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所在平台: Udemy |
课程主页: https://www.udemy.com/course/new-2025-cpa-us-exam-discipline-section-bar-isc-and-tcp/
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课程名称：CPA美国考试学科部分 - BAR、ISC和TCP（2025年新规） 课程概述： 2025年新规的CPA考试是成为注册公共会计师（CPA）的重要一步。考生必须在参与考试之前完成相关的本科和研究生会计、商业法及通识课程，具体课程和成绩要求因州而异，许多州还要求相关的工作经验。在满足所有要求后，最后一步就是参加并通过统一的CPA考试。 CPA考试的结构在2024年前由四个部分组成：审计与鉴证（AUD）、商业环境与概念（BEC）、财务会计与报告（FAR）和法规（REG）。而新格式则包括三个核心科目：审计与鉴证（AUD）、财务会计与报告（FAR）和税务与法规（REG）。考生还需通过三个学科部分之一，专注于核心部分所获得的专业知识和技能。 学科部分包括： 1. 商业分析与报告（BAR） 2. 信息系统与控制（ISC） 3. 税务合规与规划（TCP） 考试结构： 每个核心和学科部分均为四小时，内容包括多项选择题（MCQs）和基于任务的模拟（TBS）。写作沟通问题不再包括在CPA考试中。大多数核心和学科部分在MCQs和TBSs上权重相等（各占50%），而ISC部分MCQs和TBSs的权重分别为60%和40%。 各学科部分内容： - **商业分析与报告（BAR）**：包括商业组合、衍生工具与对冲会计、数据分析和员工福利计划等。 - **信息系统与控制（ISC）**：涉及审计与IT的融合，探讨新技术和威胁以及数据驱动现代商业所需的控制。 - **税务合规与规划（TCP）**：评估个人和企业税务合规以及财务规划的理解，包括个人和企业的纳税合规和规划。 该课程为考生提供了准备CPA考试学科部分的全面指导，帮助他们掌握必需的专业知识与技能，以顺利通过考试，成为注册公共会计师。
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.Discipline section - Business Analytics and Reporting (BAR)The Business Analysis and Reporting (BAR) CPA Exam is a newly introduced discipline section of the Uniform CPA Exam. It covers business combinations, accounting for derivatives and hedges, data analytics, employee benefit schemes, etc.Area I: (40-50%) Business AnalysisCurrent period/historical analysis, including the use of data.Prospective analysis, including the use of dataArea II: (35-45%) Technical Accounting and ReportingIndefinite-lived intangible assets, including goodwillInternally developed softwareRevenue recognitionStock compensation (share-based payments).Research and development costsBusiness combinationsConsolidated financial statementsDerivatives and hedge accountingLeasesPublic company reporting topicsFinancial statements of employee benefit plansArea III: (10-20%) State and Local GovernmentsFormat and content of the financial section of the annual comprehensive financial reportDeriving government-wide financial statements and reconciliation requirementsTypical items and specific types of transactions and events: measurement, valuation, calculation andpresentation in governmental entity financial statementsDiscipline section - Information Systems and Controls (ISC)The Information Systems and Controls (ISC) discipline adds to the exam new material on the fusion of auditing and IT. ISC takes a deeper dive into new technologies and threats as well as into the controls needed for data-driven modern business.Area I: (35-45%) Information Systems and Data ManagementInformation systemsData managementArea II: (35-45%) Security, Confidentiality, and PrivacyRegulations, standards, and frameworksSecurityConfidentiality and privacyIncident responseArea III: (15-25%) Considerations for System and Organization Controls (SOC) EngagementsConsiderations specific to planning and performing a SOC engagementConsiderations specific to reporting on a SOC engagementDiscipline section - Tax Compliance and Planning (TCP)The Tax Compliance & Planning (TCP) discipline is an extended version of the core REG section. It assesses applicants' understanding of individual and business tax compliance as well as personal and business financial planning.Area I: (30-40%) Tax Compliance and Planning for Individuals and Personal Financial PlanningIndividual compliance and tax planning considerations for gross income, adjusted gross income, taxable income and estimated taxesCompliance for passive activity and at-risk loss limitations (excluding tax credit implications)Gift taxation compliance and planningPersonal financial planning for individualsArea II: (30-40%) Entity Tax ComplianceC corporationsS corporationsPartnershipsTrustsTax-exempt organizationsArea III: (10-20%) Entity Tax PlanningFormation and liquidation of business entitiesTax planning for C corporationsTax planning for S corporationsTax planning for partnershipsArea IV: (10-20%) Property Transactions (disposition of assets)Nontaxable disposition of assetsAmount and character of gains and losses on asset disposition and netting processRelated party transactions, including imputed interest
