USCPA復(fù)習(xí)的*9步就是要熟悉考試大綱，了解考試的內(nèi)容和重點(diǎn)，就能夠大致規(guī)劃一下自己的備考安排。下面就是USCPA的考試內(nèi)容：　　考試科目、題型和時(shí)間
　　1.Auditing & Attestation 審計(jì)(AUD):單項(xiàng)選擇題組（占60％）和模擬案例題組（占40％）4小時(shí)
　　2.Financial Accounting & Reporting 財(cái)務(wù)會(huì)計(jì)與報(bào)告 (FAR)：?jiǎn)雾?xiàng)選擇題組（占60％）和模擬案例題組（占40％）4小時(shí)
　　3.Regulation 法規(guī) (REG)：?jiǎn)雾?xiàng)選擇題組（占60％）和模擬案例題組（占40％）3小時(shí)
　　4.Business Environment & Concepts 商業(yè)環(huán)境 (BEC)：?jiǎn)雾?xiàng)選擇題組（占85％）和模擬案例題組（占15％）3小時(shí)
　　各知識(shí)點(diǎn)比重
　　1. Financial Accounting & Reporting (FAR)          
        A.Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
　　B.Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
　　C.Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
　　D.Governmental Accounting and Reporting(8% - 12%)
　　E.Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
　　2.Auditing & Attestation  (AUD)
　　A. Engagement Acceptance and Understanding the Assignment(12% - 16%)
　　B. Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
　　C. Performing Audit Procedures and Evaluating Evidence(16% - 20%)
　　D. Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
　　E. Accounting and Review Services Engagements(12% - 16%)
　　F. Professional Responsibilities(16% - 20%)
　　3.Business Environment and Concepts (BEC)
　　A. Corporate Governance(16% - 20%)
　　B. Economic Concepts and Analysis(16% - 20%)
　　C. Financial Management(19% - 23%)
　　D. Information Systems and Communications(15% - 19%)
　　E. Strategic Planning(10% – 14%)
　　F. Operations Management(12% - 16%)
　　4.Regulation (REG)   
        A.Ethics, Professional, and Legal Responsibilities(15% -19%)
　　B.Business Law(17% - 21%)
　　C. Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
　　D. Federal Taxation of Property Transactions(12% - 16%)
　　E. Federal Taxation of Individuals(13% - 19%)
　　F. Federal Taxation of Entities(18% - 24%)