美国CPA
报考指南考试报名准考证打印成绩查询考试题库

重置密码成功

请谨慎保管和记忆你的密码,以免泄露和丢失

注册成功

请谨慎保管和记忆你的密码,以免泄露和丢失

当前位置: 首页美国CPA考试商业环境技巧心得正文
2019年美国CPA考试REG备考技巧
帮考网校2019-03-21 16:03
2019年美国CPA考试REG备考技巧

The regulation (REG) section of the CPA exam is just thatall about regulations. Overall, the section tests 60% income taxation-related topics and 40% business law topics.

SCRATCH PAPER USAGE

After the exam has begun, recall any taxation and business law items you might forget. Write them down, before you started on the exam. Jot down key concepts.

FEDERAL TAXATION: MULTIPLE-CHOICE QUESTIONS

Pay attention to major tax law changes. Check the IRS Web site (www.irs.gov) for announcements of new laws. In general, the best way to study income taxation topics is to skin the current years income tax forms and directions and work questions. Remember directly referring to the questions and then studying the answers not only helps candidates to learn the material more effectively and also helps to increase learning efficiency.

FEDERAL TAXATION: SIMULATIONS

What do candidates need to know to earn points on the simulations? Before you begin your studies of the income taxation area, take the AICPA sample REG exam as presented at www.cpa-exam.org.by learning the multiple-choice concepts, you also will be learning the concepts tested in many of the simulation tabs.

FEDERAL TAXATION: THE COMMUNICATIONS TAB

Avoid the use of bullet points, abbreviations, and lists. Use full sentences. Recognize the audience. Avoid the use of tax jargon by clearly explaining any tax phrases. Define the tax terms in the beginning of the memo. Candidates can earn as many as 10% of their total examination points in the communication area by staying on the topic and by writing well.

FEDERAL TAXATION: TAX SCHEDULE PREPARATION TAB

Testlests 4 and 5, the two simulation testlets, often require candidates to prepare tax schedules. Take a look at your own personal tax return. Ask to see the corporate tax return for the business where you work. Dont forget to study corporate taxation topics as well as estate and gift taxation issues. Comprehensive review materials should include these areas.

FEDERAL TAXATION: THE RESEARCH TAB

Working the AICPA sample exam at www.cpa-exam.org is essential to candidate success. Dont memorize code sections. No one has enough brainpower to do that. Trust your ability to read the question requirement to identify the proper search phrase. Save the search section of the simulation testlet for the last. Overalldont risk missing double-digit points by working overtime to solve a research question. Remember that the exam begins of with three teslets of multiple-choice questions that only test taxation topics but also business law topics.

BUSINESS LAW TOPICS

Learn law topics by doing the questions. The advantage here is that the simulation test only tax topics, not law topics. Dont underestimate the area of ethics and professional and legal responsibilities. This area represents 15-20% of the total exam points. Avoid overpreparing for the contract area. Contract issues are tested, but they comprise only a small portion of the law points. Commercial paper and bankruptcy are tested. Learn when an instrument is negotiable.

In conclusion, it is your content knowledge that gives you the power to success.

Areas where candidates tend to receive scores are

·Lawproperty issues

·Lawunderstanding the uniform commercial code (UCC)

·Lawthe Professional Code of Conduct, especially independence issues and auditor retention and use of work paper documentation

·Taxthe alternative minimum tax

·Taxtaxpayer preparers responsibilities

·Taxestate and gift taxation

This is a list not all-inclusive. Do not take a chance. Study all the areas.

声明:本文内容由互联网用户自发贡献自行上传,本网站不拥有所有权,未作人工编辑处理,也不承担相关法律责任。如果您发现有涉嫌版权的内容,欢迎发送邮件至:service@bkw.cn 进行举报,并提供相关证据,工作人员会在5个工作日内联系你,一经查实,本站将立刻删除涉嫌侵权内容。
推荐视频
美国CPA百宝箱离考试时间388天
学习资料免费领取
免费领取全套备考资料
测一测是否符合报考条件
免费测试,不要错过机会
提交
互动交流

微信扫码关注公众号

获取更多考试热门资料

温馨提示

信息提交成功,稍后帮考专业顾问免费为您解答,请保持电话畅通!

我知道了~!
温馨提示

信息提交成功,稍后帮考专业顾问给您发送资料,请保持电话畅通!

我知道了~!

提示

信息提交成功,稍后班主任联系您发送资料,请保持电话畅通!