The content of the 2017 AICPA exam has not changed much

At present, AICPA has officially confirmed that there are 8 TBSS questions for AUD, FAR and REG, and 4 TBSS questions and 3 WCS questions for BEC.

The 2017 AICPA exam has been around for a long time, and the AICPA exam changes every year, and the 2019 AICPA exam is no exception, especially the REG subjects will incorporate the new US tax law.

The first is that the accounting standards used are different, and the United States generally adopts the USGAAP standard. Secondly, the AICPA test is an all-English test, and there is no test center in China, so domestic candidates can generally only go to the United States to take the AICPA test.

Since the AICPA qualification exam is mainly multiple-choice questions, test skills are very helpful for grades, so the AICPA exam is very suitable for Chinese. The overall pass rate of the CPA exam in the United States is higher than that in China, and the average should be around 50%. At the same time, because American students are traditionally not good at taking exams, they are far less competitive than Chinese candidates, and in general, the U.S. CPA is less difficult for Chinese candidates than Chinese CPA.

The main difficulties of the AICPA exam for Chinese students:

1. There is a big difference between the US accounting standards and China's current accounting standards. Since U.S. accounting has become more and more based on fair market value as the measurement standard, and there are still a lot of imperfections in this area in China, the field of accounting based on fair market value is basically a difficulty for Chinese students.

2. Systemic differences due to different stages of social development. Such as hedging, pension accounting, accounting of investment,** and government & not-for-profit accounting.

3. Difficulties caused by different tax and legal systems. The U.S. tax system is very different from China's, making it difficult for many Chinese students to understand. At the same time, the legal system in the United States is relatively strict, such as real estate-related laws and history laws, and there are no similar legal provisions in China, so it is difficult for students to understand.

4. Language barrier. Chinese students are generally concerned that English is a difficult part of the CPA exam. In fact, since this test is not a language test, and the objective questions are mainly used, in principle, it should not be a problem for students to be able to understand the questions.

In terms of understanding the questions, as long as you have been trained in the English version of the textbook and the exam questions, it should not be a big obstacle.

AICPA Tutoring Sessions.

Whether it is the CPA of the United States or the CPA of China, both of them have "gold content" that cannot be ignored, they are both more authoritative accounting certificates in the accounting field, and they are also necessary weights for promotion and salary increase. Generally speaking, it is easier for the United States to bet on the United States, both at home and abroad, it is easier to find co-production, and the development prospects are also very good.

Comparison of basic exam content:

U.S. CPA: The exam is mainly four subjects, all exams need to be completed within 18 months, the exam questions are relatively simple, mainly multiple-choice questions and mock questions, the exam time is relatively flexible, candidates can arrange when to take the exam according to their own time, and AICPA is an all-English test and the test location is in the United States. The exam fee is relatively expensive, about 30,000 RMB.

China CPA: The exam is divided into professional stage and comprehensive stage, there are more exam subjects, "6 professional subjects + 1 comprehensive subject", of course, there will be more exam questions, single choice, multiple choice, judgment, short answer and comprehensive questions, the exam is once a year, the time is relatively fixed, China CPA is mainly a Chinese exam, there are more domestic test centers, candidates can take the exam nearby. The CPA exam fee is $65 for subjects.

Comparison of future employment directions:

China CPA: Holding a CPA certificate in China can generally engage in high-paying occupations such as financial accounting, auditing, tax consulting, and financial planning. Certified public accountants are widely employed, mainly in enterprises, institutions, public institutions, accounting firms, etc.

U.S. CPA: AICPA certificate is issued by the AICPA American Institute of Certified Public Accountants, and it is also the top certificate in the accounting industry in the United States, and its status is undoubted; And having an AICPA certificate has good employment opportunities in the United States, so if you want to go to the United States for development, work, and immigration, AICPA help is huge.

AICPA reform will be implemented, seize the time to apply for the exam.

The official will reform the CPA exam in the United States in 2017, and the difficulty of the exam will increase in due course, the exam time will be extended, and the number of questions in the game exam will also increase, according to **, the exam fee will also increase. Therefore, if you want to apply for the American Certified Public Accountant exam, you must hurry up, the reform will be officially implemented in April 2017, and the time is urgent, so you should hurry up and prepare for the exam to reduce the burden.

Which of these two CPA exams is harder? Actually, it's hard to say. The accounting standards implemented by the two countries are also very different, and the all-English exam is a challenge for some candidates, but the Chinese CPA exam is not inferior at all, not to mention the many test subjects, the exam is also difficult, and the annual exam pass is extremely low, which is also prohibitive for many people.

Every exam is not easy, and the choice between the AICPA exam and the CICPA exam depends on your career path!

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AICPA exam time is divided into four test windows in four quarters of the year, the first two months of each quarter and the last month of each quarter) for the first 10 days (excluding U.S. holidays and weeks).

6. Sundays).

Vacation time to avoid for the 2019 AICPA exam (U.S. holidays):

January 1, 2019: New Year's Day (New Year's Day) (one day off) January 21, 2019: Martin Luther King Jr. Day (one day off) Monday of the third week of February 2019 (February 18):

**Monday of the last week of May (May 27): Memorial Day (one day off) July 4: Independence Day (one day off).

Monday of the first week of September (September 2): Labor Day (one day off) Monday of the second week of October (October 14): Columbus Day (one day off) November 11: Veterans Day (one day off).

Last Thursday of November (November 28): Thanksgiving Day (one day off) December 25: Christmas Day, the biggest holiday in the United States.

Be careful to avoid the above holidays when making exam appointments.

Candidates are not allowed to retake the same subject at the same examination window and have to wait until the next examination window. Therefore, each person can take the same subject four times a year.

Exams can be taken during the first 10 days of the month; You can take the test at all other times (except for U.S. holidays, including weekends).

USCPA exams are divided into four test windows for the first 10 days (excluding U.S. holidays and weeks) in the first two months of each quarter and the last month of each quarter.

6. Sundays).

AICPA is an all-English test, and some candidates may be more worried that their English proficiency is not up to par, which will directly affect their subsequent preparation. You don't have to worry too much about this question, the exam has certain requirements for English, but it is not as strict as everyone imagined, as long as you can reach the level of English level 4, you can basically understand the basic meaning of the exam questions, and there is not much difficulty in preparing for the exam.

For everyone, learning the knowledge points of the AICPA exam is actually an opportunity to improve your English level, which can make you more comfortable with the English reading environment, and it is also very beneficial for you to engage in related financial work after passing the exam. In addition, some foreign-funded and foreign-related enterprises engaged in financial management also require everyone to have a good level of English.

USCPA is an all-English test, but there is no requirement for no English test and whether you have to pass level 4 or 6, etc., but you must also understand the USCPA English textbook question bank, etc., otherwise it is difficult to learn USCPA.

How to improve English if you don't have a good foundation in English?

I usually read more English books, listen to English songs, watch English TV (don't read Chinese characters), memorize more English accounting professional vocabulary, and lay a good foundation in English through the precursor course of Fong's USCPA.

How to study USCPA?

It is recommended that the study plan be divided into three rounds!

The first round accounts for 20%-30% of the overall review time

It is used to familiarize yourself with AICPA textbooks, straighten out the content of chapters, and try to understand the knowledge points in combination with exercises.

The second round of revision accounts for 65%-55% of the overall time

In addition to mastering the most basic AICPA knowledge points, it is necessary to draw inferences from one another, learn to learn deeper and more extensive learning, do not blindly read books or do questions here, pay attention to the combination of exercises, and mark the key and difficult points, and grasp the time to do the questions, it is recommended to do about 100-150 questions in the Becker question bank every day, and the accuracy rate is kept above 90%.

The third round accounts for 15% of the overall revision time

The main thing is to check your own learning situation, what key and difficult points have not been mastered, what is the correct rate and speed of doing questions? Copy the exam interface for the final warm-up for the exam.

The above are just some simple suggestions, and it is best for candidates to make a study plan according to their own situation or plan, or communicate with the course teacher to help them effectively and step by step.

AUD: The exam lasts for 4 hours, with 72 MCQS (multiple-choice questions) in 2 question groups and 8 TBSS (short-type mock case questions) in 3 question groups

BEC: 4 hours of exam, 62 MCQS (multiple-choice questions) in 2 question groups, 4 TBSS (short mock case questions) in 2 question groups, and 3 written communication questions.

FAR: The exam lasts for 4 hours, 66 MCQS (multiple-choice questions) in 2 question groups, and 8 TBSS (short-type mock case questions) in 3 question groups

REG: The exam lasts for 4 hours, 76 MCQS (multiple-choice questions) in 2 question groups, and 8 TBSS (short-form mock case questions) in 3 question groups.

There are three types of questions on the AICPA exam, which are multiple-choice, case analysis, and writing.

Among them, the question types of REG, AUD, and FAR subjects are only multiple-choice questions and case analysis questions, and the writing questions are unique to BEC, and the examination time of the four subjects before the reform in 2017 is also different, after the reform, it is a four-hour examination time, and the specific question type and proportion of the examination subjects can be shown in the figure below:

There are three types of questions in the AICPA exam: multiple-choice questions, case analysis questions, and writing questions, but the assignment of question types is different for different subjects, FAR, AUD, BEC are all composed of 50% multiple-choice questions and 50% case analysis questions, and BEC also has a writing question, and its BEC question type is composed of 50% choice + 35% case analysis + 15% writing questions.