How difficult is the CPA exam?

Hello classmates, I'm glad to answer for you!

Gordon tribe. Accounting is the foundation, auditing is the key, financial management is the difficulty, tax law is the prerequisite, economic law is more transcendent, and risk management is best before auditing.

Accounting is difficult. A certain basic knowledge of accounting is required, so those who do not have a foundation should take a look at the guide to the application of business accounting and new standards to prepare the necessary knowledge base; In addition, it should be noted that before learning accounting, we should carefully look at the provisions of enterprise income tax in the tax law, because the tax-related treatment in accounting, especially the deferred income tax treatment, is a difficult point and the key, and the key to learning temporary differences is to start from the essence and difference of accounting and tax law.

Tax law is significant. Although the treatment principles of the tax law are much different from those of accounting, they have always maintained their own treatment principles, and the actual occurrence principle directly leads to the difference with accounting, which leads to the occurrence of deferred income tax. A good grasp of deferred income tax can connect about half of the knowledge points of accounting, and the importance should not be underestimated.

Audits play a decisive role. After winning accounting and auditing, the examination will not be too difficult, and auditing is a relatively difficult subject that requires a certain accounting foundation. The audit work is carried out on the basis of accounting work, so the accounting foundation must be there.

Auditing can be prepared to pass in two years, so when accounting and auditing apply for the exam together, the focus is on accounting, and auditing is just to be familiar, don't expect to pass in one year.

Financial management, economic law and risk management: it's simple. With the previous exam experience, you already have considerable strength, and the remaining subjects are basically no problem, and financial management is slightly difficult.

First of all, with the foundation of accounting and tax law, the content of the chapters of financing, investment, value assessment, cost accounting and other chapters in financial management can be basically completed, and the difficulty is reduced a lot, especially for the understanding of leasing content, and these contents are the comprehensive application of the previous content, and the difficulty is quite high. In addition, risk management and economic law are not very difficult, and although they are not closely related to other subjects, they are not difficult to learn. Moreover, the two subjects of economic law and risk management are suitable for studying three or four months before the exam, and with experience in other subjects, the remaining two subjects are basically not difficult at all.

Comprehensive stage test: The comprehensive stage test is a natural thing, although the comprehensive stage test integrates the content of each subject, but the exam is an exam after all, and the practical aspect will also be pointed, with the knowledge base of the professional stage and appropriate training and learning, everyone can be qualified for the requirements of the comprehensive stage exam. Therefore, the important thing to cope with the comprehensive stage exam is not professional knowledge, but the confidence to cope with the exam!

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It is certainly very difficult to call the first test in China.

The CPA exam is difficult, and the pass rate is around 10% to 20% per year.

China's CPA exam is divided into six subjects: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, and tax law. Students preparing for the exam should not be frightened by this pass rate, which does not mean that the difficulty of CPA in China is much higher than that in the United States, and the attendance rate of CPA exams in China is extremely low, and many candidates automatically give up the opportunity to take the exam.

Due to the low CPA registration fee in China, many students will have the mentality of talking about it after registering, but they do not prepare well for the exam. The AICPA exam is divided into four subjects, which are Auditing, Tax Law, Business Environment and Theory, and Laws and Regulations. The pass rate is still quite high, with the pass rate of all four subjects around 50%.

CPA exam registration conditions

Those who meet the following conditions can register for the National Unified Examination for Certified Public Accountants:

1. Support the Constitution of the People's Republic of China, and enjoy the right to vote and to be elected; Have full capacity for conduct; Have a college degree or above, or have an intermediate or above technical title in accounting or related majors.

2. Persons with one of the following circumstances cannot register for the National Unified Examination for Certified Public Accountants: those who have received criminal punishment and have been less than 5 years from the date of completion of the criminal punishment to the date of application for registration; Due to the revocation of the certified public accountant certificate, less than 5 years have passed from the date of the penalty decision to the date of application for registration.

The above content refers to Encyclopedia-CPA

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.

CPA is a computer-based test, the questions are the same, the national unified examination paper is out in advance, divided into A B paper, you may be A paper during the official exam, or you may be B paper.

Personally, I recommend that if you want to work in a firm, you can consider CICPA+ACA or CICPA+AICPA, and if you work in a foreign company, you can consider CICPA+ACCA.

CPA Exam Note:

First of all, it is necessary to clarify the current learning status, how well the knowledge points are mastered and applied, and whether the forgotten parts are reviewed in time.

After all, this is not a formal exam, and there is no need to worry about not being able to pass the CPA exam because of low scores.

The above content refers to the encyclopedia - Certified Public Accountant.

Whether the CPA exam is difficult or not, I believe that most candidates will: difficult. But when I think about it, high difficulty goes hand in hand with high gold content.

1. When I see books, I don't have confidence!

When we got the textbooks, we saw such thick books, for example, accounting: 723 pages, 1.05 million words; Audit: 582 pages, 920,000 words; Tax law: 582 pages, 920,000 words, etc., don't you feel a little dizzy!

Open the book of the CPA, we see the knowledge points in the book, almost it knows me, I don't know its state. If you don't have a strong determination to prepare for the exam or enough self-confidence, you will want to quit at the beginning.

Often, after deciding to prepare for the CPA exam, many candidates will think about the way to enroll in classes to study. With the help of professional teachers, you can reduce a lot of learning pressure in the process of learning.

2. If you don't understand the knowledge points, you are in a hurry!

For zero-based candidates, self-study to take the CPA exam, and no one communicates and asks for advice when they encounter problems. Buy a course to learn CPA, although there are many cheap courses on the market, but the seller gives a ** teaching, and when I hear the knowledge points that I can't contain, I will be taken by that kind of stroke, which has not helped us better understand and digest at all.

Problems cannot be solved in time, and problems accumulate more and more, which is not conducive to learning in the learning process. If you learn, you won't have the confidence.

3. Learn to be unmotivated, procrastination!

It is often said that the easiest thing is persistence, and the hardest thing is persistence. In the process of preparing for the CPA exam, most candidates are interested, but after the novelty has passed, many candidates will always find various reasons as excuses and do not want to read books and study.

I should have read for an hour, holding my mobile phone, and I was out of control from then on. Time passed, and the book remained on the same page.

4. If you are not ready, it is difficult to pass!

Success often belongs to those who are prepared! Prepare for the exam with an attitude that you don't take it seriously, and ask yourself, how can you pass the exam! Over the years, the pass rate of the CPA exam is 10%-20%, and those who can pass the exam naturally belong to those candidates who have been persevering to the end.

I didn't master the basic knowledge before the exam, and I was not familiar with the computer-based test mode, etc., I was not ready, and many candidates even woke up and gave up the test when they talked about it. Every year, in the CPA examination room, there are many cases where there is no one in the front row and back table.

If you say that the CPA exam is difficult, here, CPA has a word to say for the CPA exam. Although it is difficult, there are also people who successfully pass the exam, and whether they can pass the exam or not is most decisively due to internal factors. In the process of preparing for the exam, choose a reliable training institution like Jincheng CPA, correct your learning mentality, and follow the study plan step by step every day.