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 *uating 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

        高顿网校特别提醒：已经报名2013年AICPA考试的考生可按照复习计划有效进行！另外，高顿网校2013年AICPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
 
　　报考指南：2013年AICPA报考指南 
　　考前冲刺：AICPA 考试试题  考试辅导
　　高清网课：AICPA网络课程