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专业老师给参加CPA考试考生的建议

来源：高顿网校 2013-08-05

　　AICPA Exam – your short-run race

　　Overall Hints

　　I experienced CPAA, CGA, ACCA and CIMA examination systems at my various life-long learning plan, I realize that overall AICPA examination system is quite reasonable and fair. A major difference between American and British exam system is the examination format: that is American likes to test candidate based on MC questions on computer; British exam prefers paper-based essay-type questions which test candidate’s writing skills.

　　One of the AICPA exam writers said that AICPA exam is just like a short-run racing while British accounting exam such as ACCA or CIMA is another long-run tournament. I could not agree with it no more.

　　Image that you have only 4 papers to complete within 18 months, you have to learn fast against the ticking-clock and stick to your study plan consistently as Becker CPA Review study schedule guides. In ACCA or CIMA exam, you have 10 years to take the 14 papers, lots of time to study at own peace while working.

　　Once you have mind up your mind taking AICPA exam, you are ready to a short-run tournament. First thing to do is to choose a good textbook. Becker CPA review is the best seller of its kind so far: it is brief and sharp to the points, which is good for candidates with good understanding of accounting, taxation and auditing; Wiley CPA is also popular for many Asian candidates: it is economical and have detailed explanation followed by progressive examples.

　　You may consider taking CPA training course if you are too busy and do not know how to start with. Always look around and compare with others, or go for a free lesson first and decide it.

　　There are so many different students who have talked about the AICPA examinations tips. I do not want to repeat what others have said, but I would like to summarize hot topics. I gathered it from students who recently take the exams.

　　REG

　　Contract laws, sales of goods, trust, federal security acts and ethics take up 40%; another 60% goes to taxation including individual tax return 1040, corporate tax return 1120, partnership return 1065, S corporation. Hot topics for task-base short questions include

　　1. Form 1040 and Schedule C;

　　2. Form 1040 and Schedule A;

　　3. Schedule F, EF and MARCS

　　4. Corporate formation and capital contribution

　　5. Corporate distribution and dividend allocation

　　6. Capital gain tax S1231, S1245, S1250

　　7. Like-kind exchange

　　8. S corporation formation and distribution

　　9. Partnership return and K1 distribution

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

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