USCPA REG 配点率/戦略

REGの勉強を開始するにあたって、まずは配点率を確認しました。

REG出題範囲の配点率

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」
https://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/ContentAndSkills/DownloadableDocuments/CSOs-SSOs-Effective-Jan-2016.pdf

REG 勉強時の注意事項

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
配点率では約7割が税法なので、勉強時の力の入れ方には注意が必要そうです。

REGの出題分野を見て、AUDの受験時に私が感じた事を思い出しました。
倫理問題はアビタスのテキストだけでは不足。
原文を読み込んで詳細を頭に入れておいた方が良い。
「USCPA試験では倫理問題が重要!」と言う話も何度か聞きました。
REGでも倫理問題(ethics, professional and legal responsibilities)には注意が必要そうですね。

REG 出題

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.

Federal Taxation
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).

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