刚刚接触USCPA（美国注册会计师）的同学应该对USCPA报考科目不是很了解，泽稷小编在这里就给同学们介绍一下。

USCPA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）。

下面小编在把各科目的考点帮同学们分析一下：

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）

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%)

同学们如果想要了解更多关于USCPA的相关信息，可以到我们泽稷网校进行查询哦~泽稷网校的老师也可以为同学们提供很多的帮助。