美国注册会计师考试内容是什么？USCPA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。
一、考试科目、题型和时间
1.Auditing & Attestation 审计(AUD):单项选择题组（占60％）和模拟案例题组（占40％）4小时
2.Financial Accounting & Reporting 财务会计与报告 (FAR)：单项选择题组（占60％）和模拟案例题组（占40％）4小时
3.Regulation 法规 (REG)：单项选择题组（占60％）和模拟案例题组（占40％）3小时
4.Business Environment & Concepts 商业环境 (BEC)：单项选择题组（占85％）和模拟案例题组（占15％）3小时
高顿财经USCPA研究院Shelly老师指出，从题型和分值我们可以看到，选择题是考试的重点，由于USCPA考试合格分数是75分，因此考生们要尽可能地拿到高分。USCPA考试中选择题要尽量并尽快多拿到分数，为后面的SIM题型留下充足的时间。
二、各知识点比重
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%)
