美国CPA考试科目及比重

　　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。

　　考试科目知识点比例分布：

　　Business Environment & Concepts （商业环境及理论）

　　1. Business structure 17% - 23%

　　2. Economic concepts 8% - 12%

　　3. Financial management 17% - 23%

　　4. Information technology 22% - 28%

　　5. Planning and measurement 22% - 28%

　　Auditing & Attestation (审计与鉴证)

　　1. Planning the engagement 22% - 28%

　　2. Internal controls 12% - 18%

　　3. Obtaining and documenting information 32% - 38%

　　4. Reviewing the engagement and evaluating information 8% - 12%

　　5. Preparing communications (reporting) 12% - 18%

　　Financial Accounting & Reporting (财务会计及报告)

　　1. Concepts and standards for financial statements 17% - 23%

　　2. Typical items in financial statements 27% - 33%

　　3. Specific types of transactions and events 27% - 33%

　　4. Accounting and reporting for governmental entities 8% - 12%

　　5. Accounting and reporting for nongovernmental and not-for-profit entities 8% - 12%

　　Regulation (法规)

　　1. Ethics and professional responsibility 15% - 20%

　　2. Business law 20% - 25%

　　3. Federal tax procedures and accounting issues 8% - 12%

　　4. Federal taxation of property transactions 8% - 12%

　　5. Federal taxation – individuals 12% - 18%

　　6. Federal taxation – entities 22% - 28%