1, the validity period of the results: CPA requires all subjects to pass within five years; CTA requires that all subjects be passed within three years.
2. Examination subjects and time: CTA: (tax law I, tax law II, tax agency practice, tax-related laws, finance and accounting) all need 2.5 hours; Certified public accountant: accounting 3.5 hours, auditing and financial management 3 hours, economic law and tax law 2.5 hours.
3. Eligibility criteria: full score of CPA 100, and 60 points for qualification (the qualification score will not drop); CTA tax substitute full mark 100, other four subjects 140. The eligibility criteria are 60%, namely 60 points and 84 points. In individual years, individual subjects will lower the eligibility criteria as appropriate.
4. Exam question type: Some subjects in the CPA exam have an abnormal question type-true or false. This abnormality is because the wrong answer will lead to points deduction: (,the CPA's multiple-choice requirements are also relatively high, and the few choices do not score. CTA has subjective questions except tax generation, and the other four subjects are objective questions, with 90 multiple-choice questions, and the number of questions is huge; However, CTA's multiple-choice questions have one feature. If you choose less, you can score, and each option can score 0.5.
Two, the comparison of certified public accountants and certified tax agents related subjects
1, audit and tax agency practice
They are one of the most difficult subjects in the two exams. Auditing textbooks systematically introduce auditing practice standards, which is systematic, but it is difficult to understand and apply. At the same time, you need to have accounting knowledge as the basis to pass the exam. The characteristics of tax agency are completely different, and there is no systematic practice standard system. The whole textbook gives people the feeling that the word "chaos" is almost chaotic. In order to cope with the exam, we must also learn tax law 1, tax law 2 and related accounting knowledge well.
2. Tax Law and Tax Law I and Tax Law II
This comparison of related disciplines is most appropriate to quote Xia Zhen's point of view:
Contact information: 1. Both of them are tax laws, which seem to be nonsense, but this means that the scope of the examination is the same and the assessment content is essentially the same; This is the root of * * *. 2. They are all difficult subjects in their respective qualification examinations. That is to say, whether it is the tax law of certified public accountants or the tax law of certified tax agents 1 and tax law 2, it is still difficult in their respective five subjects and requires a certain amount of work. The tax law is for law enforcement, so it won't be very profound. Whether it is the CPA exam or the CPA exam, it is a professional qualification exam, and there will be no theoretical difficulty. Therefore, as long as you study hard, remember more and think more, you will make great progress and summarize more when you study.
Poor: 1. The two have different emphases. There is some knowledge of tax theory in CTA textbooks, and its tax theory is more than CPA's, which is an advantage of CTA textbooks. Some friends have difficulty in learning tax law because they can't understand some basic problems of tax and tax law. With the explanation of CTA, it is much more convenient to understand. CPA has some practical problems in tax law, because there is a separate subject called "tax agency practice" in CTA, so the first and second tax laws focus on explaining taxes and rarely involve procedures. 2. Their writing styles are different. Personally, CTA textbooks are easier to understand, while CPA textbooks are sometimes more difficult to read. 3. The difficulty is different. Although it occupies a heavy weight in each of the five subjects, CTA is slightly less difficult than CPA in terms of tax law itself. There are some differences between them. This is mainly because they are different editors. When citing laws and regulations, the update degree is different. Some CPA has been updated, but CTA has not. Some CTAs have been updated, but CPA has not. In addition, the specific scope of the two explanations is slightly different, some CTA said, CPA did not; Others are just the opposite.
3, financial management, accounting VS finance and accounting
In fact, the comparability before and after is very poor, but the name is similar. CPA is much more difficult than CTA accounting. The introduction of financial management of financial accounting is very simple, and the foundation of intermediate financial management is enough to win, which is different from the financial management of certified public accountants; There are also some special topics in the accounting section, such as leasing, contingencies, debt restructuring, non-monetary transactions, futures transactions, consolidated statements and so on. These are either scattered or not involved. Of course, the timing of financial meetings will also become an obstacle from time to time. It is said that most cases are for contempt of court.
4. Economic Law VS Tax Law
Relatively speaking, economic law should be a relatively simple subject in CPA subjects; However, related laws are the most difficult subjects in CTA. Economic law introduces relatively few legal departments, which are more detailed, easy to understand and close to work. The relevant laws are completely different, involving too many legal departments, too rough and difficult to understand, especially the administrative law, criminal law and the three major procedural laws, which are so strange that people are always at a loss when reading.
Three or three sets of data
1, study time: CPA for two years and CTA for one year.
2. Counseling situation: CPA does not participate in counseling, and CTA all participates in counseling.
3. passing grade: the total CPA score of five subjects is 374, with an average score of 74.8; The total score of CTA in five subjects is 379 after conversion according to the percentage system, with an average score of 76.
Four. conclusion
To sum up, I personally think that the difference in difficulty between CPA and CTA is not too big. I can only say that CPA is slightly more difficult than CTA.
Therefore, I will give you this advice:
When friends who pass CPA transfer to CTA, don't take it lightly, but learn from the ground;
When friends who pass CTA transfer to CPA, they don't need to overestimate the difficulty of CPA, but have confidence;
At the same time, friends who are preparing for CPA and CTA are beautiful as long as the exam subjects are reasonably matched.