
The Governmental Accounting Standards Board (GASB) issued Statement No. 78, which provides guidance on accounting by small governments for pensions that are provided through multi-employer plans. According to the official…
FARFinancial Accounting and Reporting |
REGRegulation |
BECBusiness Environment and Concept |
AUDAuditing and Attestation |
|
시간 | 4 시간 | 4 시간 | 4 시간 | 4 시간 |
MCQ | 50%
Operational: 75 |
50%
Operational: 60 |
50%
Operational: 60 |
50%
Operational: 75 |
TBS | 50%
Operational: 6 |
50%
Operational: 5 |
35% Total: 4 문제 |
50%
Operational: 6 |
WC | N/A | N/A | 15%
Operational: 2 |
N/A |
객관식 문제는 3번에 걸쳐서 나옵니다. 예를 들어 AUD 섹션의 경우, 한 teslet에 24문제씩 총 세 teslet을 풀어야 하며, 한 번 지나간 testlet은 다시 돌아갈 수 없습니다. teslet 내에서는 문제 순서와 상관없이 자유롭게 문제를 움직일 수 있습니다. 모든 섹션은 환산점수가 75점을 넘었을때 합격이 되며 만점은 99점입니다. 환산 점수 75점은 전체 문제의 75% 를 맞추는 것을 의미하는 것이 아닙니다. 문제마다의 난이도와 배점이 다르기 때문에 점수는 좀 더 복잡한 방법으로 계산이 됩니다.
시험 문제는 Multiple Choice (객관식), Task Based Simulation (단답형 주관식), Written Communication (서술형) 으로 크게 3가지 유형이 있습니다.
아래는 AICPA 시험과 관련된 블로그 글입니다. 자주 업데이트가 이루어 집니다. 다른 원하시는 정보가 있을 경우 온라인 상담 및 문의 페이지에서 문의하여 주세요. 최대한 빠른 시간안에 답변을 드리도록 하겠습니다.
The Governmental Accounting Standards Board (GASB) issued Statement No. 78, which provides guidance on accounting by small governments for pensions that are provided through multi-employer plans. According to the official…
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