USCPA考试科目共四门：财务会计及报告，审计与鉴证，商业环境，法规。
 
    考试时间：
    USCPA考试一年按照四个季度分为四个考试窗口（Test window）开放考试，除了每年的3、6、9、12月不能考以外其他每个月的每一天都可以考试。注意：考试时间不能是美国国家假日，同时每一周周日不开放考试。 考生不可在同一考试窗口重考同一科目，须等到下一个考试窗口；同一个科目每人每年可以考四次。
    考试题型比较：
    USCPA考试主要题型为单项选择题和模拟题。　　考试科目、考题形式和考试时间
　　>> Auditing & Attestation审计：单项选择题组（占60％）和模拟案例题组（占40％）4小时
　　>> Financial Accounting & Reporting财务会计与报告：单项选择题组（占60％）和模拟案例题组（占40％）4小时
　　>> Regulation法规：单项选择题组（占60％）和模拟案例题组（占40％）3小时
　　>> Business Environment & Concepts商业环境：单项选择题组（占85％）和模拟案例题组（占15％）3小时
　　各科知识点比重
　　FAR：
　　Financial Accounting & Reporting
　　>> 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%)
　　AUD：
　　Auditing & Attestation
　　>> 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%)
　　BEC：
　　Business Environment and Concepts
　　>> 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%)
　　REG：
　　Regulation
　　>> 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%)