What is the content of the CPA Professional Ability Comprehensive Test?

The comprehensive stage of CPA mainly tests whether candidates have the ability to apply professional knowledge in the CPA practice environment, maintain professional values, professional attitudes and professional ethics, and effectively solve practical problems.

Note: The comprehensive stage refers to the second stage of obtaining the CPA qualification.

The second stage is the comprehensive stage, where one subject of the comprehensive vocational ability test is set up, and only after passing all the subjects of the professional stage examination can you take the comprehensive stage examination. The second stage is the comprehensive stage, with the establishment of comprehensive 1 department.

Exam Requirements: Candidates can only take the exam in the second stage after passing all the exam subjects in the first stage. The two stages of the examination are held once a year each.

The second stage of the examination focuses on the competency of the candidates, mainly to test whether the candidates have the ability to apply professional knowledge in the CPA practice environment, maintain professional values, professional attitude and professional ethics, and effectively solve practical problems.

For example, on the basis of mastering the knowledge and skills of the professional stage, through the accumulation of necessary experience, candidates can comprehensively use the knowledge and related skills of various disciplines to screen, screen and judge the practical cases in the professional environment, identify the nature and impact of business problems, use the information they have mastered to conduct in-depth analysis, put forward effective suggestions or solutions, and clearly express and elaborate.

Extended Materials. Candidates in the comprehensive stage of CPA are divided into two sessions: "Comprehensive Vocational Aptitude Test (Paper 1)" and "Comprehensive Vocational Aptitude Test (Paper 2)", which are examined in the morning and afternoon of the same day.

Paper 1 focuses more on the auditor's perspective, mainly assessing the assurance business, management assessment and changes in financial data, potential risk factors of the enterprise, risk response measures, professional judgment, etc.

The second paper focuses more on the perspective of the chief financial officer, mainly assesses management consulting and strategic analysis, and analyzes the internal and external environment faced by the enterprise, the strategy and organizational structure adopted by the enterprise, the internal control system, the capital demand and value appreciation, the profit distribution policy, and the interests of shareholders from the macro to the micro.

Note: The comprehensive stage refers to the second stage of obtaining the CPA qualification. The second stage is the comprehensive stage, which sets up 1 subject of the vocational ability comprehensive test, and only after passing all the subjects of the professional stage examination can you take the comprehensive stage examination.

CPA full name is "Certified Practising Accountant", certified public accountant, refers to the certified public accountant qualification examination and obtained the certified public accountant certificate in the accounting firm practice personnel, certified public accountants in China only have the right to sign the practitioner, in the listed company issued by the annual audit report, must have two CPA holders to sign the signature, that is, the audit report review is tantamount to obtain the right to sign.

The main tasks undertaken by certified public accountants are: reviewing the accounting statements of enterprises and issuing audit reports; Verify the capital of the enterprise and issue a capital verification report; Handle the audit business in the merger, division and liquidation of enterprises, and issue relevant reports; Other auditing services stipulated by laws and administrative regulations.

The subjects of the CPA professional examination are "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", "Strategy and Risk Management", and the comprehensive stage is: Comprehensive Test of Occupational Competence.

CPA registration conditions:

Chinese citizens who meet the following conditions at the same time can apply to take the professional stage examination of the National Unified Examination for Certified Public Accountants:

Professional stage registration conditions:

1.Have full capacity for civil conduct; Hungry Zheng stool.

2.Have a college degree or above, or have an intermediate or above technical title in accounting or related majors.

Comprehensive stage registration conditions:

Chinese citizens who meet the following conditions at the same time can apply to take the comprehensive stage of the National Unified Examination for Certified Public Accountants:

1.Have full capacity for civil conduct;

2.He has obtained the professional stage examination certificate of the national unified examination for certified public accountants.

The CPA comprehensive stage exam can only be taken after all the senior students have passed the preliminary professional stage.

The National Unified Examination for Certified Public Accountants is a professional qualification examination for professional and technical personnel established by the Ministry of Finance of the People's Republic of China in accordance with the Law of the People's Republic of China on Certified Public Accountants and the Measures for the National Unified Examination of Certified Public Accountants. To hold the position of certified public accountant and auditor, you must pass the national unified examination for certified public accountants.

Those who have passed the national unified examination for certified public accountants shall be uniformly issued a certified public accountant certificate by the Ministry of Finance of the People's Republic of China and may engage in related work. The CPA exam is divided into a professional stage exam and a comprehensive stage exam. 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 syllabus of the imperial examination.

The comprehensive stage examination is an important part of the CPA examination, which mainly examines the candidates' comprehensive quality, accounting level, professional judgment ability, etc. The comprehensive stage examination is divided into Paper 1 and Paper 2, and each paper examines different subjects, namely Auditing, Accounting and Tax Law, and Financial Management, Strategy and Economic Law. The mark for each paper is 50 marks, out of a total of 100 marks.

The question type of the comprehensive stage is only case analysis questions, and each paper has 6 questions, and each question has about 10 questions. The content of the exam involves a wealth of knowledge points and practical applications, and requires candidates to comprehensively apply the knowledge of multiple subjects to solve problems.

When preparing for the comprehensive stage exam, candidates need to be familiar with the question types and exam rules, master the problem-solving skills and strategies, and conduct mock practice and review. In addition, candidates also need to pay attention to the integration of knowledge and improve their ability to comprehensively apply professional knowledge. You can take part in training classes or do mock exams to improve your preparation for the exam.

At the same time, candidates also need to have a clear understanding of the key points of each subject. For example, the audit module mainly examines the knowledge of auditing standards, risk assessment and internal control. The accounting course mainly examines the knowledge of financial statement analysis, accounting policy changes, etc.; The tax law course mainly examines the knowledge of the application and calculation of tax laws and regulations; The financial management course mainly examines the knowledge of financial analysis and enterprise valuation; The strategy module examines the knowledge of strategy formulation, implementation and monitoring. The course of economic law mainly examines the application and interpretation of economic laws and regulations.

In short, the comprehensive stage exam is one of the most critical aspects of the CPA exam, which requires candidates to fully grasp the knowledge of multiple subjects and have the ability to comprehensively apply professional knowledge. Candidates need to pay attention to the mastery of knowledge points, simulation exercises and integration in the preparation process in order to successfully pass the comprehensive stage exam.

Candidates are required to master the knowledge of various disciplines, basic vocational skills and professional ethics in the professional stage, and comprehensively use relevant professional discipline knowledge and vocational skills in a complex professional environment.

Adhere to the correct professional values, comply with the requirements of professional ethics, maintain a correct professional attitude, analyze, judge, synthesize and evaluate practical issues, and clearly and effectively express opinions or propose solutions in writing.

It is divided into paper 1 and paper 2, and the question type of the exam is a comprehensive case analysis. Paper 1 focuses on assurance and covers professional areas such as accounting, auditing and tax law.

4.Paper 2 focuses on management consulting and business analysis, and covers the specialist areas of financial cost management, corporate strategy and risk management, and economic law.

5.The subject of the "Comprehensive Vocational Ability Test" is divided into paper 1 and paper 2, the question type of the exam is comprehensive case analysis, paper 1 focuses on assurance business, and paper 2 focuses on management consulting and business analysis.

Passing the CPA exam does not mean that you will be able to get the CPA certificate after passing the six exams and the professional comprehensive ability test.

According to the "Guidelines for the Administration of the National Unified Examination for Certified Public Accountants", the examination committee of the Ministry of Finance will issue a certificate of passing the comprehensive examination of professional ability in the comprehensive stage for candidates who have passed the national unified examination for certified public accountants. That is to say, after passing the six exams and the comprehensive stage exam, you can only get the CPA general certificate, which does not mean that you can get the CPA certificate.

Only those who have been engaged in auditing business in China for more than 2 years after passing the examination are eligible to apply for practicing membership and obtain a certified public accountant certificate.