1 、 Auditing & Attestation ( 審計及簽証 )-

包含審計程序、一般公認的審計準則、其他相關簽証服務所需的知識及提供前述服務所需的技能。

Planning the engagement 22% - 28%

Internal controls 12% - 18%

Obtaining and documenting information 32% - 38%

Reviewing the engagement and evaluating information 8% - 12%

Preparing communications (reporting) 12% - 18%

2 、 Financial Accounting & Reporting ( 財務會計及報告 )

包含企業個體 ，非營利組織和政府單位等之一般公認的會計準則相關知識，以及應用上所需的技能。

Concepts and standards for financial statements 17% - 23%

Typical items in financial statements 27% - 33%

Specific types of transactions and events 27% - 33%

Accounting and reporting for governmental entities 8% - 12%

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

3 、 Regulation ( 法規 )

Ethics and professional responsibility 職業道德、專業的與法律上的責任 15% - 20%

Business law 商業法規 20% - 25%

Federal tax procedures and accounting issues 8% - 12% 聯邦稅法

Federal taxation of property transactions 8% - 12%

Federal taxation – individuals 12% - 18%

Federal taxation – entities 22% - 28%

4 、 Business Environment & Concepts （ 商業環境及理論 ）

包含考生必須了解在基本的經濟運作 ，會計意涵和商業交易等所需之一般企業環境與企業概念的相關知識 ，以及應用上所需的技能 。

Business structure 17% - 23%

Economic concepts 8% - 12%

Financial management 17% - 23%

Information technology 22% - 28%

Planning and measurement 22% - 28%

 Source : 中國文化大學推廣教育部

■

◎四個科目必須在 18 個月內 通過

( 但有少部份的州有不同規定 )