Certified public accountants took six subjects in the professional stage: Accounting, Audit, Financial Cost Management, Economic Law, Tax Law, Corporate Strategy and Risk Management, and one subject in the comprehensive stage: Comprehensive Test of Professional Competence. Test questions include multiple choice questions, short answer (analysis) questions, calculation (analysis) questions, comprehensive questions, case analysis questions, etc.
In the professional stage, the hundred mark system is implemented for each subject examination, and the qualified score is 60. The comprehensive stage examination is divided into two volumes: test paper 1 and test paper 2. The full score of a single volume is 50 points, and the qualified score of two volumes is 60 points in total.
Candidates who have passed all the subjects in the professional and comprehensive stages can obtain the general subject qualification certificate of the national unified examination for certified public accountants.
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What subjects does the CPA take?
Professional examination subjects of CPA: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, tax law. Passing six subjects in the professional stage is basically equivalent to obtaining the certificate of certified public accountant.
Comprehensive examination subjects: comprehensive professional ability test (test paper 1 and test paper 2).
The CPA examination adopts a closed book, computerized examination. That is, obtain the test questions, answer them and submit the answer results at the computer terminal.
The national unified examination for certified public accountants is divided into professional stage and comprehensive stage. Only after passing the six subjects of professional stage within the specified number of years can they participate in the comprehensive stage examination. After passing all subjects, you can obtain a general qualification certificate. With this certificate, you can join the China Association of Certified Public Accountants and become a practicing or non practicing member.
Generally speaking, six subjects are difficult at the professional stage, among which the passing rate of single subject is about 20%, and the passing rate of some subjects is about 30%.
Relevant instructions for CPA examination
The professional stage of certified public accountants is held once a year, and the comprehensive stage is also held once a year. Generally, the examination is held in October every year. The registration time is usually April, and the duration is about one month.
The six subject examinations in the professional stage are all computerized examinations, that is, computer-based examinations, in which the examinees complete their answers on computers. This requires the examinee to carry out computer simulation before the exam and be familiar with the answer environment to avoid failing the exam due to unskilled operation and unfinished questions!
The validity period of single subject scores in the CPA exam is five years. Candidates need to pass all subjects in the professional stage within five consecutive years before they can apply for the comprehensive stage. If there are still subjects that have failed within five years, the subjects that have exceeded the validity period of the results need to take the exam again.
According to the analysis of the CPA examination over the years, generally 2-3 years, the candidates pass the professional stage examination, that is, they register for 2-3 subjects every year.
