Business Environment & Concepts（商业环境及理论）
　　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%
 
　　Auditing & Attestation (审计与鉴证)
　　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%
 
　　Financial Accounting & Reporting (财务会计及报告)
　　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%
 
　　Regulation (法规)
　　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%

       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