Ethics, Professional, and Legal Responsibilities (15% -19%)
Business Law (17% – 21%)
Federal Tax Process, Procedures, Accounting, and Planning (11% – 15%)
Federal Taxation of Property Transactions (12% – 16%)
Federal Taxation of Individuals (13% – 19%)
Federal Taxation of Entities (18% – 24%)
AICPA発行「CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION」
アビタスのテキストでは REG 1, REG 2 と大きく2つに分かれています。
REG 1: Business Law, Professional Responsibilities
REG 2: Taxation, Tax Return Preparer’s Responsibilities
テキスト･問題集の厚さで単純比較すると、ほぼ 1:1 ですが
REGでも倫理問題(ethics, professional and legal responsibilities)には注意が必要そうですね。
以下、「CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION」からの一部抜粋です。
The Regulation section tests knowledge and understanding of ethics, professional and legal responsibilities, business law, and federal taxation.
Ethics, Professional and Legal Responsibilities and Business Law
These topics test knowledge and understanding of professional and legal responsibilities of certified public accountants. Professional ethics questions relate to tax practice issues and are based on the AICPA Statements on Standards for Tax Services, Treasury Department Circular 230, and rules and regulations for tax return preparers. Business law topics test knowledge and understanding of the legal implications of business transactions, particularly as they relate to accounting, auditing, and financial reporting. This section deals with federal and widely adopted uniform state laws or references identified in this CSO.
These topics test knowledge and understanding of concepts and laws relating to federal taxation (income, gift, and estate). The areas of testing include federal tax process, procedures, accounting, and planning, as well as federal taxation of property transactions, individuals, and entities (which include sole proprietorships, partnerships, limited liability entities, C corporations, S corporations, joint ventures, trusts, estates, and tax-exempt organizations).