美国cpa考FAR财务会计与报告，AUD审计与鉴证，REG法规，BEC商业环境与理论。USCPA是美国注册会计师的简称，是美国注册会计师协会American Institute of Certified Public Accountants(AICPA)旗下专业会计师认证，也是美国正式的注册会计师国家资格，在美国拥有审计签字权，并在全世界享有广泛盛誉。

每科考试内容：

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%