There are 7 categories of certified public accountants. It includes six subjects in the professional stage and one subject in the comprehensive stage. The subjects in the professional stage are Accounting, Audit, Financial Cost Management, Economic Law, Tax Law, Strategy and Risk Management; The comprehensive stage subject is Comprehensive Test of Professional Competence.
The period of validity of the single subject scores of the CPA professional phase examination is five years. Candidates must pass all the subjects in five consecutive examination years before they can obtain the qualification certificate of the CPA professional phase examination. With this certificate, they can register for the comprehensive phase examination. The comprehensive stage examination is divided into examination paper I and examination paper II, both of which are 50 points, with a total of 100 points. The examination question type is comprehensive case analysis.
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How many subjects are certified public accountants? What are they
There are 7 subjects in the CPA exam. It is divided into professional stage examination and comprehensive stage examination.
Professional examination subjects: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, and tax law;
Synthetic order
Section examination subjects: comprehensive professional ability test (test paper I, test paper II);
Examination scope: to be determined in the annual Examination Outline issued by the National Examination Commission.
Examination time: The specific time of registration is specified in the registration brochure issued by the Examination Committee of the Ministry of Finance in each year. The local examination committee shall determine the specific date of registration in this region and announce it to the public. The specific time of each subject examination is specified in the registration brochure issued by the Examination Committee of the Ministry of Finance each year.
Extended data
Registration qualification: Those who have passed the unified national examination for certified public accountants and have been engaged in auditing business for more than two years may apply to the institute of certified public accountants of provinces, autonomous regions and municipalities directly under the Central Government for registration.
Registration management: The Institute of Certified Public Accountants shall submit the list of persons who have been approved for registration to the financial department of the State Council for the record. If the financial department of the State Council finds that the registration of an institute of certified public accountants is not in conformity with the provisions of this Law, it shall notify the relevant institute of certified public accountants to cancel the registration.
How many subjects should be taken by CPA
There are 7 courses for CPA.
Examination subjects: Accounting, Audit, Financial Cost Management, Economic Law, Tax Law, Corporate Strategy and Risk Management, and one subject in the comprehensive stage, namely, Comprehensive Professional Competence Test (Test Paper I, Test Paper II).
The validity period of the single subject examination results of the professional stage of certified public accountants is 5 years, that is, the personnel who take part in the examination of this stage should pass the examination of all subjects within 5 years before they can obtain the professional stage qualification certificate. The full score of the single subject examination is 100 points, and the passing standard is 60 points. Candidates can apply for the comprehensive stage examination only after they have obtained the professional stage qualification certificate. The full score of the Comprehensive Test of Professional Competence (Test Paper 1 and Test Paper 2) is 100 points, 50 points for Test Paper 1 and 50 points for Test Paper 2, and 60 points for the two volumes.
Certified Practising Accountant (CPA), referred to as CPA, refers to the person who has passed the CPA qualification examination and obtained the CPA certificate to practice in an accounting firm.
Examiner:
The Ministry of Finance has established the Certified Public Accountants Examination Committee (hereinafter referred to as the Examination Committee of the Ministry of Finance) to organize and lead the unified national examination of certified public accountants. The Examination Committee of the Ministry of Finance has set up the Office of the Certified Public Accountants Examination Committee (hereinafter referred to as the Examination Office of the Ministry of Finance) to organize and implement the unified national examination of certified public accountants. The examination office of the Ministry of Finance is set up in the Chinese Institute of Certified Public Accountants.
The financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government have established local CPA examination committees (hereinafter referred to as local examination committees) to organize and lead the unified national examination of certified public accountants in their respective regions. The local examination committee shall set up the local CPA examination committee office (hereinafter referred to as the local examination office) to organize and implement the unified national examination of certified public accountants in the region. Local examination offices shall be set up in the institutes of certified public accountants of all provinces, autonomous regions and municipalities directly under the Central Government.
Several exams for certified public accountants
The examination for certified public accountants mainly includes six subjects: Accounting, Audit, Financial Management, Economic Law, Tax Law and Strategy.
Candidates can choose six subjects at one time according to their own conditions, or they can choose to consider two or three of them. Of course, the results of each subject need to be completed within five years of the validity period, and the results beyond the deadline will be invalid. CPA examination subjects:
1. Professional examination subjects: Audit, Financial Cost Management, Economic Law, Accounting, Corporate Strategy and Risk Management, Tax Law
2. Comprehensive stage examination subjects: Comprehensive Professional Competence Test (Test Paper I), Comprehensive Professional Competence Test (Test Paper II). It should be noted that only after passing six subjects in the professional stage can the examination be conducted.
