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In fact, most candidates are 1 year or older.
DU takes the exam within 1 year, and there is no shortage of students who have taken the DAO exam in three or four months, so it is very important to plan for the exam answers!
Before preparing for the exam, first make a long-term study plan for yourself, and then set short-term study goals, and implement them to study effectively every day.
According to the official statistics of AICPA based on the learning situation of candidates, the recommended study time is 550 hours.
Each candidate's learning foundation is different, and their study time is also different, for a candidate with a bachelor's degree background, English level 4 or above in accounting work USCPA preparation:
FAR: is the most contentious subject of the four and takes 180 hours.
AUD: There are a lot of U.S. GAAPs involved, and it takes 150 hours.
BEC: The content is relatively simple and easy to understand, and it takes 100 hours.
reg: It takes 120 hours when it comes to U.S. regulations.
If you plan to take the exam in four months, you can allocate the study time of each subject, allocate more time for difficult subjects, and relatively less for simple subjects, implement them every day and implement them effectively! Don't delay to avoid delaying your study plans!
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The advantage of the U.S. CPA exam is that it focuses on conceptual understanding rather than memorizing textbook content. So it's a great boon for lazy students like me who don't know how to endorse! In addition, because it emphasizes conceptual understanding, there is no complicated calculation process, such as the interest compensation of corporate bonds, and other complex questions.
Therefore, it took less than a month to prepare for the course after the course, and I was ready for the four exams. The preparation method for each subject is actually very similar, and I will introduce them to you one by one.
Accounting, for the accounting undergraduate I am the most familiar subject, *10 more to pay special attention to the part of accounting, in the past in college because I did not take the relevant courses, so it is more difficult to prepare, but the course on this paragraph of the explanation is very clear, the focus of the exam is only limited to the concept, so the end of the accounting is also very easy.
Auditing, since I have been working in the Big Four accounting firms for five years, mainly responsible for the audit of financial statements of listed companies, I have a certain degree of understanding of the basic concepts of auditing, the audit procedures and the types of reports issued by accountants, so I do not need to spend too much extra time to grasp the key points during the class and practice homework according to the progress of the weekly course.
Regulations, because the U.S. tax law is very different from the domestic one, so the preparation of this section took me nearly half of the time. I listened carefully to the content of the course in class, asked the teacher for advice and discussion at any time if I had any questions, and studied the key points drawn in class after returning home from class, and took notes when necessary. In addition, the law section also includes the first transaction law and the company law part, this part is relatively simple, the law and law in the United States and the law in China are similar, and the contract law and the bill law are also similar, so it is relatively easy to prepare.
The corporate environment encompasses financial statement analysis, basic economics, accounting information systems, and cost management accounting. Although the scope seems to be vast, in fact, due to the wide range, the difficulty of the exam is relatively simple. Especially for undergraduate students in business school, as long as they focus on the key preparation in the textbook, write their homework on time, and do at least one or two exercises before the exam, they will be able to pass easily.
In addition, to pass the American accountant exam, the difficulty is not in the professional content, most of the reasons for not passing are mainly due to improper time mastery, that is, you need to strengthen your English reading ability and reading speed, often students can not answer the exam is not not, but can not understand the question, this I recommend that in addition to textbooks, do not need to buy other Chinese textbooks, try to think and read in English. I remember when I was taking the exam, I had time to check all the multiple-choice questions at once to reduce the possibility of losing marks if I was careless.
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The exact preparation time is up to you.
There are four exams for the American Certified Public Accountant (USCPA), each of which lasts 4 hours:
Financial Accounting and Accounting Report FAR: 50% of the multiple-choice question group + 50% of the mock case question group include: **Accounting, accounting for non-profit organizations, U.S. GAAP accounting, and differences between European and American accounting standards.
Audit AUD: 50% of the multiple-choice question group + 50% of the mock case question group include: audit object and audit environment, audit process and audit data, audit report, audit responsibility.
Business Environment and Theory BEC: 50% for multiple-choice questions + 35% for mock case questions + 15% for writing questions
The content involved includes: financial management, corporate governance, economics, information systems, strategic management laws and regulations reg: 50% of the multiple-choice question group + 50% of the mock case question group The content of the question group includes: U.S. business law, corporate income tax, personal income tax, and other taxes.
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You need to prepare every day.
Most of the students are office workers, so the time is quite limited, and the nature of the accountant exam is biased towards the exam that requires a lot of memorization, even if the USCPA exam attaches importance to concepts, but still need to be very familiar with the questions and question types to be able to do the right questions in a limited time, rather than spending a lot of time on holidays to study for 2-3 hours a day. For candidates, as long as they can complete the prescribed amount of training and find the feeling of doing the questions according to the teacher's course explanation, it is not a big problem to pass the exam.
Do more questions. The AICPA exam can clarify the concept and apply the concept by doing more questions, but remember not to blindly do the questions, whether it is right or wrong, ask yourself which concept to apply and review the solution to the exercises, in order to achieve the effect. Combined with the practice question bank and tutorial courseware provided, you can train your ability and feeling to do questions. When doing questions, you should reflect in time, and when you encounter knowledge points that you don't understand, you should immediately read the textbook to consolidate, and combine doing questions with reading books.
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For Chinese candidates, candidates must plan well because they face many exam restrictions, including the six-month limit of the NTS (Notice of Admission) and have to complete all the exams within 18 months. It generally takes 2-3 months for Chinese candidates to apply for the exam, plus the time to book a seat, it is recommended that candidates start preparing 3 to 4 months in advance.
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AICPA exam time is divided into four test windows in four quarters of the year, the first two months of each quarter and the last month of each quarter) for the first 10 days (excluding U.S. holidays and weeks).
6. Sundays).
Vacation time to avoid for the 2019 AICPA exam (U.S. holidays):
January 1, 2019: New Year's Day (New Year's Day) (one day off) January 21, 2019: Martin Luther King Jr. Day (one day off) Monday of the third week of February 2019 (February 18):
**Monday of the last week of May (May 27): Memorial Day (one day off) July 4: Independence Day (one day off).
Monday of the first week of September (September 2): Labor Day (one day off) Monday of the second week of October (October 14): Columbus Day (one day off) November 11: Veterans Day (one day off).
Last Thursday of November (November 28): Thanksgiving Day (one day off) December 25: Christmas Day, the biggest holiday in the United States.
Be careful to avoid the above holidays when making exam appointments.
Candidates are not allowed to retake the same subject at the same examination window and have to wait until the next examination window. Therefore, each person can take the same subject four times a year.
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Exams can be taken during the first 10 days of the month; You can take the test at all other times (except for U.S. holidays, including weekends).
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USCPA exams are divided into four test windows for the first 10 days (excluding U.S. holidays and weeks) in the first two months of each quarter and the last month of each quarter.
6. Sundays).
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USCPA Exam.
It is a full-fledged English test, and there is no hard requirement for several levels of English, but basic English proficiency is required, see zhi
The people who understand the textbooks, the DAO who reads the questions, and the implementation of the USCPA exam is actually a policy of wide entry and strict exit.
Most candidates for the USCPA exam basically take the exam in 1 year, and the fastest can take it in 3 or 4 months, and the slowest is 1 and a half years.
At present, most of the people who study USCPA are working people, but the ideal state is to take the test before graduating from college, and there are some states that allow candidates to take the test before graduating from college, but they must meet the requirements of their state within the specified time.
For office workers who go to work to take the USCPA exam, the study time is limited, but you can specify a long-term plan for yourself, short-term goals, implement them every day, and implement them effectively, if you plan to take the exam in 1 year, then you can study for 9 months, and set aside 3 months for emergencies, for example, because you can't find time to study during the busy audit season, then the learning progress is slower than the expected 9 months, and some of the time taken out of the 3 months to catch up with the progress and review the major difficulties. It's much better than when I got to the exam, and I didn't study well and didn't study well. However, it is still recommended to try to follow the plan every day, otherwise it will only delay your learning progress if you delay it again and again, and it will be easy to forget the old knowledge points when learning new knowledge points for a long time!
Finally, I hope you can all get a good score!
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About the AICPA exam.
Difficulty, this question is actually difficult to answer, it should be said that the difficulty of this DAO test varies from person to person. The AICPA exam requires a comprehensive and systematic understanding of accounting, tax law, business law, economics and finance before the exam. Therefore, if the candidate is an accounting major or a business major, then it is not difficult to prepare for the exam.
There are clear requirements for the registration conditions of the AICPA exam, and accounting credits are required, so the candidates who can register for the exam basically have a certain accounting foundation and a certain understanding of the corresponding exam content, so the pass rate of the AICPA exam is relatively high.
For domestic candidates, AICPA needs to take the test in the United States, and the test is in English, which may be a little difficult for candidates who do not have a good foundation in English to prepare for the exam, but fortunately, the AICPA test is basically multiple-choice questions, and will not delve into English law, so you can read the meaning of the question and know the relevant professional terms.
With the internationalization of accounting and the popularization of international accounting standards, both major domestic enterprises listed overseas, as well as professional companies or accounting firms in Europe and the United States stationed in China, are more inclined to recruit candidates with AICPA (AICPA qualifications) to engage in financial management.
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Why is it difficult?
One. AICPA is an all-English test, and there is a writing question for BEC subjects, compared to candidates in the United States, the English test is bound to be a threshold for Chinese candidates, so you must have a good foundation in English before learning AICPA.
Two. Due to the difference in the economic environment between China and the United States, the accounting standards and tax laws between China and the United States are also different, so in order to prepare for the AICPA exam, Chinese domestic candidates must jump out of China's accounting standards and tax law environment, understand the AICPA learning content with US accounting standards and laws, and master them flexibly.
Actually, the AICPA exam is also simple, because:
One. In terms of application conditions, AICPA has no professional restrictions, so non-accounting major candidates can also apply for the examination, generally states require 120 total credits, 24 accounting credits, 24 business credits, individual states have designated state credit requirements, and the credits are not enough to meet the application in the form of repair, because the application conditions and evaluation agencies in each state are different, candidates can choose the state flexibly based on their own circumstances.
Two. The AICPA exam has comprehensive knowledge, but it will not test very biased content, so what if candidates do not have to worry about encountering biased questions when preparing for the exam? Just focus on the knowledge points of each AICPA subject, so as to comprehensively review and apply what you have learned.
AICPA Pass Rate:
AICPA official website.
Compared with other exams, the AICPA exam pass rate is still relatively high. Students who have seen the pass rate of AICPA exams over the years should know that the overall pass rate level in 2019 is not much different from previous years, and the annual AICPA pass rate for each subject remains at about 50%.
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