Note: Taxation is a subject of CPA examination, and the name of the subject is Tax Law. The tax law questions of certified public accountants include single-choice questions, multiple-choice questions, comprehensive questions and calculation questions. Among them, multiple-choice questions focus on the knowledge understanding ability of candidates, and calculation questions focus on the basic application ability of candidates.

CertifiedPractisingAccountant (CPA) refers to a person who has passed the CPA qualification examination and obtained a CPA certificate to practice in an accounting firm. The CPA examination is divided into professional stage and comprehensive stage, in which the subjects in the professional stage include Accounting, Auditing, Financial Cost Management, Economic Law, Tax Law and Corporate Strategy and Risk Management. The subject of the comprehensive stage examination is the comprehensive test of professional ability (papers 1 and 2).