报考USCPA：首先熟悉考试大纲

考试科目、题型和时间

1.Auditing & Attestation 审计(AUD):单项选择题组(占60%)和模拟案例题组(占40%)4小时

2.Financial Accounting & Reporting 财务会计与报告 (FAR)：单项选择题组(占60%)和模拟案例题组(占40%)4小时

3.Regulation 法规 (REG)：单项选择题组(占60%)和模拟案例题组(占40%)3小时

4.Business Environment & Concepts 商业环境 (BEC)：单项选择题组(占85%)和模拟案例题组(占15%)3小时

各知识点比重

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%)