Certified public accountant examination subjects
The examination is divided into professional stage examination and comprehensive stage examination. Candidates can only take the comprehensive stage exam after passing all the subjects in the professional stage exam.
Professional examination subjects: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, tax law.
Applicants for professional examinations can apply for 6 subjects at the same time, or they can choose to apply for some subjects.
Comprehensive stage examination subjects: comprehensive test of professional ability (paper 1 and paper 2).
Measures for the administration of examination results of certified public accountants
(a) the examination of each subject is based on a percentage system, and 60 is divided into qualified scores.
(two) the validity period of the single subject examination results in the professional stage examination is 5 years. Candidates who have obtained qualified results in various subjects of the professional stage examination for five consecutive years will be issued with the electronic certificate of the National Unified Examination for Certified Public Accountants, and the candidates will log in to the online newspaper system to download and print.
(three) to obtain the comprehensive examination subjects qualified candidates, issued a certificate of national unified examination of certified public accountants. "Comprehensive Qualification Certificate" shall be applied by the candidates to the examination office of the place where they apply for the comprehensive stage examination within 45 working days from the date of release of the results. Please refer to the notice of the provincial examination office for specific licensing matters.
Results of various subjects in CPA examination:
(1) accounting
Multiple choice questions: 12 questions, with 2 points for each question; Multiple choice questions: 10, with 2 points for each question; Calculate the analysis problem 2 small questions, each question 10 points; Comprehensive questions 2 questions 36 points.
(2) Audit
Multiple choice questions: 25 questions, each question 1 point; Multiple choice questions: 10, with 2 points for each question; Short answer: 6 questions and 36 points; Comprehensive question: 1 question 19.
(3) Financial cost management
Multiple choice questions: 14 questions ***2 1 point; Multiple choice questions: 12 ***24 points; Calculation and analysis questions: 5 questions ***40 points; Comprehensive question: 1 question *** 15.
(4) tax law
Multiple choice questions: 24 small questions, each 1 point; Multiple choice questions: 14 small questions, with 1.5 points for each question; Calculation questions: 4 small questions ***24 points; Comprehensive questions: 2 small questions ***3 1 point.
(5) Economic law
Multiple choice questions: 24 questions ***24 points; Multiple choice questions: 14 questions ***2 1 point; Case analysis questions: 8 questions ***55 points.
(6) Company strategy and risk management
Multiple choice questions: 24 questions ***24 points; Multiple choice questions: 14 questions ***2 1 point; Short answer: 4 questions ***30 points; Comprehensive question: 1 question ***25 points.