USCPA復習的*9步就是要熟悉考試大綱,了解考試的內(nèi)容和重點,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、題型和時間
  1.Auditing & Attestation 審計(AUD):單項選擇題組(占60%)和模擬案例題組(占40%)4小時
  2.Financial Accounting & Reporting 財務會計與報告 (FAR):單項選擇題組(占60%)和模擬案例題組(占40%)4小時
  3.Regulation 法規(guī) (REG):單項選擇題組(占60%)和模擬案例題組(占40%)3小時
  4.Business Environment & Concepts 商業(yè)環(huán)境 (BEC):單項選擇題組(占85%)和模擬案例題組(占15%)3小時
  各知識點比重
  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%)