The CPA examination is divided into professional stage and comprehensive stage. The professional stage examination is divided into 60 qualified scores, and the comprehensive stage (Volume I and Volume II) is divided into 60 qualified scores. The certificate can be obtained after passing all stages.
Criteria for passing the examination of certified public accountants
Professional examination subjects: Audit, Financial Cost Management, Economic Law, Accounting, Corporate Strategy and Risk Management, and Tax Law; There are 6 examinations in total, with 100 full marks for each subject and 60 passing points.
Comprehensive examination subjects: Comprehensive Test of Professional Competence (Test Paper I) and Comprehensive Test of Professional Competence (Test Paper II). There are two examinations in total. The full score of each subject is 50 points, and the qualified score of two subjects is 60 points in total.
The examinees' answers will be collectively reviewed by the China Association of Certified Public Accountants, and the examination results will be released after being recognized by the Certified Public Accountants Examination Committee of the Ministry of Finance. Candidates can log in to the online report system in late December to query their scores and download and print their transcripts.
How many years is the validity period of CPA's performance
Professional stage: The examination cycle is 5 years, and the examinee needs to pass the examination in all subjects within 5 years, otherwise, the examination needs to be repeated after the expiration.
Comprehensive stage: there is no time limit. It can be completed in several years, but the examinee needs to pass two courses at one time.
About two months after the examination, the certified public accountant can obtain the qualification certificate of the examination jointly issued by the Ministry of Human Resources and Social Security and the Ministry of Finance. The CPA examination is divided into two stages, namely the professional stage and the comprehensive stage, and the corresponding certificate of qualification will be issued at each stage.