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| 시험과목 | 시험 시간 | 출제내용 | 비중 (%) |
| Auditing and Attestation (AUD) | 4hr | Auditing and Attestation: Engagement Acceptance and Understanding the Assignment | 12%~16% |
| Auditing and Attestation: Understanding the Entity and Its Environment(including Internal Control) | 16%~20% | ||
| Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence | 16%~20% | ||
| Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting | 16%~20% | ||
| Accounting and Review Services Engagements | 12%~16% | ||
| Professional Responsibilities | 16%~20% | ||
| Financial Accounting and Reporting (FAR) | 4hr | Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements | 17%~23% |
| Financial Statement Accounts: 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 Reporting | 8%~12% | ||
| Not-for-Profit(Nongovernmental) Accounting and Reporting | 8%~12% | ||
| Regulation (REG) | 3hr | 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% | ||
| Business Environment and Concepts (BEC) | 3hr | 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% | ||
AICPA 과목
AICPA 시험과목은 AUDIT(감사) FAR(회계학) REG(법) BEC(경영) 이렇게 4과목으로 구성되며,
각 과목별로 100점 만점에 75점 이상이면 합격으로 인정되는 절대평가 방식입니다.
4과목 중 어느 한 과목이든 75점 이상이면 그 과목은 부분합격 처리되어,
18개월 이내 나머지 과목을 모두 합격하면 전체합격으로 인정합니다.