...务会计与报告（Financial Accounting and Reporting）、规（Regulation）和商业环境与理论（Business Environment and Concepts）等4科考试，考试只能在美国领土及美国属地进行。一般考试要求考生具有150个总学分的会计学历，也有一定的会计和商业学分的规定。
It emphasizes the integration of theory, data, andjudgment in the analysis of corporatedecisionsandpublicpolicy, andin the assessment of changingU. s. and international businessenvironments.