美国CPA考试新考试大纲下该如何备战?
发布时间:2019-07-25
Read the Candidate Bulletin
As a CPA Examination candidate,you are
required to be thoroughly familiar with the entire examination journey – from the
time you apply to take the examination until you pass all four sections. You
must learn how the process works,what rules govern your progress, what requirements
you have to meet and what responsibilities you have as a candidate.
The accountancy board in the state in which
you have qualified as a CPA candidate has provided you with requirements
governing applications for the examination and licensure; the Candidate
Bulletin will provide you with requirements that apply to taking the
examination.
Review the Content Specification Outlines
(CSOs)
CSOs are definitions of the scope of
examination sections. To prevent unwelcome surprises on the day of the
examination,learn what subject matter comprises every section. Review the CSOs
before you begin to study for the examination.
Review the Policy on New Pronouncements
Find out when new pronouncements are
eligible to be tested. Review the policy on new pronouncements when you are
preparing for the examination.
Review the Confidentiality and Break Policy
Statement
Every time you take an examination section,you will be
required to accept confidentiality and break policy provisions before you begin
testing. Review this statement in advance so that you may understand the
commitment you will be making with respect to examination confidentiality.
Take the Tutorial and Sample Tests
Review the tutorial to learn how to
navigate through the examination,and what tools and resources will be available to you at the test
center. After you take the tutorial,review the sample
tests to get a preview of examination content and to observe examination
functions in action.
Remember: the word processing and
spreadsheet applications on the CPA Examination are similar to but NOT
identical to commercial applications. You need to learn about how the CPA
Examination works, even if you are fully proficient in the use of commercial products.
You must review the tutorial and sample tests before the examination as these
materials are not available at test centers.
As a CPA candidate,you are
required to be familiar with the examination’s functionality, format, and
directions before you report to the test center. Failure to follow the
directions provided in the tutorial and sample tests,including
the directions on how to respond,may adversely affect your scores.
Study,Study,Study
Study the subject matter. Take a review
course or study on your own,using commercially available review materials.
Please note: the AICPA does not publish
examination review materials or endorse any specific review method or course.
To obtain advice on whether to take a review course,which course
to take,or which materials to buy,speak to faculty
members or colleagues. Such recommendations are not available from the AICPA.
下面小编为大家准备了 美国CPA考试 的相关考题,供大家学习参考。
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