Auditing and Attestation （Auditing）

　　1. Planning the engagement 22%-28%

　　2. Internal controls 12%-18%

　　3. Obtaining and documenting information 32%-38%

　　4. Reviewing the engagement and evaluating information 8%-12%

　　5. Preparing communications （reporting） 12%-18%

　　Exam Focus：This section covers knowledge of auditing procedures，generally accepted auditing standards and other standards related to attest engagements and the skills needed to apply that knowledge.

　　Exam Format：4.5 hours，3 Multiple-Choice Question testlets，2 Simulation testlets

　　Financial Accounting and Reporting （Financial）

　　1. Concepts and standards for financial statements 17%-23%

　　2. Typical items in financial statements 27% -33%

　　3. Specific types of transactions and events 27% -33%

　　4. Accounting and reporting for governmental entities 8%-12%

　　5. Accounting and reporting for nongovernmental and not-for-profit entities 8% -12%

　　Exam Focus：This section covers skills and knowledge of generally accepted accounting principles for business enterprises， not-for-profit organizations and governmental entities.

　　Exam Format：4 hours，3 Multiple-Choice Question testlets，2 Simulation testlets

　　Business Environment and Concepts （Business）

　　1. Business structure 17%-23%

　　2. Economic concepts 8%-12%

　　3. Financial management 17%-23%

　　4. Information technology 22%-28%

　　5. Planning and measurement 22%-28%

　　Exam Focus：This test section encompasses knowledge of the general business environment and business concepts that candidates need to know for accounting.

　　Exam Format：2.5 hours，3 testlets of multiple-choice questions.

　　Regulation

　　1. Ethics and professional responsibility 15%-20%

　　2. Business law 20%-25%

　　3. Federal tax procedures and accounting issues 8%-12%

　　4. Federal taxation of property transactions 8%-12%

　　5. Federal taxation - individuals 12%-18%

　　6. Federal taxation - entities 22%-28%

　　Exam Focus：This section focuses on skills and knowledge of federal taxation，ethics，professional and legal responsibilities，and business law

　　Exam Format：3 hours，3 Multiple-Choice Question testlets，2 Simulation testlets