AICPA考試主要在評(píng)鑒應(yīng)試者的專業(yè)能力和適任性來執(zhí)行會(huì)計(jì)專業(yè)，因此考試內(nèi)容及范圍非常廣泛，包括一般會(huì)計(jì)原則、管理及成本會(huì)計(jì)、政府會(huì)計(jì)、審計(jì)準(zhǔn)則、商事法及聯(lián)邦所得稅原則的了解和應(yīng)用等。根據(jù)研究發(fā)現(xiàn)，現(xiàn)在的會(huì)計(jì)師除了需求專業(yè)技術(shù)的知識(shí)以外，也同時(shí)應(yīng)具備(1) 溝通能力、(2)理解能力、(3)研究能力、(4)組織和分析信息能力 、(5)決策判斷能力。

　　考試科目知識(shí)點(diǎn)比例分布：

　　Business Environment & Concepts （商業(yè)環(huán)境及理論）

　　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 (審計(jì)與鑒證)

　　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 (財(cái)務(wù)會(huì)計(jì)及報(bào)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 (法規(guī))

　　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%