Is there a prescriptive order of subjects for the CPA exam?

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

There is no fixed subject arrangement, and candidates can arrange their own subjects.

1.Accounting and auditing (+ tax law): There is nothing wrong with this collocation, some people say that the first test is this, and the test is equal to half of the CPA exam, this statement itself is not wrong, but this collocation is different from person to person, the difficulty of accounting itself is the greatest, and the audit takes longer than accounting, so this collocation is suitable for the foundation is very good, and there is time to compare, the kind that loves to delve into big topics.

If you are preparing now, you can try it, it is recommended that it is best to try out the tutorial class of the online school, there are 10 free lessons, including the second chapter, if you don't understand the second chapter, it is recommended not to prepare.

2.Accounting and tax law (+ economic law + risk management): This collocation takes 3 months less than the first collocation, this kind of report is suitable for junior students, professional courses are about to be completed, and there are no other exams, only certified public accountants, so if you are admitted, it is relatively better to find a job after graduation.

3.Tax Law and Economic Law (+ Risk Management): This is suitable for those who have little experience in the exam and are not strong in inductive ability, so it is suitable to start with this exam.

4.Financial Management Economic Law (+ Risk Management + Tax Law): This collocation is the most time-saving, but especially for probability theory and mathematical statistics, and friends who have studied finance, because the option stock price of financial management is the most difficult chapter, followed by the overall value evaluation of the enterprise, good mathematics, and financial foundation, which will save time and effort.

I'm afraid that math doesn't fit into this one.

Note: This Accounting is associated with every discipline of the CPA, with the greatest connection to the Audit Tax Law. This "Accounting" is not the foundation, let alone the "Accounting Basics", many students who study accounting, take this subject, more than 10 points, more than 20 points are normal, and there will be a lot of big questions.

Therefore, it is best to be a little mentally prepared, this "accounting" needs the foundation of financial management and cost accounting, and the second chapter of financial assets involves the knowledge of annuity (time value of funds).

Economic law, "tax law" need to have the knowledge of "accounting basics", economic law of the company law, ** law, to judge the cash flow, net interest rate issues, there is no accounting basis at all, it will definitely not work. In addition, the bill issue, if it is a non-accounting major, is not easy to understand, and it will definitely take more time. The "Tax Law" requires more knowledge of "Accounting Basics", enterprise income tax, financial statements, various expenses, depreciation of fixed assets, value-added tax, and there is no such basic knowledge, so you don't need to take the test.

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There are no rules, choose by yourself, and combine them freely.

The CPA exam "Accounting" is more difficult, and it is the basis of "Tax Law", "Auditing" and other subjects, and it is not a bad choice for non-professional candidates with no foundation to choose this subject to test the waters. If the candidate's ability is more liberal arts, it is also good to choose relatively text-based subjects to enhance their confidence in preparing for the exam.

Candidates who apply for the CPA exam for the first time are more recommended to choose: Tax Law + Economic Law, compared with other subjects, the content of "Tax Law" and "Economic Law" is relatively fixed and can be completed in a limited time. From the perspective of categories, one computing subject plus one memory class, the time allocated by candidates is also more reasonable, and the content of the two subjects is relatively related.

The reflection function of accounting.

1) Accounting mainly reflects the economic activities of each unit from the quantitative aspect, and provides data for economic management through certain accounting methods.

2) The reflection function should include before, during, and after the event, that is, throughout the whole process of economic activities.

3) Accounting for the actual economic activities should be based on legal and true self-certificates, complete and continuous records, and provide systematic data according to the requirements of economic management, so as to fully grasp the economic activities and assess the economic effect.

If you don't have a basic foundation, start with the most basic and simple, with examples: accounting, economic law, strategy, and then take the others.

According to your own situation, choose the easy one first, and the one that is rare in the choice. Otherwise, you won't be able to pass the test at the beginning, and you won't have confidence.

It is recommended to take tax law, economic law, financial management, strategy and risk management, accounting, auditing.

There are a total of six subjects in the professional stage exam, and the difficulty levels are as follows:

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

1) Optional application schemes.

Accounting, auditing, financial management: It is best not to apply for the CPA exam in the same year, the more difficult professional stage is accounting, auditing and financial management, of which accounting and auditing are known for their difficulty, and financial management is known for their amount of calculation. Financial management and auditing both need to have an accounting foundation, but auditing and financial management also need to take notes for a long time to understand and think, so the examination cycle will increase invisibly, so it is recommended that students who apply for the CPA exam for the first time with zero foundation do not report all three subjects, accounting and financial management have the best combination, followed by accounting and auditing.

Tax Law, Economic Law, Risk Management: It is not recommended to file tax law and economic law separately compared to other subjects are relatively difficult subjects, and it is best to match the subjects with other difficult subjects, and it is best not to report only these two subjects for the first time. Because the difficulty of the first-time reference personnel is relatively low, in order to win confidence for themselves, it is generally easy to choose these two subjects, but for the note exam, no matter how low the difficulty is, it is quite difficult, and if you want to pass it successfully, you still need to be fully prepared, not careless!

Otherwise, the initial exam will be unfavorable, which will affect your confidence in the exam. Therefore, it is recommended that you should apply for the exam in a difficult and easy-to-mix manner, while considering the connection between subjects.

2) Recommended application plan.

Accounting, Auditing and Tax Law: The connection between accounting and auditing and the connection between accounting and tax law is mainly considered, but it is more difficult; It is advisable to ensure that the accounting and tax laws are passed, and that the audit is prepared for the second year.

Accounting, financial management and risk management: mainly considering that financial management and risk management are less difficult and closely related, and accounting can lay the foundation for financial management; Priority is given to ensuring the passage of accounting and financial management.

Accounting, financial management and tax law: mainly considering that financial management can be learned in advance, accounting and tax law are closely linked, and can jointly promote the learning of financial management; Priority is given to ensuring the passage of accounting and tax laws.

Accounting, tax law and economic law: mainly considering the difficulty problem, the difficulty is relatively low, accounting and tax law are closely linked, and the difficulty of economic law is not great; Priority is given to ensuring the passage of accounting and tax laws.

The following is the order of the examinations:

CPA Exam - Professional Stage:

August 26, 2022 (Friday).

08:30-11:30 Accounting (Session 1) 13:00-15:00 Tax Law (Session 1) 17:00-19:00 Economic Law (Session 1)

27 August 2022 (Saturday).

08:30-11:00 Audit 08:

30 Financial Cost Management (Session 2) 17:00-19:00 Corporate Strategy and Risk Management

Sunday, August 28, 2022

08:30-11:30 Accounting (Session 2) 13:00-15:00 Tax Law (Session 2) 17:00-19:00 Economic Suspicion Law (Session 2)

CPA Exam - Comprehensive Stage:

27 August 2022 (Saturday).

8:30-12:00 Vocational Ability Comprehensive Test (Paper 1).

14:00-17:30 Vocational Ability Comprehensive Test (Paper 2).Certified Public Accountant.

Do I need to make a study plan to prepare for the CPA exam?

The 2022 CPA exam schedule and subject sequence have been determined, and the next task is to formulate a study plan according to the subjects you are applying for. When making a study plan, it is best to be accurate to the month, to the week, and preferably to the day, and to be clear about what needs to be completed. When it's time to study every day, please put down your beloved celery machine, computer and all other playthings that can distract you, and study at your desk with peace of mind.

Candidates must always urge themselves to complete the monthly, weekly, and daily learning tasks on time, minimize the frequency of thoughts and inattention, and improve learning efficiency.

Note: What should I do during the examination to fill in the gaps?

This time is also a stage of checking and filling in the gaps, and we need to do a lot of exercises to make your knowledge points more consolidated. First of all, some of the previous ** or your lesson plan will be roughly remarked, and some difficult points will be marked out, and finally unified answers. We can quickly skip the part we understand at double speed, and the exercises at this time must not be omitted.

When you find that you have made a mistake in a question, you must mark the wrong question as soon as possible, and the wrong question assembly will become your third stage of victory.

From August 25 to August 27, 2023, the CPA professional stage of the examination will be held (among them: accounting, financial cost management, economic law, and tax law will be implemented in some examination areas). On August 26, 2023, the CPA Comprehensive Stage Examination will be held.

Professional Stage Exams:

August 26, 2022 (Friday).

08:30-11:30 Accounting Session 1

13:00-15:00 Tax Law (1st Banquet) 17:00-19:00 Economic Law (1st Session)

27 August 2022 (Saturday).

08:30-11:00 Audit.

08:30-11:00 Financial Cost Management (Session 1) 13:00-15:30 Financial Cost Management (Session 2) 17:00-19:00 Corporate Strategy and Risk Management.

Sunday, August 28, 2022

08:30-11:30 Accounting (Session 2)

13:00-15:00 Tax Law (Session 2)

17:00-19:00 Economic Law (Session 2)

Comprehensive Stage Exams:

27 August 2022 (Saturday).

8:30-12:00 Comprehensive Vocational Ability Test (Paper 1) 14:00-17:30 Comprehensive Vocational Ability Test (Paper 2)

Plan to pass the professional stage exam in 2 years:

Option 1: The first year, accounting + tax law + economic law; In the second year, audit + financial management + strategy.

Plan 2: In the first year of the bridge, it will be eliminated + audit + tax law; The second year, Treasury + Strategy + Economic Law.

Plan 3: The first year, accounting + auditing + financial management + strategy; The second year, tax law + economic law.

Plan to pass the professional stage exam in 3 years:

Option 1: Year 1, Accounting + Tax Law; Year 2, Audit + Economic Law; The third year, financial management + strategy.

Option 2: 1st year, accounting + auditing; In the second year, financial management + strategy; The third year, economic law + tax law.

Option 3: 1st year, accounting + tax law + economic law; In the second year, it is best to have Audit + Strategy; The third year, financial management.

There is no set order.

Apply for one subject, accounting.

Apply for two subjects, accounting + tax law and financial management.

Apply for three subjects, accounting + tax law + financial management.

Depending on the number of courses you apply for, you can arrange it reasonably.

Apply for four courses, accounting + tax law + financial management + risk management.

Apply for five subjects, accounting + tax law + financial management + risk management + economic law.

The Certified Public Accountant Examination (also known as the CPA Examination) is a qualification examination established in accordance with the Certified Public Accountants Law of the People's Republic of China, which is a necessary condition for obtaining the qualification of Chinese Certified Public Accountants, and the Chinese Certified Public Accountant Examination was first held in 1991. The CPA Examination is a licensing examination in China.

Exam Subjects

Subjects of professional examination: "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", "Corporate Strategy and Risk Management".

Comprehensive Stage Examination Subjects: Vocational Ability Comprehensive Test.

The specific time of each examination is specified in the "Registration Guide" issued by the National Examination Committee of each year.

Certified public accountant refers to a person who has passed the certified public accountant qualification examination and obtained a certified public accountant certificate to practice in an accounting firm.

The subjects of the CPA professional examination are "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", "Corporate Strategy and Risk Management", and the comprehensive stage is: comprehensive test of professional ability.

Eligibility Criteria. The CPA examination implements a 100-point system, with 60 points as the passing score line.

According to the provisions of the Ministry of Finance on the Trial Measures for the Verification of Certified Public Accountant Examination Results, within 30 days after the Office of the Certified Public Accountant Examination Committee of the Ministry of Finance officially releases the examination results, if the candidate believes that there is a gap between the released results and the results he or she should achieve, the candidate may submit an application for score verification to the examination office of the place where he or she applied for the examination with the transcript.

The numbers 1-9 on the transcript indicate that "-1" is not reported; "-2" means not tested; "-3" refers to the cancellation of individual subject scores; "-4" means that the results of this examination will be cancelled and the CPA examination will not be allowed to take the CPA examination within 3 years (excluding the current year); "-5" means that the results of all subjects in the current year will be cancelled and the CPA examination will not be allowed to take the CPA examination within 5 years (excluding the current year).

6. "If you are suspended for cheating in the previous year's exam, the time limit is not expired, and you do not meet the application conditions, and the exam results will be cancelled; "-7" means that there is no barcode pasted on the objective answer sheet, and there is no score; "-8" means that the results of this examination will be cancelled and you will not be allowed to take the CPA examination within 5 years (excluding the current year). The "-9" sign is to be checked.

The above content reference:

Encyclopedia - Certified Public Accountant.