AICPA CBT-e 시험 변경 사항 (2011년 1월 1일부터 시행)

 전반적 변경 사항 (Simulation)

FARE, REG, AUD  기존 Simulation 문제에서 좀더 짧은 Task-based Simulation

문제(약 6~7문항)로 변경, Essay 문제는 더 이상 출제되지
않음. 전반적인 IFRS 의 점진적 적용

BEC  Simulation (Essay only) 문제 추가

출제 비중
변경 전 변경 후
Multiple Simulation
Simulation 에 Task-based Simulation
FARE, REG, AUD 50~60% 40~50%
Essay 문제 포함 6~7문항 (Essay 없음)
Simulation (Essay only)
BEC Multiple 만 출제 80~90% 10~20%
추가

 세부 변경사항 및 비중

I. AUD
<변화된 부분 및 비중>
 International Auditing Assurance Standards Board (IAASB), International
Standards on Auditing (ISAs) 추가
AUD Current 2011
Engagement Acceptance and Understanding
Area I Plan the Engagement (22-28%)
the Assignment (12 - 16%)
Understanding the Entity and Its
Area II Internal Control (12-18%) Environment (including Internal Control) (16
- 20%)
Performing Audit Procedures and Evaluating
Area III Obtain & Document Information (32-38%)
Evidence (16 - 20%)
Review & Evaluate Work Performed (8- Evaluating Audit Findings, Communications,
Area IV
12%) and Reporting (16 - 20%)
Accounting and Review Services
Area V Communications & Reporting (12-18%)
Engagements (12 - 16%)
Area VI N/A Professional Responsibilities (16 - 20%)

 ISAs 와 U.S. auditing standards 와의 차이점

 Professional responsibilities of CPAs (감사인의 윤리와 독립성 포함).
II. FARE
<변화된 부분 및 비중>
 IFRS (International Financial Reporting Standards: 국제재무보고기준)와 U.S.
GAAP의 전반적인 이해 및 차이점에 대한 숙지.
 Area I 에 International Accounting Standards Board (IASB) 항목과 First-
time adoption of IFRS 항목이 추가됨.
FAR Current 2011
Conceptual Framework, Standards, Standard
Concepts & Standards for Financial
Area I Setting, and Presentation of Financial
Statements (17-23%)
Statements (17 - 23%)
Typical Items in Financial Statements Financial Statement Accounts
Area II
(27-33%) (27 - 33%)

Specific Types of Transactions (27- Specific Transactions, Events and

Area III
33%) Disclosures (27 - 33%)

Governmental Accounting and Governmental Accounting and Reporting (8 -

Area IV
Reporting (8-12%) 12%)

Non-for-Profit Accounting & Reporting Not-for-Profit (Nongovernmental)

Area V
(12-18%) Accounting and Reporting (8 - 12%)

III. REG
<변화된 부분 및 비중>
 Business Law에서는 Business transaction 중 특별히 회계와 회계감사,
재무제표 공시 등과 관련된 법적인 연관성 등이 출제됨.
 Federal Taxation 에서 Tax-exempt organizations 가 추가됨.

REG Current 2011

Ethics & Professional & Legal Ethics, Professional, and Legal

Area I
Responsibilities (15-20%) Responsibilities (15 -19%)

Area II Business Law (20-25%) Business Law (17 - 21%)

Federal Tax Procedures & Accounting Federal Tax Process, Procedures,

Area III
Issues (8-12%) Accounting, and Planning (11 - 15%)
Federal Taxation of Property Federal Taxation of Property Transactions
Area IV
Transactions (8-12%) (12 - 16%)
Federal Taxation - Individuals (12-
Area V Federal Taxation of Individuals (13 - 19%)
18%)
Federal Taxation of Entities
Area VI Federal Taxation of Entities (18 - 24%)
(22-28%)

IV. BEC
<변화된 부분 및 비중>
 전반적으로 회계 감사와 재무회계, 세법, 및 CPA의 책임감등에 대한 지식이
선행되어야 함.
 Corporate Governance (기업지배구조) 부분이 새로이 추가됨. Corporate
Governance 부분은 rights, duties, responsibility and authority of directors,
officers, and other employees 등의 세부 항목을 포함.
 Area V 의 Planning & Management 부분은 좀더 세분화 되어 Strategic
Planning (Area V)과 Operations Management (Area VI)로 나누어짐.

BEC Current 2011

Area I Business Structure (17-23%) Corporate Governance (16 - 20%)

Area II Economic Concepts (8-12%) Economic Concepts and Analysis (16 - 20%)

Area III Financial Management (17-23%) Financial Management (19 - 23%)

Information Technology Information Systems and Communications
Area IV
(22-28%) (15 - 19%)
Planning & Measurement
Area V Strategic Planning (10 – 14%)
(22-28%)
Area VI N/A Operations Management (12 - 16%)