USCPA考试科目知识点比例分布
Business Environment & Concepts（商业环境及理论）
1、Business structure 17% - 23%
2、Economic concepts 8% - 12%
3、Financial management 17% - 23%
4、Information technology 22% - 28%
5、Planning and measurement 22% - 28%
Auditing & Attestation (审计与鉴证)
1、Planning the engagement 22% - 28%
2、Internal controls 12% - 18%
3、Obtaining and documenting information 32% - 38%
4、Reviewing the engagement and evaluating information 8% - 12%
5、Preparing communications (reporting) 12% - 18%
Financial Accounting & Reporting (财务会计及报告)
1、Concepts and standards for financial statements 17% - 23%
2、Typical items in financial statements 27% - 33%
3、Specific types of transactions and events 27% - 33%
4、Accounting and reporting for governmental entities 8% - 12%
5、Accounting and reporting for nongovernmental and not-for-profit entities 8% - 12%
Regulation (法规)
1、Ethics and professional responsibility 15% - 20%
2、Business law 20% - 25%
3、Federal tax procedures and accounting issues 8% - 12%
4、Federal taxation of property transactions 8% - 12%
5、Federal taxation – individuals 12% - 18%
6、Federal taxation – entities 22% - 28%
