AICPA考試科目

　　1. Auditing & Attestation審計(jì)：?jiǎn)雾?xiàng)選擇題組（占60％）和模擬案例題組（占40％）4小時(shí) 
2. Financial Accounting & Reporting財(cái)務(wù)會(huì)計(jì)與報(bào)告：?jiǎn)雾?xiàng)選擇題組（占60％）和模擬案例題組（占40％）4小時(shí) 
3. Regulation法規(guī)：?jiǎn)雾?xiàng)選擇題組（占60％）和模擬案例題組（占40％）3小時(shí) 
4. Business Environment & Concepts商業(yè)環(huán)境：?jiǎn)雾?xiàng)選擇題組（占85％）和模擬案例題組（占15％）3小時(shí)

AICPA考試各科知識(shí)點(diǎn)比重
Financial Accounting & Reporting 
（1）Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%) 
（2）Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%) 
（3）Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%) 
（4）Governmental Accounting and Reporting(8% - 12%) 
（5）Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%) 
Auditing & Attestation 
（1）Engagement Acceptance and Understanding the Assignment(12% - 16%) 
（2）Understanding the Entity and Its Environment (including Internal Control)(16% - 20%) 
（3）Performing Audit Procedures and Evaluating Evidence(16% - 20%) 
（4）Evaluating Audit Findings, Communications, and Reporting(16% - 20%) 
（5）Accounting and Review Services Engagements(12% - 16%) 
（6）Professional Responsibilities(16% - 20%) 
Business Environment and Concept 
（1）Corporate Governance(16% - 20%) 
（2）Economic Concepts and Analysis(16% - 20%) 
（3）Financial Management(19% - 23%) 
（4）Information Systems and Communications(15% - 19%) 
（5）Strategic Planning(10% – 14%) 
（6）Operations Management(12% - 16%) 
Regulation 
（1）Ethics, Professional, and Legal Responsibilities(15% -19%) 
（2）Business Law(17% - 21%) 
（3）Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%) 
（4）Federal Taxation of Property Transactions(12% - 16%) 
（5）Federal Taxation of Individuals(13% - 19%) 
（6）Federal Taxation of Entities(18% - 24%)

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