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AICPA考試時間設計非常靈活，體現了很好的人性化。五月份的AICPA考試已經開始，高頓網校小編為廣大 考生詳細分析一下AICPA考試的相關內容，希望能對廣大考生有所幫助，助您取得好成績。
USCPA考試試題以會計師應具備的基礎知識為主，基本沒有難度很高的問題，但是，范圍十分寬廣。
Financial Accounting & Reporting 財務會計與報告
考試形式：單項選擇題組（占60％）和模擬案例題組（占40％）
考試時間：4小時
知識點比重：
1) Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements (17% - 23%)
2) Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
3) Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
4) Governmental Accounting and Reporting (8% - 12%)
5) Not-for-Profit (Nongovernmental) Accounting and Reporting (8% - 12%)
Auditing & Attestation 審計和鑒證業(yè)務
考試形式：單項選擇題組（占60％）和模擬案例題組（占40％）
考試時間： 4小時
知識點比重：
1) Engagement Acceptance and Understanding the Assignment (12% - 16%)
2) Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)
3) Performing Audit Procedures and Evaluating Evidence (16% - 20%)
4) Evaluating Audit Findings, Communications, and Reporting (16% - 20%)
5) Accounting and Review Services Engagements (12% - 16%)
6) Professional Responsibilities (16% - 20%)
Business Environment and Concepts 商業(yè)環(huán)境和理論
考試形式：單項選擇題組（占85％）和模擬案例題組（占15％）
考試時間： 3小時
知識點比重：
1) Corporate Governance (16% - 20%)
2) Economic Concepts and Analysis (16% - 20%)
3) Financial Management (19% - 23%)
4) Information Systems and Communications (15% - 19%)
5) Strategic Planning (10% – 14%)
6) Operations Management (12% - 16%)
Regulation 法律法規(guī)
考試形式：單項選擇題組（占60％）和模擬案例題組（占40％）
考試時間： 3小時
知識點比重：
1) Ethics, Professional, and Legal Responsibilities (15% -19%)
2) Business Law (17% - 21%)
3) Federal Tax Process, Procedures, Accounting, and Planning (11% - 15%)
4) Federal Taxation of Property Transactions (12% - 16%)
5) Federal Taxation of Individuals (13% - 19%)
6) Federal Taxation of Entities (18% - 24%)
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