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所在平台: Udemy |
课程主页: https://www.udemy.com/course/new-2025-cpa-us-exam-core-section-aud-far-and-reg/
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课程名称：2025年新版美国注册会计师考试核心部分 - 审计(AUD)、财务会计与报告(FAR)和税务及法规(REG) 概述：2025年新版CPA考试是成为注册会计师（CPA）的最后步骤，这一过程需要候选人通过本科和研究生阶段的会计、商业法及通识课程。不同州的具体课程和成绩要求有所不同，许多州还要求具备相关工作经验。完成这些要求后，最后一步是参加并通过统一的CPA考试。2024年前，CPA考试包含四个部分，而当前格式包括三大核心考试：审计及证明（AUD）、财务会计与报告（FAR）和税务及法规（REG）。考生还必须通过三个专业领域的其中一项。 考试结构：核心部分和专业部分均为四小时，包含选择题（MCQs）和基于任务的模拟题（TBSs）。书面沟通（WC）题目不再包含在CPA考试中。大多数核心部分和专业部分的分数权重均为选择题和模拟题各占50%，但在信息系统与控制部分（ISC）中，选择题占60%，模拟题占40%。 核心部分： 1. 审计及证明（AUD） - 包括伦理、职业责任和一般原则；评估风险并制定应对计划；执行进一步程序和获取证据；形成结论和报告等四个领域。 2. 财务会计与报告（FAR） - 涉及财务报告；选择性资产负债表账户；选择性交易（如收入确认、会计变更及错误更正等）。 3. 税务及法规（REG） - 包括伦理、专业责任和联邦税务程序；商业法；联邦财产交易的税务；个人和实体的联邦税务（包括税务准备）等。 本课程为希望准备2025年新版CPA考试的考生提供了全面的学习资料，帮助学员掌握必要的知识和技能，以期顺利通过考试，实现成为注册会计师的目标。
NEW 2025 CPA US ExamThe CPA exam is a substantial undertaking and the final step to becoming a certified public accountant (CPA).Before taking the exam, aspiring CPAs must pass undergraduate and graduate-level classes in accounting, business law, and general studies. The exact courses and grades needed will vary between states. Many states require work experience as well.Once those requirements have been met, the last step to becoming a CPA is taking and passing the Uniform CPA Examination.Prior to 2024, the CPA Exam consisted of four sections that all candidates had to pass:Auditing and Attestation (AUD)Business Environment and Concepts (BEC)Financial Accounting and Reporting (FAR)Regulation (REG)The current format includes these three Core exams:Auditing and Attestation (AUD)Financial Auditing and Reporting (FAR)Taxation and Regulation (REG)Candidates must also pass one of three Discipline sections. Each one is centered on more specialized knowledge and skills gained in the Core sections:Business Analysis and Reporting (BAR)Information Systems and Controls (ISC)Tax Compliance and Planning (TCP)CPA Exam StructureThe core and discipline sections are each four (4) hours long and have multiple-choice questions (MCQs) and task-based simulations (TBSs). Written communication (WC) questions are no longer included on the CPA Exam.Most of the core and discipline sections have equal score weighting for MCQs and TBSs (50% for each). In ISC, however, the score weight is 60% for MCQs and 40% for TBSs.Core section - Auditing and Attestation (AUD)Area I: (15-25%) I. Ethics, ProfessionalResponsibilities And General PrinciplesEthics, Independence and Professional ResponsibilitiesProfessional Skepticism and Professional JudgmentNature and ScopeTerms of EngagementRequirements for Engagement DocumentationCommunication With Management and Those Charged with GovernanceAudit and Assurance QualityArea II: (25-35%) Assessing Risk AndDeveloping A Planned ResponsePlanning an EngagementUnderstanding an Entity and Its EnvironmentUnderstanding an Entity's Control Environment and Business Processes, Including Information Technology (It)SystemsMaterialityAssessing and Responding to Risks Of Material Misstatement, Whether Due to Fraud or ErrorPlanning for And Using The Work of OthersSpecific Areas of Engagement RiskArea III: (30-40%) Performing FurtherProcedures And Obtaining EvidenceUse of Data and InformationSufficient Appropriate EvidenceSampling TechniquesProcedures to Obtain Sufficient Appropriate EvidenceSpecific Matters that Require Special ConsiderationMisstatements and Internal Control DeficienciesWritten RepresentationsSubsequent Events and Subsequently Discovered FactsArea IV: (10-20%) Forming Conclusions AndReportingReports on Auditing EngagementsReports on Attestation EngagementsAccounting and Review Service EngagementsReporting on ComplianceOther Reporting ConsiderationsCore section - Financial Accounting and Reporting (FAR)Area I: (30-40%) Financial ReportingGeneral-Purpose Financial Reporting: For-Profit Business EntitiesGeneral-Purpose Financial Reporting: Nongovernmental Not-for-Profit EntitiesState and Local Government ConceptsPublic Company Reporting TopicsSpecial Purpose FrameworksFinancial Statement Ratios and Performance MetricsArea II: (30-40%) II. Select Balance Sheet AccountsCash and cash equivalentsTrade receivablesInventoryProperty, plant and equipmentInvestmentsIntangible assetsPayables and accrued liabilitiesDebt (financial liabilities)EquityArea III: (25-35%) Select TransactionsAccounting changes and error correctionsContingencies and commitmentsRevenue recognitionAccounting for income taxesFair value measurementsLessee accountingSubsequent eventsCore section - Taxation and Regulation (REG)Area I: (10-20%) Ethics, Professional Responsibilities and Federal Tax ProceduresEthics and responsibilities in tax practiceLicensing and disciplinary systemsFederal tax proceduresLegal duties and responsibilitiesArea II: (15-25%) Business LawAgencyContractsDebtor-creditor relationshipsFederal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications and anti-bribery)Business structureArea III: (5-15%) Federal Taxation of Property TransactionsBasis of assetsCost recovery (depreciation and amortization)Area IV: (22-32%) Federal Taxation of IndividualsGross income (inclusions and exclusions)Reporting of items from pass-through entitiesAdjustments and deductions to arrive at adjusted gross income and taxable incomeLoss limitationsFiling statusComputation of tax and creditsArea V: (23-33%) Federal Taxation of Entities (including tax preparation)Differences between book and tax income (loss)C corporationsS corporationsPartnershipsLimited liability companiesTax-exempt organizations
