USCPA考試科目共四門：財務(wù)會計及報告，審計與鑒證，商業(yè)環(huán)境，法規(guī)。
 
    考試時間：
    USCPA考試一年按照四個季度分為四個考試窗口（Test window）開放考試，除了每年的3、6、9、12月不能考以外其他每個月的每一天都可以考試。注意：考試時間不能是美國國家假日，同時每一周周日不開放考試。 考生不可在同一考試窗口重考同一科目，須等到下一個考試窗口；同一個科目每人每年可以考四次。
    考試題型比較：
    USCPA考試主要題型為單項選擇題和模擬題。　　考試科目、考題形式和考試時間
　　>> Auditing & Attestation審計：單項選擇題組（占60％）和模擬案例題組（占40％）4小時
　　>> Financial Accounting & Reporting財務(wù)會計與報告：單項選擇題組（占60％）和模擬案例題組（占40％）4小時
　　>> Regulation法規(guī)：單項選擇題組（占60％）和模擬案例題組（占40％）3小時
　　>> Business Environment & Concepts商業(yè)環(huán)境：單項選擇題組（占85％）和模擬案例題組（占15％）3小時
　　各科知識點比重
　　FAR：
　　Financial Accounting & Reporting
　　>> 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%)
　　AUD：
　　Auditing & Attestation
　　>> 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%)
　　BEC：
　　Business Environment and Concepts
　　>> 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%)
　　REG：
　　Regulation
　　>> 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%)