2015年1月的USCPA（美國注冊會(huì)計(jì)師）考試已經(jīng)正式開始了，相信很多考生都對USCPA各科考試內(nèi)容及所占分值比例非常關(guān)注，那么高頓網(wǎng)校USCPA責(zé)任小編在此為大家詳細(xì)整理如下！
 
　　CONTENT SPECIFICATION
　　The outline portions of the content specifications identify the extent   of the technical content to be tested on each of the four sections of   the Uniform CPA Examination.The outlines list the areas，groups,and   topics to be tested in the following manner：
　　I.(Roman numeral)Area
　　A.(Capital letter)Group
　　1.(Arabic numeral)Topic
　　Each outline is followed by information about selected publications   that candidates may study to prepare for the Uniform CPA Examination.
　　Weights
　　The percentage range following each area represents the approximate   percentage of total test questions associated with the area.The ranges   are designed to provide flexibility in building the examination,and the   midpoints of the ranges for all areas in each section total 100%.The   examination questions will be selected from each area to fall within the   percentage allocation range.No percentages are given for groups or   topics.The presence of several groups within an area or several topics   within a group does not imply equal importance or weight will be given   to these groups or topics on an examination.
Auditing and Attestation(AUD)          I.Auditing and Attestation:Engagement Acceptance and Understanding the Assignment(12% - 16%)
         II.Auditing and Attestation:Understanding the Entity and Its Environment(including 
        Internal Control)(16% - 20%) 
         III.Auditing and Attestation:Performing Audit Procedures and Evaluating Evidence (16% - 20%) 
         IV.Auditing and Attestation:Evaluating Audit Findings,Communications,and Reporting(16% - 20%) 
         V.Accounting and Review Services Engagements(12% - 16%) 
         VI.Professional Responsibilities(16% - 20%)
Financial Accounting and Reporting(FAR)         I.Conceptual Framework,Standards, Standard Setting,and Presentation of Financial Statements(17% - 23%) 
         II.Financial Statement Accounts:Recognition,Measurement, Valuation,Calculation,Presentation,and Disclosures(27% - 33%) 
         III.Specific Transactions,Events and   Disclosures:Recognition,Measurement,   Valuation,Calculation,Presentation,and Disclosures(27% - 33%) 
         IV.Governmental Accounting and Reporting (8% - 12%) 
         V.Not-for-Profit(Nongovernmental) Accounting and Reporting(8% - 12%)
Regulation(REG)         I.Ethics,Professional,and Legal Responsibilities(15% -19%) 
         II.Business Law(17% - 21%) 
         III.Federal Tax Process,Procedures,Accounting,and Planning(11% - 15%) 
         IV.Federal Taxation of Property Transactions(12% - 16%) 
         V.Federal Taxation of Individuals(13% - 19%) 
         VI.Federal Taxation of Entities(18% - 24%)
Business Environment and Concepts(BEC)         I.Corporate Governance(16% - 20%) 
         II.Economic Concepts and Analysis(16% - 20%) 
         III.Financial Management(19% - 23%) 
         IV.Information Systems and Communications(15% - 19%) 
         V.Strategic Planning(10% – 14%) 
         VI.Operations Management(12% - 16%)
　　科普小知識：華盛頓州
　　華盛頓州（Washington State）是位于美國西北部的一個(gè)州。該州首府為奧林匹亞，*5城市為西雅圖。華盛頓州北接加拿大的不列顛哥倫比亞省，南接俄勒岡州，東接愛達(dá)荷州，西鄰太平洋。該州以美國*9任總統(tǒng)喬治·華盛頓的名字命名，并于1889年11月11日加入聯(lián)邦，成為美國第42個(gè)州。