What are the registration conditions for certified public accountants
CPA is recognized as the most valuable certificate in the accounting industry. At the same time, it is because of the low threshold for the registration of the CPA that a large number of candidates have been attracted to register. So what conditions should be met before the CPA exam can be registered? How to improve the passing rate?
Registration Conditions for Certified Public Accountants
(1) Chinese citizens who simultaneously meet the following conditions may apply to take part in the professional phase of the unified national examination for certified public accountants:
1. Having full civil capacity;
2. Have a college degree or above, or have an intermediate technical title or above in accounting or related majors.
(2) Chinese citizens who simultaneously meet the following conditions may apply to take the comprehensive stage examination of the unified national examination for certified public accountants:
1. Having full civil capacity;
2. It has obtained the professional qualification certificate of the national unified examination for certified public accountants.
(3) Persons under any of the following circumstances shall not register for the unified national examination for certified public accountants:
1. The certificate of certified public accountant has been revoked, and the period from the date of punishment decision to the date of application for registration is less than 5 years;
2. Those who participated in the national unified examination for certified public accountants in the previous year and were banned from taking the examination due to violation of regulations, but the time limit for punishment has not expired;
3. Those who have passed the general practice.
How to improve the pass rate of annotations?
Generally, students who have passed six subjects in one year are very rare, so you can prepare for passing six subjects in two or three years. Provide a ranking of six subjects that most people think are difficult: accounting, financial management, audit, tax law, economic law, and strategy.
It is recommended that accounting be taken in the first year, because it is the most difficult exam with the most knowledge points. At the same time, many knowledge points of accounting are also necessary basic knowledge to pass other exam subjects. The first year can increase confidence and reduce pressure in the later period.
Accounting and audit, accounting and financial management, accounting and tax law are relatively related subjects in terms of knowledge points, which can be paired.
Tax law, economic law, audit and strategy are four exams that need a lot of recitation and memory. Students should not apply for the exam in the same year.
Financial management and tax law are the six subjects with a large amount of calculation. Financial management has a large amount of calculation. You can match the subjects with a large amount of calculation and the subjects with a large amount of memory in the exam.
You can comprehensively consider the difficulty, relationship, characteristics, preferences and free time of subjects.
Pay attention to learning attitude
Although the annotation meeting is an exam passed with 60 points, the 60 points is never an easy number. Every year, countless students are defeated by 59 or 58 points. It is not allowed to study the annotation society in an unintelligible manner. It may be useful for other certificates, but the requirements of the annotation society are to be well versed and draw inferences from one instance. It is difficult for you to work out the questions on the annotation examination room with the knowledge reserves that you have mastered seven or eight points.