What is a certified public accountant? Test what?
Certified public accountant refers to a person who has passed the qualification examination of certified public accountant and obtained the certificate of certified public accountant. Its main contractors are enterprise accounting statements, issuing audit reports, verifying enterprise capital, issuing capital verification reports, and handling enterprise merger and division. There are 6 examination subjects in the professional stage examination, among which the questions of accounting and financial cost management are: multiple choice questions, multiple choice questions, calculation analysis questions and comprehensive questions; The questions of audit and corporate strategy and risk management are: multiple choice questions, multiple choice questions, short answer questions and comprehensive questions; The types of tax law are: multiple-choice questions, multiple-choice questions, calculation questions and comprehensive questions; The questions of economic law are: multiple choice questions, multiple choice questions and case analysis questions; In the stage of comprehensive examination, the questions of "comprehensive test of professional ability (paper 1) and (paper 2)" are case analysis questions.
What is tax accounting? Test what?
Tax agent refers to the professional and technical personnel who have passed the national unified examination, obtained the "Tax Agent Professional Qualification Certificate" and registered, and engaged in tax agency activities. The tax agent examination refers to the national unified tax agent examination. After passing the examination, you can obtain the "Professional Qualification Certificate for Tax Agents". After registration, you can obtain the qualification to engage in tax agency activities. Tax agents mainly test tax law knowledge and accounting knowledge, and the examination subjects are tax law 1, tax law 2, finance and accounting, tax-related services related laws and tax-related service practices. The main examination subjects are "three taxes" (tax law I, tax law II and tax-related service practice).
Can certified public accountants and tax agents take the exam together?
Certified public accountants and tax agents can take the exam together for the following reasons:
The examination subjects are closely related: both tax agents and certified public accountants are involved in tax law, accounting, financial management and economic law (laws related to tax-related services), which is the direct reason why many candidates choose to apply together.
High gold content in certificates: the gold content in certificates of tax agents and certified public accountants is relatively high, and the tax agent examination is slightly less difficult.
There will be no conflict in time: CPA 10 October exam and tax accountant 1 10 October exam. After the examination, candidates still have 1 month to study tax agents, so the benefits of knowledge learning can be maximized.