美國注冊會計師考試內容是什么？USCPA考試主要在評鑒應試者的專業能力和適任性來執行會計專業，因此考試內容及范圍非常廣泛，包括一般會計原則、管理及成本會計、政府會計、審計準則、商事法及聯邦所得稅原則的了解和應用等。
一、考試科目、題型和時間
1.Auditing & Attestation 審計(AUD):單項選擇題組（占60％）和模擬案例題組（占40％）4小時
2.Financial Accounting & Reporting 財務會計與報告 (FAR)：單項選擇題組（占60％）和模擬案例題組（占40％）4小時
3.Regulation 法規 (REG)：單項選擇題組（占60％）和模擬案例題組（占40％）3小時
4.Business Environment & Concepts 商業環境 (BEC)：單項選擇題組（占85％）和模擬案例題組（占15％）3小時
高頓財經USCPA研究院Shelly老師指出，從題型和分值我們可以看到，選擇題是考試的重點，由于USCPA考試合格分數是75分，因此考生們要盡可能地拿到高分。USCPA考試中選擇題要盡量并盡快多拿到分數，為后面的SIM題型留下充足的時間。
二、各知識點比重
1. Financial Accounting & Reporting (FAR)
A.Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
B.Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
C.Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
D.Governmental Accounting and Reporting(8% - 12%)
E.Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
2.Auditing & Attestation (AUD)
A. Engagement Acceptance and Understanding the Assignment(12% - 16%)
B. Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
C. Performing Audit Procedures and Evaluating Evidence(16% - 20%)
D. Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
E. Accounting and Review Services Engagements(12% - 16%)
F. Professional Responsibilities(16% - 20%)
3.Business Environment and Concepts (BEC)
A. Corporate Governance(16% - 20%)
B. Economic Concepts and Analysis(16% - 20%)
C. Financial Management(19% - 23%)
D. Information Systems and Communications(15% - 19%)
E. Strategic Planning(10% – 14%)
F. Operations Management(12% - 16%)
4.Regulation (REG)
A.Ethics, Professional, and Legal Responsibilities(15% -19%)
B.Business Law(17% - 21%)
C. Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
D. Federal Taxation of Property Transactions(12% - 16%)
E. Federal Taxation of Individuals(13% - 19%)
F. Federal Taxation of Entities(18% - 24%)
