USCPA（美國注冊會計師）考試共有四門科目：AUD（審計）、FAR（財務(wù)會計與報告）、REG（法規(guī)）、BEC（商業(yè)環(huán)境）。下面我們就這四門科目考點分析一下：

Auditing&Attestation審計：單項選擇題組（占50％）和模擬案例題組（占50％）4小時

Financial Accounting&Reporting財務(wù)會計與報告：單項選擇題組（占50％）和模擬案例題組（占50％）4小時

Regulation法規(guī)：單項選擇題組（占50％）和模擬案例題組（占50％）4小時

Business Environment&Concepts商業(yè)環(huán)境：單項選擇題組（占50％）、模擬案例題組（占35％）和寫作題組（15%）4小時

Financial Accounting&Reporting（FAR）

Conceptual Framework,Standards,Standard Setting,and Presentation of Financial Statements(17%-23%)

Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%-33%)

Specific Transactions,Events and Disclosures:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%-33%)

Governmental Accounting and Reporting(8%-12%)

Not-for-Profit(Nongovernmental)Accounting and Reporting(8%-12%)

Auditing&Attestation（AUD）

Engagement Acceptance and Understanding the Assignment(12%-16%)

Understanding the Entity and Its Environment(including Internal Control)(16%-20%)

Performing Audit Procedures and Evaluating Evidence(16%-20%)

Evaluating Audit Findings,Communications,and Reporting(16%-20%)

Accounting and Review Services Engagements(12%-16%)

Professional Responsibilities(16%-20%)

Business Environment and Concepts（BEC）

Corporate Governance(16%-20%)

Economic Concepts and Analysis(16%-20%)

Financial Management(19%-23%)

Information Systems and Communications(15%-19%)

Strategic Planning(10%–14%)

Operations Management(12%-16%)

Regulation（REG）

Ethics,Professional,and Legal Responsibilities(15%-19%)

Business Law(17%-21%)

Federal Tax Process,Procedures,Accounting,and Planning(11%-15%)

Federal Taxation of Property Transactions(12%-16%)

Federal Taxation of Individuals(13%-19%)

Federal Taxation of Entities(18%-24%)

推薦閱讀：USCPA（美國注冊會計師）考試時間是什么時候？