How difficult is the comprehensive stage of CPA examination
As we all know, the CPA exam is divided into two parts: professional stage and comprehensive stage. Candidates must pass the professional stage before they can take the comprehensive stage exam. How difficult is the comprehensive stage of CPA? What will be examined?
Introduction to CPA Comprehensive Stage Examination
1. Contents of Comprehensive Professional Competence Test (Test Paper I)
In the first exam, the focus is on the assurance obligation, which mainly integrates the professional knowledge of accounting, auditing and tax law to form a comprehensive case topic. In addition, a 5 point English supplementary question is set to encourage candidates to answer in English.
2. Contents of Comprehensive Professional Competence Test (Test Paper II)
The second exam focused on management consulting and business analysis, mainly including financial cost management, corporate strategy and risk management, economic law and other professional fields.
For the examinees who take the CPA comprehensive stage examination, as they have passed the professional stage examination, the overall difficulty is not too great from the passing rate of the examination over the years.
Test taking skills in CPA comprehensive stage
1. Allocate the time for problem solving
CPA exam questions can be divided into subjective questions and objective questions. Because the exam duration of each subject is relatively limited, candidates must allocate the time to answer each question before answering. Do not delay the time to answer other questions because of one difficulty. The best way is to control the time to answer each question within 1~2 minutes, leaving enough time for inspection.
2. Review the teaching material knowledge at the professional stage in combination with the examination outline
At the comprehensive stage of the CPA exam, there is no fixed textbook, so candidates can use the textbooks at the professional stage to review. As the exam approaches, candidates should focus on grasping the basic knowledge of the textbook, and be familiar with the solution of various case studies in combination with the exam outline.
3. Adjust personal mentality
For the examinees who are nervous before the exam, first of all, they should adjust their personal mentality. Good or bad mentality will directly affect the state of the exam. So if they feel nervous before the exam, they can relax themselves through appropriate sports, listening to music, outdoor walking and other ways. Only in a peaceful state of mind can they have a good level of play.