REG - Business Law 2024 출제 범위 (AICPA)

Area II of the REG section blueprint covers several business law concepts focused on the legal implications of business transactions and issues as they relate to accounting, auditing and financial reporting. The Area includes the following:

• Government regulation of business, specifically employment taxes, worker classification laws, the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, the Foreign Corrupt Practices Act of 1977 and the Patient Protection and Affordable Care Act.

 

이것을 뜯어 보면, (R5 - M5~6, R6 - M1~3)

1. employment taxes 
2. worker classification laws: 
3. the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (R6 - M1~2)
4. the Foreign Corrupt Practices Act of 1977: Anti-bribery
5. the Patient Protection and Affordable Care Act: Qualified health plans

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• Areas of agency, contracts, debtor-creditor relationships and business structure.

– The Uniform Commercial Code under the topics of contracts and debtor-creditor relationships.

– Legal aspects of business entity selection, formation, operation and termination.

 

이것을 뜯어 보면,

1. Agency
   1. Authority of agents and principals (R5 - M4)
2. Contracts (R5 - M1~3)
   1. Formation (R5 - M1~3)
   2. Performance and discharge (R5 - M2~3)
   3. Breach and remedies (R5 - M2~3)
   4. UCC vs. Common Law
3. Debtor-Creditor relationship (R5 - M5~6, R6 - M1~2)
   1. UCC vs. Common Law
4. Legal aspects of business entity selection, formation, operation and termination.
   1. Selection and formation of business entity and related operation and termination (R6 - M4~5)
   2. Rights, duties, legal obligations and authority of owners and management (R5 - M4, R6 - M4~5)