USCPA（美國注冊會計(jì)師）考試共有四門科目：AUD（審計(jì)）、FAR（財(cái)務(wù)會計(jì)與報(bào)告）、REG（法規(guī)）、BEC（商業(yè)環(huán)境）。據(jù)說不完全統(tǒng)計(jì)高頓USCPA學(xué)員平均通過周期一年左右，也有三個(gè)月通過全科考試。
科目 考試內(nèi)容
FAR（財(cái)務(wù)會計(jì)及報(bào)告） 財(cái)務(wù)會計(jì)基礎(chǔ)：會計(jì)概念框架和監(jiān)管體制、會計(jì)系統(tǒng)、會計(jì)系統(tǒng)控制、單一實(shí)體會計(jì)建賬等相關(guān)知識。財(cái)務(wù)會計(jì)：企業(yè)、非營利事業(yè)和政府組織相關(guān)會計(jì)準(zhǔn)則的知識，及其運(yùn)用所需技能。
BEC（商業(yè)環(huán)境及理論） 管理會計(jì)基礎(chǔ)、商業(yè)數(shù)學(xué)基礎(chǔ)、商業(yè)經(jīng)濟(jì)基礎(chǔ)、商業(yè)環(huán)境。
AUD（審計(jì)及鑒證） 審計(jì)程序、一般公認(rèn)審計(jì)準(zhǔn)則及其他鑒證相關(guān)準(zhǔn)則等知識，及運(yùn)用于執(zhí)行委任核查所需技能等。
REG（法律法規(guī)） 道德、公司治理與商法基礎(chǔ)：商業(yè)與職業(yè)道德、倫理沖突、公司治理、美國法律及其他國家法律、合同法、勞動(dòng)法、企業(yè)管理與融資等相關(guān)知識。

下面我們就四門科目考點(diǎn)分析一下：

Auditing&Attestation審計(jì)：單項(xiàng)選擇題組（占50％）和模擬案例題組（占50％）4小時(shí)
Financial Accounting&Reporting財(cái)務(wù)會計(jì)與報(bào)告：單項(xiàng)選擇題組（占50％）和模擬案例題組（占50％）4小時(shí)
Regulation法規(guī)：單項(xiàng)選擇題組（占50％）和模擬案例題組（占50％）4小時(shí)
Business Environment&Concepts商業(yè)環(huán)境：單項(xiàng)選擇題組（占50％）、模擬案例題組（占35％）和寫作題組（15%）4小時(shí)
Section Testlet 1 Testlet 2 Testlet 3 Testlet 4 Testlet 5
AUD 36 MCQ 36 MCQ 2 TBS 3 TBS 3 TBS
BEC 31 MCQ 31 MCQ 2 TBS 2 TBS 3 WCT
FAR 33 MCQ 33 MCQ 2 TBS 3 TBS 3 TBS
REG 38 MCQ 38 MCQ 2 TBS 3 TBS 3 TBS

Financial Accounting&Reporting（FAR）

Content area allocation Weight
I.Conceptual Framework,Standard-Setting and Financial Reporting 25–35%
II.Select Financial Statement Accounts 30–40%
III.Select Transactions 20–30%
IV.State and Local Governments 5–15%
FAR Section Blueprint(effective July 1,2019)
FAR Sample Test(practice with the format and functionality of questions from this Exam section)
在頁面右邊就可以看到免費(fèi)領(lǐng)取下載USCPA考試資料，里面包含講義，思維導(dǎo)圖，練習(xí)題等內(nèi)容。USCPA資料，戳：USCPA考前押題+內(nèi)部講義【考前必刷】（限時(shí)免費(fèi)領(lǐng)?。?/div>

Auditing&Attestation（AUD）

Content area allocation Weight
I.Ethics,Professional Responsibilities and General Principles 15–25%
II.Assessing Risk and Developing a Planned Response 20–30%
III.Performing Further Procedures and Obtaining Evidence 30–40%
IV.Forming Conclusions and Reporting 15–25%
AUD Section Blueprint(effective July 1,2019)
AUD Sample Test(practice with the format and functionality of questions from this Exam section)

Business Environment and Concepts（BEC）

Content area allocation Weight
I.Corporate Governance 17–27%
II.Economic Concepts and Analysis 17–27%
III.Financial Management 11-21%
IV.Information Technology 15-25%
V.Operations Management 15-25%
BEC Section Blueprint(effective July 1,2019)
BEC Sample Test(practice with the format and functionality of questions from this Exam section)
本視頻來源：高頓教育，點(diǎn)擊視頻右下方按鈕可下載至本地進(jìn)行分享，更多相關(guān)資訊請關(guān)注高頓教育

Regulation（REG）

Content area allocation Weight
I.Ethics,Professional Responsibilities and Federal Tax Procedures 10–20%
II.Business Law 10–20%
III.Federal Taxation of Property Transactions 12–22%
IV.Federal Taxation of Individuals 15–25%
V.Federal Taxation of Entities 28–38%
REG Section Blueprint(effective July 1,2019)
REG Sample Test(practice with the format and functionality of questions from this Exam section)
關(guān)注公眾號
報(bào)考咨詢 專業(yè)師資
考前資料下載 USCPA公眾號
贊189