AICPA考試主要在評鑒應(yīng)試者的專業(yè)能力和適任性來執(zhí)行會計(jì)專業(yè),因此考試內(nèi)容及范圍非常廣泛,包括一般會計(jì)原則、管理及成本會計(jì)、政府會計(jì)、審計(jì)準(zhǔn)則、商事法及聯(lián)邦所得稅原則的了解和應(yīng)用等。根據(jù)研究發(fā)現(xiàn),現(xiàn)在的會計(jì)師除了需求專業(yè)技術(shù)的知識以外,也同時應(yīng)具備(1) 溝通能力、(2)理解能力、(3)研究能力、(4)組織和分析信息能力 、(5)決策判斷能力。
  考試科目
  題型及比重
  考試時間
  Part1:審計(jì)與簽證
  單項(xiàng)選擇題組(占70%)和模擬案例題組(占30%)
  4.5/H
  Part2:財(cái)務(wù)會計(jì)與報(bào)告
  單項(xiàng)選擇題組(占70%)和模擬案例題組(占30%)
  4.0/H
  Part3:法規(guī)
  單項(xiàng)選擇題組(占70%)和模擬案例題組(占30%)
  3.0/H
  Part4:商業(yè)環(huán)境
  全部單項(xiàng)選擇題組
  2.5/H
  考試科目知識點(diǎn)比例分布:
  Business Environment & Concepts (商業(yè)環(huán)境及理論)
  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 (審計(jì)與鑒證)
  1. Planning the engagement 22% - 28%
  2. Internal controls 12% - 18%
  3. Obtaining and documenting information 32% - 38%
  4. Reviewing the engagement and *uating information 8% - 12%
  5. Preparing communications (reporting) 12% - 18%
  Financial Accounting & Reporting (財(cái)務(wù)會計(jì)及報(bào)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 (法規(guī))
  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%

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高頓網(wǎng)校特別提醒:已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開通,通過針對性地講解、訓(xùn)練、答疑、??迹瑢W(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。
 
  報(bào)考指南:2014年USCPA報(bào)考指南 
  考前沖刺:USCPA 考試試題   考試輔導(dǎo)
  高清網(wǎng)課:USCPA網(wǎng)絡(luò)課程