USCPA考试内容和Becker教材章节划分
在美国有数百种USCPA考试的辅导书籍或资料，每种教材依据考试大纲划分章节各不相同。以下是USCPA考试内容和becker教材章节划分，感兴趣的小伙伴一起来看看吧！
USCPA考试内容：
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一.Auditing and Attestation (AUD)
I. Ethics, Professional Responsibilities and General Principles15-25%
II. Assessing Risk and Developing a Planned Response 20-30%
III. Performing Further Procedures and Obtaining Evidence30-40%
IV. Forming Conclusions and Reporting15-25%
二.Business Environment and Concepts (BEC)
I. Corporate Governance17-27%
II. Economic Concepts and Analysis17-27%
III. Financial Management11-21%
IV. Information Technology15-25%
V. Operations Management15-25%
三.Financial Accounting and Reporting (FAR)
I. Conceptual Framework, Standard-Setting and Financial Reporting25-35%
II. Select Financial Statement Accounts 30-40%
III. Select Transactions20-30%
IV. State and Local Governments5-15%
四.Regulation (REG)
I. Ethics, Professional Responsibilities and Federal Tax Procedures10-20%
II. Business Law10-20%
III. Federal Taxation of Property Transactions 12-22%
IV. Federal Taxation of Individuals 15-25%
V. Federal Taxation of Entities 28-38%
Becker教材章节划分
F1：Conceptual Framework and Financial Reporting
F2：Financial Reporting and Disclosures
F3：Assets and Realated Topics
F4：Investments，Business Combinations，and Goodwill
F5：Liabilities
F6：Leases，Deriatives，Foreign Currency Accounting，and Income Taxes
F7：Pensions and Equity
F8：EPS，Cash Flows，and NFP Accounting
F9：State and Local Governments：Part 1
F10：State and Local Governments：Part 2
B1：Corporate Governance and Financial Risk Management
B2：Financial Management
B3：Operations Management: Cost Accounting and Performance Management
B4：Operations Management: Planning Techniques
B5：Economic Concepts and Analysis
B6：Process Management and Information Technology
R1：Individual Taxation: Part 1
R2：Individual Taxation: Part 2
R3：Property Taxation
R4：Corporate Taxation
R5：Flow-Through Entity Taxation and Muiti-jurisdictional Tax Issues
R6：Other Entity Taxation, Professional Responsibilities, and Federal TaxProcedures
R7：Business Law: Part 1
R8：Business Law: Part2
A1：Audit Reports
A2：Quality Control, Engagement Acceptance, Planning, and Intermal Control
A3：Risk, Evidence, and Sampling
A4：Performing Further Procedures, Forming Conclusions, and communications
A5：Integrated Audits, Attestation Engagements, Compliance, and Government Audits
A6：Accounting and Review Service Engagements, Interim Reviews, and Ethics and Professional Responsibilities
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