Working years are required. Currently, we know that there are exceptions: those majoring in taxation at Nanjing University of Finance and Economics can apply for the exam in their senior year.

The Certified Public Accountant and the Certified Tax Agent are the two certificates required by accounting firms and tax accounting firms. But at present, domestic firms often display two brands and one person, so many people in the firm have both certificates. The registration requirements for the Certified Public Accountant are not so strict. You can take the exam first, and the tax subjects correspond to the content of the Certified Tax Agent exam. The two do not conflict but complement each other.

In terms of difficulty, it is more difficult to become a certified public accountant than a certified tax agent. In terms of practicality, a certified public accountant is more practical and valuable than a certified tax agent.