How can a certified public accountant be counted as passing, and how can a certified public accounta

The CPA exam is a 100-point system for each subject, and 60 points are counted as passing.

1. Application requirements: college degree or above, or intermediate or above professional titles in accounting, auditing, statistics, economics, or bachelor's degree with a school certificate.

3. Place of registration: Accounting Management Section of Local Finance Bureaus.

4. Documents: graduation certificate or professional title certificate or school certificate (fresh graduates plus student ID), ID card, certificate with original and photocopy. 1 inch**2 sheets. Old candidates can only bring the registration card and **2 copies of the previous year.

5. Examination book: pay and receive at the time of registration.

6. Examination fee: 50 yuan per subject.

7. Examination method: closed-book, written examination. Objective questions are answered by filling in answer sheets; Subjective questions are answered in written form.

8. Examination time: The examination is usually held on the second or third weekend of September every year, and the accounting examination time is 210 minutes; The duration of the audit and financial cost management exams is 180 minutes each; The duration of the Economic Law and Tax Law exams is 150 minutes each. The admission ticket will be collected at the registration office at the end of August.

Management matters such as examination paper evaluation, score recognition and score verification are as follows:

1) The candidates' answer sheets shall be reviewed by the Examination Office of the Ministry of Finance. The results of the examination will be released after being recognized by the Examination Committee of the Ministry of Finance. Candidates can log in to the Chinese Institute of Certified Public Accountants** to check the results and ** print the transcript.

2) Each subject is subject to a 100-point system, with 60 points as the passing score line.

3) The passing results of a single subject in the professional stage examination are valid for 5 years. For candidates who have passed all subjects of the professional stage examination in the five consecutive annual examinations, the Examination Committee of the Ministry of Finance will issue the professional stage examination certificate of the national unified examination for certified public accountants.

The certificate of passing the professional stage examination of the national unified examination for certified public accountants shall be collected by the candidates at the local examination office where they register for the last subject of the professional stage examination.

Remember

To passCertified Public Accountant ExamIt takes two years at the earliest, and candidates are required to pass the professional stage examination within one year and pass the comprehensive stage exam in the following year. I believe that the vast majority of candidates want to get the certificate as soon as possible, but it also needs to be clear that taking six subjects a year is not suitable for everyone, most candidates due to the limited preparation time, it is enough to prepare for 3 subjects a year, and blindly aiming for the test is easy to cause the final gains outweigh the losses.

PassedCertified Public Accountant ExamExam Tips: (1) Match the test subjects.

When matching test subjects, we need to clarify a few principles and choose the most suitable combination plan for ourselves based on our own situation.

1. Zero-based candidates are given priority to study accounting. Accounting is a basic subject in the CPA exam, so it goes without saying that there are many benefits of giving priority to learning.

2. Be clear about the connections between subjects. Choosing a combination of closely related subjects can help us save a lot of time in preparing for exams. In the CPA exam, the more closely related subjects are accounting and auditing, accounting and tax law, auditing, and corporate strategy and risk management.

3. Understand the difficulty of the subject. Among the subjects of the CPA exam, accounting, auditing, and financial cost management are relatively difficult and require a long preparation time. Economic law, tax law, corporate strategy and risk management are relatively easy to understand, and the preparation time is relatively small. Candidates need to combine their own preparation time and make reasonable arrangements when matching test subjects.

4. Pay attention to the practicability of the subject. Candidates who are preparing for the exam while working need to pay attention to the fact that we need to have a clear career plan before the exam preparation session. Candidates who plan to develop in the direction of law firms will be given priority to study accounting and auditing; Candidates who intend to pursue a career in corporate finance will be given priority to study accounting and tax law.

Note: The exam will be held once a year. There is a CPA training institution, Oit Academy, which has the highest passing rate, you can consult it.

The pass rates for CPAs are as follows:

In the CPA exam, the pass rate of "Accounting" is "Audit" for "Economic Law", "Passing Rate for Tax Law", "Passing Rate for Financial Management", and "Passing Rate for Corporate Strategic Risk Management". In other words, the pass rate of the CPA exam is roughly between 10% and 20% every year.

CPA Exam Difficulty:

Note will not be willing to work on a large number of memorization can be successfully passed the exam, note will be the examination subjects of arts and sciences staggered, involving a lot of calculations and memorization comprehension, simple rote memorization not only consumes time and brainpower, in the exam is also difficult to touch the original text on the textbook, understanding and memory is the key.

However, it is not a simple process to go from understanding the knowledge points to mastering them thoroughly, especially when encountering difficult problems, many candidates say that if they do not understand the knowledge content in the "Accounting" subject, they will not be able to master it even if they read the book ten times.

The thickness of the textbooks of the CPA exam subjects should not be underestimated, and all the test points on the textbooks in the computer-based test mode may appear, and candidates must not only master the knowledge points but also know how to use them, and how to answer various types of questions. Due to the long preparation period for the exam, it usually takes 2-3 years for even the most capable candidates to complete all the exams. There are many candidates who give up without making it to the end of the exam.

Those who can successfully pass the examination are often persevered to the end. If there is someone to supervise the learning process, many candidates can actually pass the exam smoothly.

In 2018, the average pass rate of the 6 subjects in the CPA professional stage examination was as follows.

In 2018, the average pass rate of the six subjects in the CPA professional stage examination increased compared with 2017. From 2013 to 2018, the number of subjects and qualified subjects in the professional stage examination increased year by year; With the exception of 2014, the average pass rate of the six subjects remained at the level of 20%-30% and continued to increase slightly. In the past five years, the number of qualified students in a single subject and the number of qualified students in the professional stage has also maintained an upward trend.

There are six courses required for the professional stage of the CPA exam: Accounting, Auditing, Tax Law, Economic Law, Financial Cost Management, and Corporate Strategy and Risk Management. After passing the professional stage exam, you can pay the comprehensive stage subjects per unit:

Comprehensive Vocational Ability Test (Paper 1) and Comprehensive Vocational Ability Test (Paper 2).

Candidates who take the exam in the first year are recommended to register for the three courses of "Accounting", "Economic Law" and "Financial Management" together, firstly, because these three courses want to be more professional, and they have been exposed to intermediate accountants before; The second reason is that these three courses are related to each other, and enrolling together can increase the pass rate.

The pass rate of the CPA exam is relatively low compared to the first major

Because the accounting profession itself is a highly specialized discipline, many people are unable to complete the rest of their careers across majors.

First, the five-year effective examination system is easy to confuse people, and it is easy to be very lax in the first two or three years, and overly nervous in the last two or three years, and the existence of the five examinations and the A certificate of all subjects will also make people more or less confused or go in the wrong direction.

Second, it has a high density of exam processes. If you take five subjects, you will unfortunately be taking all of them for two and a half days in mid-September.

For example, if you don't think the single subject of accounting, the exam will last three and a half hours, but you will be quite nervous because the amount of questions it is not something that an ordinary candidate can solve in this time, although the invigilation is looser than many of the exams you take.