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USCPA考试科目有哪些?

2020-03-10 高顿网校


  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)。据说不完全统计高顿USCPA学员平均通过周期一年左右,也有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


 
  Financial Accounting&Reporting(FAR)
 
 
  Content area allocation Weight
 
  I.Conceptual Framework,Standard-Setting and Financial Reporting 25–35%
 
  II.Select Financial Statement Accounts 30–40%
 
  III.Select Transactions 20–30%
 
  IV.State and Local Governments 5–15%
 
  FAR Section Blueprint(effective July 1,2019)
 
  FAR Sample Test(practice with the format and functionality of questions from this Exam section)
 

  Auditing&Attestation(AUD)
 
       Content area allocation Weight
 
  I.Ethics,Professional Responsibilities and General Principles 15–25%
 
  II.Assessing Risk and Developing a Planned Response 20–30%
 
  III.Performing Further Procedures and Obtaining Evidence 30–40%
 
  IV.Forming Conclusions and Reporting 15–25%
 
  AUD Section Blueprint(effective July 1,2019)
 
  AUD Sample Test(practice with the format and functionality of questions from this Exam section)
 
  Business Environment and Concepts(BEC)
 

 
 
  Content area allocation Weight
 
  I.Corporate Governance 17–27%
 
  II.Economic Concepts and Analysis 17–27%
 
  III.Financial Management 11-21%
 
  IV.Information Technology 15-25%
 
  V.Operations Management 15-25%
 
  BEC Section Blueprint(effective July 1,2019)
 
  BEC Sample Test(practice with the format and functionality of questions from this Exam section)
 
  Regulation(REG)
 

 
  Content area allocation Weight
 
  I.Ethics,Professional Responsibilities and Federal Tax Procedures 10–20%
 
  II.Business Law 10–20%
 
  III.Federal Taxation of Property Transactions 12–22%
 
  IV.Federal Taxation of Individuals 15–25%
 
  V.Federal Taxation of Entities 28–38%
 
  REG Section Blueprint(effective July 1,2019)
 
  REG Sample Test(practice with the format and functionality of questions from this Exam section)
 
来源: uscpa考试网 小编: Luis.lu
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