USCPA考试的各科比重
Auditing and Attestation (Auditing)
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%
Exam Focus: This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements and the skills needed to apply that knowledge.
Exam Format: 4.5 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets
Financial Accounting and Reporting (Financial)
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%
Exam Focus: This section covers skills and knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations and governmental entities.
Exam Format: 4 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets
Business Environment and Concepts (Business)
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%
Exam Focus: This test section encompasses knowledge of the general business environment and business concepts that candidates need to know for accounting.
Exam Format: 2.5 hours, 3 testlets of multiple-choice questions.
Regulation
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%
Exam Focus: This section focuses on skills and knowledge of federal taxation, ethics, professional and legal responsibilities, and business law
Exam Format: 3 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets
