USCPA（美国注册会计师）考试共有四门科目：AUD（审计）、FAR（财务会计与报告）、REG（法规）、BEC（商业环境）。拒不完全统计高顿USCPA学员平均通过周期一年左右，最快三个月通过全科考试，下面我们就四门科目考点分析一下：
Auditing&Attestation审计：单项选择题组（占50％）和模拟案例题组（占50％）4小时
Financial Accounting&Reporting财务会计与报告：单项选择题组（占50％）和模拟案例题组（占50％）4小时
Regulation法规：单项选择题组（占50％）和模拟案例题组（占50％）4小时
Business Environment&Concepts商业环境：单项选择题组（占50％）、模拟案例题组（占35％）和写作题组（15%）4小时
AICPA考试科目内容

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%)

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%)

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%)

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%)
延伸阅读