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）。据不完全统计高顿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：（点击免费领取USCPA财务英语词典！）

　　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
 
 
　　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%)