Ranking of the most difficult CPA exam subjects to pass

By comparing the average pass rate of CPA subjects in the past 7 years, we found that:

The most difficult CPA exams to pass are, in order:

Auditing, accounting, financial management, strategic economic law, tax law.

Auditing has become the subject with the lowest average pass rate in the past years, and many candidates often fall on it due to their lack of actual understanding of auditing!

CPA Exam Subject Difficulty Ranking:

1. If you are a candidate majoring in finance and accounting, accounting, financial cost management, and tax law may be more proficient subjects, but economic law, corporate strategy and risk management may be relatively difficult.

Second, if you are a law candidate, the subjects you are good at may be economic law and tax law, but accounting, auditing, and financial cost management may be more challenging.

3. If you are a candidate with work experience in a firm, you may feel that the audit is not as difficult as others say.

Fourth, if you are a candidate majoring in economics, you may have a greater grasp of the company's strategy and risk management and financial cost management.

Fifth, if you are a zero-based candidate who is not a major in finance and accounting, or a non-economic major, then accounting, auditing, and financial cost management will be a great challenge, and economic law, tax law, corporate strategy and risk management may not be easy.

In general, different types of candidates consider the more difficult subjects to be different, and should be analyzed in combination with their own professional and knowledge background. It is generally believed that accounting, auditing, and financial cost management subjects are more difficult.

Auditing; Accounting; Tax; financial cost management; Economic; Corporate Strategy & Risk Management.

The CPA is particularly difficult, equivalent to the difficulty of the bar exam.

CPA has three points of difficulty in terms of the exam itself:

1. There are many subjects, and the content of the textbooks is very even;

2. The examination cycle is long, unless you prepare for the exam full-time, you have to study for at least three years;

3. Books are difficult to bite, it is very difficult to understand, and each knowledge point needs to be deeply cultivated;

CPAs generally need to review about 300 hours of each subject, you can review after signing up in April, and end before the exam in October, the pass rate of each subject in the professional stage of CPA is about 27%, if you want to pass the exam successfully, it is recommended that the review time of each subject: 400 hours for accounting, 350 hours for auditing, 320 hours for financial management, 300 hours for tax law, 220 hours for economic law, and 200 hours for strategy.

CPA Exam Preparation Tips:

1. Make reasonable use of the morning and evening time when memory peaks

As the so-called plan of the day lies in the morning, I believe that all candidates should have used the morning memory knowledge points to the time, relative to the evening is also the peak time of memory, because the morning is clear and there is no other thing to disturb at night, so it is recommended to arrange those things that need to be memorized in the morning or evening, fully improve the memory efficiency, and reduce the number of repeated memories in the future.

2. Mood is also an important condition for determining learning efficiency

It takes a long time to prepare for the CPA exam, so everyone will have any kind of emotions in this preparation, and we must learn to arrange different learning content for different moods. When you are in a good mood, your motivation to study is naturally very high, and it is more suitable to study those problems that you don't usually like or are more difficult;

When your attention is not high, you can listen to CPA tutoring courses and learn from the teacher to gradually increase your interest in learning. When you are anxious, nervous or bored with learning, no matter what you do, you will feel extremely difficult, not to mention wasting a lot of brain cells to study, at this time, you should boldly relax yourself, don't think about learning for the time being, and adjust to study is the right choice.

3. Appropriate exercise can improve learning efficiency

Learning is a very physically demanding thing, keep studying for a long time, it is inevitable that you will feel sore shoulders, and the learning efficiency will naturally decrease.

Certified Public Accountant (CPA) exam: BAI exam, DU Economic Law and Taxation.

The law is relatively tolerant and easy to pass. Accounting and auditing are the most difficult, financial cost management is the most difficult, followed by economic law and tax law. You can choose to take accounting and tax law together, or accounting and financial cost management together, or if you have enough time, you can also take accounting, auditing and tax law together.

Examination subjects: The examination is divided into professional stage examination and comprehensive stage examination. Candidates can only sit for the comprehensive stage exam after passing all the subjects of the professional stage examination.

Professional examination subjects: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, tax law 6 subjects;

Comprehensive Stage Examination Subjects: Vocational Ability Comprehensive Test (Test Paper.

1. Paper 2);

Examination scope: Determined by the Examination Committee of the Ministry of Finance in the examination syllabus released.

Relatively speaking, from the perspective of the difficulty of knowledge points, accounting, auditing and financial management are relatively difficult to test, while tax law, economic law and strategy are relatively simple. When applying for the exam, you can match the difficulty of the subjects, such as taking the accounting and auditing exams at the same time, and then taking a relatively simple tax law; Or it is more reasonable to apply for a more difficult accounting course and two simpler tax and economic laws. Of course, if you want to challenge the club, you can also apply for accounting, auditing and financial management at the same time.

Due to the different levels of difficulty and knowledge structure of each subject, they are ranked from difficult to easy: Accounting, Auditing, Financial Management, Tax Law, Strategy, and Economic Law.

**2018 Difficulty of each subject.

In 2018, the overall difficulty of the CPA has increased, and the subjects** are as follows:

Accounting: Back to the position of difficulty.

Audit: Expect the difficulty to rise.

Tax law: The "Economic Law of 2017" is about to be transformed

Strategy: It is expected that the difficulty may be reduced.

Financial Management: It is expected that the difficulty may increase.

Economic Law: Slightly less difficult.

The CPA exam is divided into six subjects, because CPA involves more subjects and has a certain degree of difficulty, it can be said that the preparation front for candidates is relatively long, and it is generally recommended that you spend 2 or 3 years to pass the note will be the most appropriate. You can choose to apply for the exam based on the difficulty of the following subjects.

Which subject is the hardest CPA exam? What is the pass rate?

If candidates want to take the certificate of sting, they must pass the professional stage examination and the comprehensive stage examination in turn. Among them, the professional stage examination is the first level for candidates to get the certificate, and it is also the most difficult level, according to the data released by the China Note Association to the public, the pass rate of the comprehensive Huaihe stage examination, but the pass rate of the professional stage examination is, no more than 30%.

Regarding the difficulty of the subjects, they can be divided into two categories.

1. High difficulty: accounting, auditing, financial management.

2. Low difficulty: tax law, economic law, strategy.

In 2021, it will be recommended to apply for 3 subjects a year.

Year 1: Accounting + Tax Law + Financial Management.

1. Accounting is the foundation of the note-taking examination, which is very important for the study of other subjects, and it is also the first and necessary foundation for candidates. Income tax and accounting subjects in the tax law overlap, and the study of matching can effectively promote the study of accounting, and it is also the most popular combination. Accounting and tax law are the foundation of financial management, so the learning progress of financial management should be after these two subjects.

Accounting is the most difficult, and candidates need to set aside a long time to study in order to ensure the mastery and understanding of knowledge points.

2. Tax law: tax law needs to memorize a lot of knowledge points, the content is comprehensive, you should exercise your memory ability when preparing for the tax law, and you should do more questions on weekdays, exercise your speed of doing questions, otherwise you may not be able to complete the questions!

3. Financial management: The amount of calculation in financial management is very large, and the calculation and analysis questions alone occupy the score of 40 points, so candidates must pay attention to the role of calculation questions, and the formulas that are required to be memorized must be memorized, and then the formulas are applied to the questions.

Year 2: Audit + Strategy + Economic Law.

1. Auditing requires the foundation of accounting, and the learning progress is placed after accounting. The content of strategy and financial management are highly overlapping, and having a foundation in financial management is beneficial to the learning of strategy. The difficulty of economic law is relatively low, and there is a lot of content that needs to be memorized.

The logic of auditing is strong, and when preparing for the exam, we should focus on cultivating audit thinking, look at more cases of Huizi, and think and summarize more.

2. Strategy: The textbook of strategy is the thinnest of the six subjects, and it is also the simplest subject of the six subjects, and the biggest feature of this subject is that it can use fragmented time for memorization, such as commuting time, which can greatly use the preparation time.

3. Economic Law: The subject of economic law is relatively simple, and it is recommended that candidates focus on memorizing knowledge points, and do more questions to consolidate knowledge points in the future!

How difficult are the six subjects in the 2021 CPA exam? Increased or decreased? In view of the fact that many candidates are applying for the exam for the first time and have questions about the difficulty of the subjects and the choice of collocation, I will briefly talk about the difficulty ranking of these six subjects.

Accounting is the most basic and core subject of the entire CPA exam, and it is also closely related to several other important subjects. The importance of this subject can reach about 65%. Especially for candidates with a weak accounting foundation, the basic accounting principles and the important content such as loan and debit bookkeeping must be fully understood, and they must not be in a hurry!

Thousands of high-rise buildings rise from the ground, consolidate the foundation of this subject, and follow up to study several other subjects to get twice the result with half the effort.

Auditing is the most widely used skill in the daily practice of certified accountants, which requires practitioners to have strong logical ability and audit thinking. The subject of auditing involves a lot of professional terms, and candidates with relevant work experience will be easier to master, and it may be more difficult for candidates without experience.

The biggest feature of "Financial Management" is that it involves a large number of calculation problems, which are large and complex, and also involve complex formulas, which requires high efficiency in solving problems and familiarity with formulas. When reviewing, don't bite the formula, you can try to review with questions, and learn the skills of using the formula correctly by solving the problem!

The tax law is characterized by the fact that the knowledge points are too trivial and complicated, and it is easy to forget some important tax rate nodes. Pay attention to the tax rate, tax items, preferential objects and other small knowledge points, when doing the question, you should see the key words of the question, and pay attention to the details of the pit!

Economic Law is similar to the Tax Law, both of which are "memorized and multi-scored" subjects, and it may be relatively easy for liberal arts students to learn, but of course, science students should also give full play to their logical advantages and use mind maps, knowledge trees and other memorization methods to assist in memorization. If candidates are in a hurry to prepare for the exam, they can choose to focus on sprinting in the final stage, deliberately strengthen the review in a short period of time, and even form muscle memory. You can also do more comprehensive questions to understand the knowledge points by substituting practical scenarios.

Strategy" Strategy requires candidates to have a big picture and vision, and learn to look at problems from a macro perspective. When reviewing and preparing for the exam, build a more knowledge framework and focus on case analysis.

Suggestion: Really understand the knowledge points, master the common models, and practice more classic cases. Sign up for Lingdou with financial management subjects, and the learning effect will be better!

In 2021, there will be great changes in the teaching materials, especially the implementation of the Civil Code, and many subject test centers have also undergone major changes, among which the subject of the Tax Law has changed by as much as 45%!Overall, everyone's accounting foundation is different, and the difficulty when learning different subjects is definitely different, so this sorting is just for reference!

However, no matter how the textbook changes, there is only one thing that will not change, and that is the basics. Building a solid foundation is the best way to prepare for any exam.

According to the data analysis of each year, the difficulty of the six subjects of the CPA professional stage examination is roughly as follows: auditing, accounting, financial management, tax law, economic law, corporate strategy and risk management.

1. Apply for one subject: accounting.

Accounting is a difficult subject, because the study of other subjects requires a certain accounting foundation, so learning accounting well will be of great help to you in the future exams.

2.Apply for two subjects:

1) Accounting + Tax Law Financial Management.

The study of income tax in tax law contributes to the study of accounting, while the study of accounting subjects is important for the study of financial management.

2) Accounting + Auditing.

These two are the two mountains of CPA exams, and if you have super perseverance and you are also working in an accounting firm, you can consider taking these two courses together.

3) Accounting + Economic Law, Corporate Strategy and Risk Management.

Economic law is relatively independent of these six subjects, and the company's strategy and risk management are all memorized subjects, with low difficulty, while accounting is a subject with more calculations. If you want to take two subjects at a time and feel that you don't have enough time, you can consider this combination.

3.Exam for three subjects:

1) Accounting + Tax Law + Economic Law Corporate Strategy and Risk Management.

Since there is not a lot of time, and economic law and corporate strategy and risk management are relatively easy to overcome, the combination of these three subjects is more suitable for candidates who are just starting to prepare for the exam.

2) Accounting + Tax Law + Financial Management.

Financial management is a subject that needs to pay attention to the internal practice of the knowledge system, so financial management is not suitable for separate preparation, and the study of accounting and tax law can greatly promote the learning of financial management, so these three courses are also a match made in heaven, but these three courses have a high difficulty coefficient and require greater time and energy to learn.

4.Apply for four subjects: Accounting + Tax Law + Financial Management + Corporate Strategy and Risk Management.

Financial Management and Corporate Strategy and Risk Management are both management subjects, and they complement each other.

5.Apply for five subjects: Accounting + Tax Law + Financial Management + Corporate Strategy and Risk Management + Economic Law.