USCPA(美國注冊會計師)考試共有四門科目:AUD(審計)、FAR(財務會計與報告)、REG(法規)、BEC(商業環境)。

Auditing&Attestation審計:單項選擇題組(占50%)和模擬案例題組(占50%)4小時

Regulation法規:單項選擇題組(占50%)和模擬案例題組(占50%)4小時

Business Environment&Concepts商業環境:單項選擇題組(占50%)、模擬案例題組(占35%)和寫作題組(15%)4小時

Financial Accounting&Reporting財務會計與報告:單項選擇題組(占50%)和模擬案例題組(占50%)4小時

Financial Accounting&Reporting(FAR)

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%)

Business Environment and Concepts(BEC)

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%)

Auditing&Attestation(AUD)

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%)

Regulation(REG)

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%)