美國注冊會(huì)計(jì)師考試內(nèi)容是什么？USCPA考試主要在評鑒應(yīng)試者的專業(yè)能力和適任性來執(zhí)行會(huì)計(jì)專業(yè)，因此考試內(nèi)容及范圍非常廣泛，包括一般會(huì)計(jì)原則、管理及成本會(huì)計(jì)、政府會(huì)計(jì)、審計(jì)準(zhǔn)則、商事法及聯(lián)邦所得稅原則的了解和應(yīng)用等。
    一、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)：單項(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)：單項(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)：單項(xiàng)選擇題組（占85％）和模擬案例題組（占15％）3小時(shí)
    高頓財(cái)經(jīng)USCPA研究院Shelly老師指出，從題型和分值我們可以看到，選擇題是考試的重點(diǎn)，由于USCPA考試合格分?jǐn)?shù)是75分，因此考生們要盡可能地拿到高分。USCPA考試中選擇題要盡量并盡快多拿到分?jǐn)?shù)，為后面的SIM題型留下充足的時(shí)間。
    二、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%)