Registration conditions of certified public accountants
1. Persons who register for the professional stage examination of certified public accountants must have college education or above, or have intermediate or above technical titles in accounting or related majors.
2. Those who sign up for the CPA comprehensive stage examination must obtain the professional stage examination certificate of the CPA national unified examination.
Characteristics of CPA Examination in Various Subjects
Accounting preparation is difficult, but as the basis of six subjects, learning accounting well is of great help to other subjects. It is suggested that accounting preparation should be put in the early stage. After passing the accounting course, it will be relatively easy to prepare other subjects.
Auditing is a difficult subject to learn, mainly because the auditing language in the textbook is difficult to understand. It is suggested to start with lectures. It won't be difficult to have a macro concept of auditing before reading textbooks, and it will also help you avoid detours. If the candidates can't understand the knowledge points of auditing well at first, they can use online courses to study first.
The knowledge of tax law is trivial, and the key to learning is induction and summary, especially at the beginning of learning, you will find that there are many knowledge points and it is difficult to remember. Accounting and tax law are closely related, so it is more efficient to study accounting first and then tax law after a certain foundation.
The examination of economic law is not difficult, and the focus is on memory, just as there are many contents in property law and contract law that are in line with our common sense. In the process of learning, it is suggested to memorize on the basis of understanding, understand knowledge points from case analysis questions, and get in touch with real life more.
"Financial Cost Management" is difficult, involving a lot of calculation and formula memory. However, it is not recommended for candidates to use the tactics of asking questions in the sea and do the questions selectively. It can be a real question in the past three years or an exercise about easy clearance. The key point is the steps of solving problems and the application of formulas. Candidates can improve their skills, control time and master the rhythm of doing questions, which is very important for passing the exam.
Corporate strategy and risk management is a very subjective course, and there is not much rote learning. Like economic law, we should think more and summarize more in the process of doing the problem. Those who can't find the learning direction can go to class, memorize everything the teacher asks to remember and master the essence. Candidates need to draw up key knowledge circles when studying, and review key contents again in the final sprint stage.
What is the tax accountant examination method?
The tax agent examination adopts the closed-book computerized examination method, that is, the computer examination. Candidates need to get the test questions at the computer terminal, and complete the answer within the specified test time and submit the answer results. The examination duration of each subject of the tax agent examination is 150 minutes.
The tax accountant examination system supports five input methods: Microsoft Pinyin Input Method, Google Pinyin Input Method, Sogou Pinyin Input Method, Acura Wu Bi Input Method and sogou Wu Bi Input Method. Auxiliary input devices and software, such as handwriting boards, are not provided.