USCPA(美国注册会计师)考试共有四门科目：AUD(审计)、FAR(财务会计与报告)、REG(法规)、BEC(商业环境)。拒不完全统计高顿USCPA学员平均通过周期一年左右，最快三个月通过全科考试，下面我们就四门科目考点分析一下：(点击免费领取USCPA财务英语词典!)

　　Auditing&Attestation审计：单项选择题组(占50%)和模拟案例题组(占50%)4小时

　　Financial Accounting&Reporting财务会计与报告：单项选择题组(占50%)和模拟案例题组(占50%)4小时

　　Regulation法规：单项选择题组(占50%)和模拟案例题组(占50%)4小时

　　Business Environment&Concepts商业环境：单项选择题组(占50%)、模拟案例题组(占35%)和写作题组(15%)4小时

　　Financial Accounting&Reporting(FAR)

　　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%)

　　Auditing&Attestation(AUD)

　　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%)

　　Business Environment and Concepts(BEC)

　　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%)

　　Regulation(REG)

　　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%)