What are the 6 1 exams for CPAs 1 subject ?

First, the CPA exam is divided into two stages. The first stage, i.e., the professional stage, mainly tests whether the candidate has the professional knowledge required for the practice of CPA, whether he has mastered the basic skills and professional ethics requirements. The second stage, i.e., the comprehensive stage, mainly tests whether candidates have the ability to apply professional knowledge in the practice environment of CPAs, maintain professional values, professional attitudes and professional ethics, and effectively solve practical problems.

Candidates can only sit for the second stage of the exam after passing all the exam subjects of the first stage. The two stages of the examination are held once a year each.

Second, adjust the test subjects. On the basis of the five subjects of the current examination system, they will be separated, supplemented and integrated. In the first stage, there are six sections: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, and tax law. In the second stage, there will be 1 comprehensive subject.

There are no English supplementary questions for each course in Stage 1 and Stage 2.

Third, adjust the validity period of the results. The passing results of individual subjects in the first stage are valid for 5 years. Candidates who have passed 6 subjects in the first stage within 5 consecutive years will be issued with a professional stage certificate.

The subjects of the second stage examination should be completed within 5 years after obtaining the professional stage certificate. Candidates who have passed the second stage of the examination will be issued with a certificate of passing the whole subject.

Auditing, Accounting, Tax Law, Economic Law, Financial Cost Management, Corporate Strategy and Risk Management.

After the reform of certified public accountants in 2009, the number of exams increased from five to seven, and the subjects of the exams include:

Accounting (no additional questions in English).

Auditing (no additional questions in English).

Financial Cost Management (no additional questions in English).

Tax. Economic.

Corporate Strategy & Risk Management (new).

Comprehensive testing (new).

English Test (new).

The first six are professional stage exams; The 7th course is a comprehensive examination; The English test is optional. This is called "6+1". Summary of 2009 registration notices.

In the first level, there are 6 subjects in the professional stage examination, that is, 1 subject is added on the basis of the 5 subjects in the continuation of the current examination. The 6 subjects are Accounting, Auditing, Financial Cost Management, Economic Law, Tax Law, Corporate Strategy and Risk Management (new subjects); In the relevant subjects, the test candidates should have the knowledge of the organization, planning, management and operation environment of enterprises, ** and non-profit organizations, the application and evaluation of information technology, professional ethics and other basic knowledge. Compared with the current five subject exams, the professional stage exams focus on testing basic theories and basic application skills, with a slight reduction in difficulty and a slight expansion of content.

The newly added "Corporate Strategy and Risk Management" course mainly assesses the organizational and enterprise-related knowledge required by the "Chinese Certified Public Accountants Competency Guide".

The second level, the comprehensive stage of the examination consists of 1 subject, the examination subject is a comprehensive test, mainly according to the requirements of the "Chinese Certified Public Accountants Competency Guide", to test whether candidates have the ability to reasonably and effectively use professional knowledge and legal knowledge in the professional environment of certified public accountants, and to test candidates "maintain professional values, ethics and attitudes" and other comprehensive abilities, including intellectual skills, technical and application skills, personal skills, interpersonal and communication skills, organizational and business management skills, etc.

The results of a single subject in the professional stage are valid for 5 years, and candidates will obtain a long-term valid "Certificate of Qualification in the Professional Stage of the CPA Examination" after passing all the subject examinations in the professional stage.

After passing the comprehensive stage subject examination, the candidate will obtain the "Certified Public Accountant Examination Certificate". Candidates who have obtained the general qualification certificate shall be valid for a long time if they apply to become a member of the Nuclear Filial Piety Association within 5 years and meet the requirements of continuing education. Otherwise, it is valid for 5 years.

The characteristics of the six subjects of the CPA exam are as follows: source chain

Accounting: This subject is the foundation of the 6 subjects, and it can be said that it is the most relevant subject with other subjects, so it is important to focus on studying when reviewing.

Auditing: The most logical subject needs to cultivate a holistic view. At first, you will feel like reading a book from heaven, but as long as you understand it, it will be a little easier to learn. This subject focuses on testing candidates' logic and certain memorization skills.

Financial Management: The most computational exam requires familiarity with various formulas and will be able to apply them in the questions, so a certain level of proficiency in doing questions is required.

Strategy: First of all, you need to establish the framework first, and then memorize the main points. This subject is logically similar to auditing; In terms of memorization, it is similar to economic law, and of course, there is also a part of financial management, which is relatively a relatively comprehensive subject.

Tax law: This is a subject with a large amount of calculation, and there are more tax incentives to be used, which requires greater proficiency in doing questions.

Economic Law: The amount of calculation is minimal, but it requires a lot of memorization, so for in-service candidates who do not have time to memorize, it is best to choose surprise memorization, focusing on memorizing the main points of knowledge.

Benefits of understanding the characteristics of each CPA subject:

Take "Accounting" as an example, CPA accounting is a highly professional and difficult subject, and it does not start from the basic part of accounting. Therefore, many candidates who have zero foundation or poor foundation still recommend that you first take a look at the content of accounting basics, which has a detailed introduction to some basic knowledge points.

Once you have mastered the basic content, you will be able to listen more coherently and smoothly to the accounting of the note. It's like reading an English book, if you don't know the words, let alone understand the content of the book.

Accounting is a bit boring and difficult, but it is the foundation of all subjects, and learning accounting well can make the learning of other subjects twice the result with half the effort, so we must calm down, study carefully, and steadily establish the foundation of the note.

In the 2015 CPA exam, you can apply for six subjects at once, but the possibility of passing six subjects at one time is very small, and it is not recommended to apply for six subjects at one time.

Certified public accountant refers to the person who has obtained the certified public accountant certificate and practices in an accounting firm, the full name of the English is Certified Public Accountant, referred to as CPA, which refers to the professionals engaged in independent auditing in the society, in some other countries such as international accountants, referred to as AIA, such as the United Kingdom, Australia, and Canada. Internationally, accountants generally refer to certified public accountants, not accountants with intermediate professional titles in China. The CPA exam subjects are "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", and "Strategy and Risk Management".

By the end of 2010, a total of 10,000 people had obtained the general cavity certificate.

Hello, Lingxue.com answers.

1. Accounting and auditing.

The most important foundation of a practicing certified public accountant in the practice process is the knowledge of accounting and auditing, the duty of the accountant is to make accounts, the duty of the audit is to audit the accounts, but it is not limited to auditing, the work of the accountant is to design the financial statements, and the audit is to audit the financial statements.

2. Tax law and accounting.

In accounting, income tax is a very important chapter, in which the knowledge of tax adjustment will have a deeper understanding after learning the "enterprise income tax" of the tax law, that is to say, the income tax and enterprise income tax in the tax law and accounting can be linked to review and increase understanding, so the repeated knowledge in these two subjects needs to be paid attention to. Of course, accounting will also involve knowledge of VAT, consumption tax and business tax.

3. Accounting and financial management.

The relationship between these two subjects is mainly reflected in the "financial statements", which can be divided into management financial statements and traditional financial statements, of which management financial statements are more important. The difference between the two is reflected in the fact that "accounting is handled because of the principle of power and responsibility, and financial management is based on the principle of recovery and realization system", for a more detailed connection between these two subjects, you can listen to the courseware of the CPA training class teacher of Gordon Online School, which is very helpful.

4. Financial management and strategy.

Under the old system, financial management and strategy were originally a single course, but under the new system, they were listed separately to reflect the importance of risks, and gradually enriched into a single course. There are calculations in financial management, such as enterprise valuation, but very simply, long-term planning in financial management starts with strategic planning. The study of financial management and strategy go hand in hand.

5. Audit and strategy.

At present, the audit implements a risk-oriented audit, and the risk assessment and response are all reflected in the audit textbook; There is also a chapter on risk and risk management in the strategy. Risk-based audit is developed based on system-based audit, which is an audit method based on internal control, although it is now a risk-oriented audit, but internal control is still important; The strategy devotes a chapter to internal controls within the framework of risk management.

6. Tax law and economic law.

Although economic law is relatively independent among the six disciplines, it belongs to the same category of "economic law" as tax law. The basics of economic law in primary accounting practice and the intermediate economic law in intermediate accounting practice both include tax law and economic law.