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CSOs/SSOs Effective January 1, 2013 


Auditing and Attestation (AUD)
I Auditing and Attestation: Engagement Acceptance and Understanding the Assignment 12% - 16%
II Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control) 16% - 20%
III Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence 16% - 20%
IV Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting 16% - 20%
V Accounting and Review Services Engagements 12% - 16%
VI Professional Responsibilities 16% - 20%

Financial Accounting and Reporting (FAR)
I Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements 17% - 23%
II Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures 27% - 33%
III Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures 27% - 33%
IV Governmental Accounting and Reporting 8% - 12%
V Not-for-Profit (Nongovernmental) Accounting and Reporting 8% - 12%

Regulation (REG)
I Ethics, Professional, and Legal Responsibilities 15% - 19%
II Business Law 17% - 21%
III Federal Tax Process, Procedures, Accounting, and Planning 11% - 15%
IV Federal Taxation of Property Transactions 12% - 16%
V Federal Taxation of Individuals 13% - 19%
VI Federal Taxation of Entities 18% - 24%

Business Environment and Concepts (BEC)
I Corporate Governance 16% - 20%
II Economic Concepts and Analysis 16% - 20%
III Financial Management 19% - 23%
IV Information Systems and Communications 15% - 19%
V Strategic Planning 10% - 14%
VI Operations Management 12% - 16%



last modified : 2016-11-28(월) 11:53:54
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