Accounting CPA direction, what is the accounting CPA direction

Accounting is the core subject of the six subjects of the note, and the other subjects are related to accounting to varying degrees, such as financial management is based on the financial statements in accounting, and auditing is also based on the audit of financial statements, tax law, economic law, etc. are also related to some knowledge in accounting, so its difficulty and foundation are self-evident. Compared with the primary and intermediate accounting title examinations, the accounting of the note will be very difficult, not only the content is more, but also the understanding is more difficult, which is why the annual accounting examination has the largest number of applicants and the lowest pass rate. Accounting certification training to find the accounting school, 15 days of free trial, 24 hours of real-time Q&A, efficient preparation.

Accounting (CPA) refers to a characteristic major of accounting. It has only been piloted in more than a dozen colleges and universities across the country in recent years. Its goal for students is to train Chinese Certified Public Accountants (CPA).

Because the requirements of certified public accountants are relatively high and they belong to industries with a relatively high degree of specialization, relatively speaking, certified public accountants are still the most recognized by the society in the accounting industry, mainly engaged in auditing, financial supervisors of large and medium-sized enterprises and other positions in accounting firms. At present, China is in urgent need of this high-quality accounting talent, so the demand of society has given birth to this university major.

1. It's just the name of the major, and it is relatively difficult to learn CPA (certified public accountant is a kind of qualification) in the curriculum, and many schools have this major. For example, in my school, there are accountants (foreign-related accounting) who pay more attention to English accounting (computerized accounting) and computer programming, but in fact, most of the classes are the same, with some small differences. Generally speaking, this score is the highest in accounting majors in our school.

2. In fact, the employment prospects are almost the same, because he can't figure it out if he doesn't do it.

3. There is also a point that the upstairs did not make it clear that the accounting (CPA direction) graduation only has a degree and does not have a CPA certificate, and it is also necessary to take the exam. Finally, I want to say that all the people in my school are studying accounting.

I'm the Big Four, I'll tell you.

CPA is certified, no no.

Accounting has auditing, cashiering, etc., accounting is not a direction.

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The upstairs is very comprehensive and promising, if you want to enter the firm, especially the Big Four, CPA is a must.

It is the meaning of specialization of Certified Public Accountant (CPA).

The CPA program in Accounting was originally known as the Certified Public Accountant (CPA) specialization, which was first established in 1994 and is listed alongside the accounting majorIt mainly cultivates high-level professionals who are competent in auditing and accounting.

The CPA program of accounting requires students to have knowledge of economics, management, law and accounting, be proficient in the basic theories and methods of auditing, and become senior professionals who can be competent in auditing and accounting work in large and medium-sized units.

Note the status quo

In 2012, the average pass rate of each subject in the professional stage of the Chinese Certified Public Accountants Examination was the pass rate in the comprehensive stage.

Chinese CPAs are divided into professional stage and comprehensive stage. In the professional stage, accounting, auditing, economic law, tax law and other subjects are examined, and in the comprehensive stage, you can only apply for the exam after the professional stage is completed, and you can add knowledge such as enterprise accounting standards. In 2012, for the first time, the Chinese Certified Public Accountant Examination was converted from a paper-based test to a computer-based test.

According to reports, in 2012, 540,000 people registered for the professional stage of the Chinese Certified Public Accountant Examination, and a total of 1.35 million subjects were registered, with an average examination rate of 43%; There are 10,000 people who have registered for the comprehensive stage examination, and the average attendance rate is 90%. There are more than 700 test centers and more than 6,400 test rooms across the country.

As of December 31, 2018, there were 109352 certified public accountants and 33,768 partners and shareholders in China. There are 7,862 accounting firms in China (excluding branches).

Among them, there are 3,878 partnership accounting firms and 3,984 limited liability accounting firms, providing audit assurance and other professional services for more than 3,000 listed companies, more than 10,000 enterprises and more than 4 million enterprises and institutions across the country. The industry's business revenue in 2018 is expected to reach RMB 100 billion.

Answer: Certified public accountant refers to the person who has passed the certified public accountant qualification examination and obtained the certified public accountant certificate to practice in an accounting firm, the full name of English is certified practising accountant, certified public accountant, referred to as CPA, and the subjects of the CPA professional examination are "accounting", "auditing", "financial cost management", "economic law", "tax law", " Corporate Strategy and Risk Management", the comprehensive stage is: comprehensive test of vocational ability.

In some other countries, the Institute of Certified Public Accountants, such as the Canadian Institute of Certified Public Accountants in Canada, the American Institute of Certified Public Accountants in the United States, the Australian Institute of Certified Public Accountants in Australia, and the Association of Chartered Certified Accountants in the United Kingdom, rather than the accountants with the concept of intermediate titles in China.

Intermediate Accountant: Commonly known as an accountant, it is the second stage of the career of the accounting title. The first stage is an assistant accountant and the third stage is a senior accountant. Accountants are mainly used in enterprises and institutions.

Certified Public Accountant: CPA for short, is mainly used in accounting firms, because only practitioners with CPA have the right to sign audit reports.

Accountant is the title, certified public accountant is the qualification, now, generally speaking, large state-owned enterprises more agree with senior accountants, but foreign enterprises agree with certified public accountants.

The Accounting Professional Qualification Examination is divided into a primary qualification examination and an intermediate qualification examination. 2 subjects in the Primary Qualifying Examination: Fundamentals of Economic Law; Elementary Accounting Practices.

4 subjects in the Intermediate Qualifying Examination: Financial Management; Economic; Intermediate Accounting Practice (1); Intermediate Accounting Practice (II).

There are 5 subjects in the CPA exam: Accounting, Auditing, Financial Cost Management, Economic Law, and Tax Law.

A single subject is valid for 5 years, from the time you pass the first subject, regardless of the subject, there is no order provision, as long as this subject is the first subject you pass, the time will be calculated, this year is the first year, to the sixth year has not been fully passed, then all the subjects passed in the first year will be invalid, to the seventh year has not been fully passed, then all the subjects passed in the second year will be invalid, and so on.

There is no best of the two, only the right one.

1. Accounting is an applied discipline that studies the collection, classification, synthesis, analysis and interpretation of financial activities and cost data to form an information system to assist decision-making in order to effectively manage the economy, which can be said to be an integral part of social disciplines and an important management discipline. The object of study in accounting is the movement of funds.

2. The direction of certified public accountants, formerly known as certified public accountants (CPA) specialization, is to cultivate senior professionals with knowledge of economics, management, law and accounting, proficient in basic theories and methods of auditing, and competent for auditing and accounting work in large and medium-sized units. This program has the right to confer bachelor's, master's and doctoral degrees in management (accounting).

The CPA direction should also start from the basic accounting, not that you can take the CPA exam after graduating from the CPA major, you also have to take the certificate and professional title.

Extended materials: 1. The research object of accounting includes all aspects of accounting, such as the nature, object, function, task, method, procedure, organization, system, technology, etc. of accounting. Accounting uses its own unique concepts and theories to summarize and summarize its research objects.

Accounting is a highly practical discipline, which not only studies the principles and principles of accounting, explores the theoretical system and conceptual structure that can reveal the laws of accounting development, but also studies the specific application of accounting principles and principles, and proposes scientific index systems and methods and techniques for reflection and control. Accounting serves accounting practice from both theoretical and methodological aspects, and has become a guide for people to improve their accounting work and improve their accounting system.

2. CPA (Certified Public Account) is a professional qualification examination in China. Since 1991, the national unified examination system for certified public accountants has been held once a year since 1993, and has been held 14 times, with more than 110,000 people passing all subjects, and about 350,000 certified public accountants are needed in China. Those who have graduated from a college or above, or have an intermediate or above technical title in accounting or related majors, can participate in the national unified examination for certified public accountants.

The CPA in Accounting is majoring in auditing.

The CPA direction in accounting is to audit and bend early. The CPA track is a professional direction under accounting, which mainly cultivates professionals who master the basic theories and methods of accounting and have the ability to engage in auditing, tax consulting, management consulting and other CPA business.

The main content of CPA professional (direction) is based on accounting, with several disciplines such as accounting, auditing, and corporate finance intersecting, and more emphasis is placed on auditing. The main courses of this major include basic accounting, intermediate financial accounting, advanced financial accounting, cost accounting, management accounting, auditing, accounting information system, financial management, economic law, tax law, etc.

Development of CPAs

There are two kinds of certified public accountants, namely practicing and non-practicing, the so-called practicing is really engaged in the work of certified public accountants, generally working in accounting firms or asset appraisal companies, responsible for auditing, asset valuation, accounting consulting and other businesses.

After accumulating a few years of work experience, most of the practicing members have become experts in taxation, auditing and financial management, some of them can be promoted to audit managers or partners, and others can go to enterprises to work as internal audit, finance, tax or financial directors.

People who have not engaged in the CPA industry have joined the ranks of non-practicing members of the China Accounting Association and become the business backbone of various industries such as finance and taxation and management, education, justice, etc., and now there are more and more outstanding financial directors, financial managers, business backbones of tax bureaus, lawyers and outstanding teachers in the field of finance and taxation of colleges and universities who have joined the Association through the examination and become non-practicing members.

The employment directions of CPAs are as follows:

1. Financial institutions can be engaged in investment banking partners, underwriting, corporate mergers and acquisitions and asset restructuring, corporate finance, etc.; as well as insurance brokers, risk control, focusing on corporate property risk control, etc.

2. Accounting firms, auditing fields, can be engaged in tax managers or tax **: focusing on policies and regulations, corporate planning, business design, etc. Acting as an auditor, conducting financial statement audits and internal control audits, etc.; Chain-failing financial institutions are engaged in credit review and risk management.

3. In the field of financial management of large and medium-sized enterprises, you can be engaged in financial managers, directors, and management accounting, focusing on financial management, strategy formulation, and budget formulation; Internal auditor and control manager: focus on the internal financial system control, marginal control, etc.; Risk Manager, CFO; Focus on shareholder value, overall financial operations, etc.

4. Taxation field. The field of taxation is another important career direction for CPAs. In the field of taxation, CPAs can act as tax advisors for enterprises, providing services such as tax planning and tax planning for enterprises.

In addition, CPAs can also engage in tax audits and tax administration at tax authorities.

5. Education. CPAs can also work in the field of education. In the field of education, CPAs can work as teachers or researchers in colleges and universities, or engage in education and training in training institutions.

1. Banks or securities companies. Banks include the Big Four banks, joint-stock commercial banks, city commercial banks, and domestic branches of foreign banks. **Company includes** management company, Shanghai Stock Exchange, Shenzhen Stock Exchange, and Futures Exchange.

2. State-owned enterprises or foreign enterprises. If you have a good grasp of accounting expertise and are more willing to adapt to that kind of busy life, you may wish to pay more attention to these units when you are employed. In these enterprises, there will be some pressure to a greater or lesser extent, but the pressure will also become the motivation to continue to work hard.

3. Civil servants. For accounting graduates, civil service is also a good choice, and it is a good opportunity for those who have had the ideal of governing the country since childhood.

4. Accounting firms. Many graduate students who take the accounting exam choose an accounting firm, and generally speaking, the firm allows candidates to learn things that they will not be able to learn in 10 or even 20 years in the company. If you are already proficient in professional knowledge and feel that you can adapt to work that often travels and works overtime, you can choose a law firm.

5. Teachers in colleges and universities. Teachers have at least three months of paid vacation per year, and they can also enjoy stable benefits. However, when choosing a university, we should pay attention to the future prospects of the school, and consider it comprehensively and in the long term.