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美国CPA报考指南之美国CPA考试科目
AICPA考试主要在评鉴应试者的专业能力和适任性来执行会计专业，因此考试内容及范围非常广泛，包括一般会计原则、管理及成本会计、政府会计、审计准则、商事法及联邦所得税原则的了解和应用等。根据研究发现，现在的会计师除了需求专业技术的知识以外，也同时应具备(1) 沟通能力、(2)理解能力、(3)研究能力、(4)组织和分析信息能力 、(5)决策判断能力。
考试科目
考试科目 | 题型及比重 | 考试时间 |
Part1：审计与签证 | 单项选择题组（占70％）和模拟案例题组（占30％） | 4.5/H |
Part2：财务会计与报告 | 单项选择题组（占70％）和模拟案例题组（占30％） | 4.0/H |
Part3：法规 | 单项选择题组（占70％）和模拟案例题组（占30％） | 3.0/H |
Part4：商业环境 | 全部单项选择题组 | 2.5/H |
考试科目知识点比例分布
Business Environment & Concepts （商业环境及理论）
Business structure 17% - 23%
Economic concepts 8% - 12%
Financial management 17% - 23%
Information technology 22% - 28%
Planning and measurement 22% - 28%
Auditing & Attestation (审计与鉴证)
Planning the engagement 22% - 28%
Internal controls 12% - 18%
Obtaining and documenting information 32% - 38%
Reviewing the engagement and evaluating information 8% - 12%
Preparing communications (reporting) 12% - 18%
Financial Accounting & Reporting (财务会计及报告)
Concepts and standards for financial statements 17% - 23%
Typical items in financial statements 27% - 33%
Specific types of transactions and events 27% - 33%
Accounting and reporting for governmental entities 8% - 12%
Accounting and reporting for nongovernmental and not-for-profit entities 8% - 12%
Regulation (法规)
Ethics and professional responsibility 15% - 20%
Business law 20% - 25%
Federal tax procedures and accounting issues 8% - 12%
Federal taxation of property transactions 8% - 12%
Federal taxation – individuals 12% - 18%
Federal taxation – entities 22% - 28%
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