CPA Examination Tax Problems: An In-Depth Analysis.
本文分析了美国注册会计师考试中联邦所得税问题的考查重点，指出考生需掌握基本税法规则，考试主要在会计实务部分以两道题目测试税法知识。
Abstract This article presents information regarding the certified public accountant examination (CPA) of the U.S. CPA candidates desiring to pass the Uniform CPA Examination should possess a Sound working knowledge of the basic rules and requirements of Federal income taxation. Questions on various Federal income tax topics have been systematically emphasized on past CPA examinations and may be expected to continue to be stressed on future examinations. Thorough familiarity with the tax topics tested on the CPA examination is therefore of importance to those who are concerned with preparing themselves or others for formal entry into the field of public accountancy. Any section of the CPA examination may contain questions relating to Federal income tax concepts. However, the tax area is tested primarily in the Accounting Practice section, which traditionally contains two questions devoted solely to testing the CPA candidate's familiarity with the Federal income tax laws - one in Accounting Practice Part I and the second in Accounting Practice Part II. The Accounting Practice section is the only section divided into two parts, given on two consecutive afternoons for four and one half hours each days.