In order to meet the new requirements of China's economic development and enterprise's "going out" strategy for the competence of certified public accountants, accelerate the cultivation of international talents in the industry and promote the in-depth implementation of the industry development strategy, with the approval of the Certified Public Accountant Examination Committee of the Ministry of Finance, the CICPA today issued the "Reform Plan for the Certified Public Accountant Examination System" and decided to reform the CPA examination system.
The overall goal of the examination reform proposed in the reform plan is to improve the examination concept, enrich the examination content, improve the examination method, and establish an examination system that conforms to the concept of lifelong learning and fully reflects the requirements of ability evaluation under the guidance of the Competency Guide for Certified Public Accountants in China and the International Education Standards for Professional Accountants. Promote the improvement of the ability and practice level of certified public accountants in China, bring the CPA examination system in China into line with the internationally recognized system, and make the CPA examination in China go international.
The main contents of this reform include:
First, the CPA exam is divided into two stages. The first stage, that is, the professional stage, mainly tests whether the candidates have the professional knowledge required for the practice of certified public accountants and master the basic skills and professional ethics requirements. The second stage, comprehensive stage, mainly tests whether candidates have the ability to apply professional knowledge, maintain professional values, professional attitudes and professional ethics and effectively solve practical problems in the practice environment of certified public accountants.
Candidates can only take the second stage of the exam after passing all the subjects in the first stage. The two-stage examination is held every year 1 time.
Second, adjust the examination subjects. On the basis of five subjects in the current examination system, it is divided, supplemented and integrated. The first stage includes accounting, auditing, financial cost management, corporate strategy and risk management, economic law and tax law. In the second stage, set the comprehensive 1 account.
There are no additional questions in English in the first and second stages.
Third, adjust the validity period of the results. The first phase of the single subject qualified results are valid for 5 years. Candidates who have passed six subjects in the first stage for five consecutive years will be awarded professional stage certificates.
The second stage examination subjects should be completed within 5 years after obtaining the professional stage certificate. Candidates who pass the second stage examination will get a general certificate.
According to the reform plan, the new examination system was implemented in 2009. At the same time, the current examination system will continue to be implemented for one year in 2009. In 2009, candidates who have passed any examination subject within the validity period of the current examination system can choose to register for the examination according to the new examination system or the current examination system.
After the implementation of the new examination system, the qualified scores of a single subject within the validity period of the current examination system will be automatically converted into the qualified scores of the same subject under the new system. Among them, the qualified scores of financial cost management under the current examination system are converted into the qualified scores of financial cost management, corporate strategy and risk management under the new examination system. The validity period of the converted qualified scores in a single subject is 20 13.
The research on the reform of CPA examination system began in early 2007. In the meantime, the CICPA conducted in-depth research and international reference, extensively solicited and absorbed opinions from all sides, and publicly solicited opinions twice.
The person in charge of the AICPA said that the new examination system is not to add two subjects to the existing five subjects, but to split, supplement and integrate the existing examination contents according to the ability requirements and examination rules, so that the examination purpose of each subject in the two stages is clearer, the level of knowledge understanding is simpler, and the review preparation is more targeted, which is conducive to candidates taking the examination.
(June 5438+10/October 65438+May 2009)
Recommendation: Analysis Notes of the New Examination System
Selection of old and new systems
1, should the old candidates who failed in 2009 take the exam according to the new system?
Teacher Xiaowen: Yes, under the current examination system, candidates who pass any examination subject within the validity period will only be regarded as old candidates in 2009 and have the right to complete the examination according to the old system. Other candidates are treated as new candidates and completed the exam according to the provisions of 6+ 1
2. The economic law was passed in 2005 and the tax law was passed in 2006. If only financial management is passed according to the current system, it may be the two doors of the new system. Please suggest whether I should register under the current system or under the new system. thank you
Teacher Xiaowen: According to the provisions of the reformed examination system, if you sign up for the financial management examination according to the old system this year and pass it smoothly, you can get two subjects, financial management and risk management, but you may lose the qualified course of economic law in 2005. When you register in March, you can reconsider and make a decision according to the further provisions of the registration brochure.
3. How can I choose only one kind of financial management? How many courses should I take according to the old system?
Teacher Xiaowen: If there is no single-subject qualified score line in 2005, or there is only one subject qualified score line, then I think it is worthwhile to rush according to the old system; If there are many qualified results in 2005, please think carefully, because you chose the old system. If the rest of the courses in 2009 are not passed, the results in 2005 will be invalid and the losses will be relatively large.
Examination questions
1. How should candidates who have applied for tax injection choose subjects? Which one should I choose between the old and new systems?
Teacher Xiaowen: The financial management passed under the old system can top two subjects. If there is an opportunity, you can't give it up. Moreover, the accounting of tax note is related to the audit and financial management of the financial note (because the accounting of tax note includes accounting and financial management, and the audit of the financial note requires some accounting knowledge), and the relevant laws of tax note are also related to the economic law of the financial note. The practice of the high meeting is the integration of accounting, auditing, financial management and economic law. It is suggested that accounting and financial management can be given priority in 2009. If you think there is still potential, you can add a tax law, which is related to tax I and tax II injected by tax. If you have the basis of tax injection, it should be no problem to learn the tax injection law again. Go to online school quickly.
I took the intermediate exam once in 2.08, and I want to take the full-time exam this year, and I want to make a quick decision. How should I apply for the exam? What should I take first? My English is not good now, so I can't take the English test in the future. Is it risky to apply now?
Teacher Xiaowen: 1. Questions about elective examination:
Among the six subjects, the second method is relatively less difficult, followed by financial management, and the most difficult is accounting and auditing. The newly added corporate strategy is similar to risk management and financial management, and I think it can be evaluated with reference to the difficulty of financial management. When choosing an examination course, you can generally take the examination according to the above three combinations. If you want to take three exams, you can assign the course of the second method to the other two combinations. Everyone can arrange from difficult to easy, or from easy to difficult, which is possible. No matter how difficult and easy it is, as long as you work hard, you have a chance to win;
2. English test: cancel English additional questions this year. At the same time, the national unified examination for certified public accountants and the English proficiency examination for certified public accountants are two independent examinations. Whether to take the English proficiency test is voluntary, and not taking the English proficiency test will not affect the acquisition or registration of the general certificate. Come on, I wish you a smooth pass ~
3. Continue to take the CPA exam this year. I'd like you to give me some advice on which subjects I should apply for.
Teacher Xiaowen: Generally speaking, the second accounting (accounting and auditing) and the second management (financial management and risk management) can be arranged in the same year. The annual examination of one of the economic laws can be arranged according to the study time and foundation. Let's go
Online school consultation policy
1, the new examination system has been announced, how to start the online school class?
Teacher Xiaowen: According to the spirit of system reform and the requirements of the registration brochure, examination outline and teaching materials of 09 AICPA, the online school teaching and research group will make corresponding curriculum adjustments according to the examination needs, so as to facilitate students to successfully complete the examination.
2. Will this year's financial management be divided into new and old teaching materials?
Teacher Xiaowen: We will make relevant adjustments according to the requirements of the examination syllabus. Students can take corresponding courses according to their own examination requirements.
Conversion of financial management subjects
Can 1 and 2009 be converted into financial cost management and corporate strategy and risk management?
Teacher Xiaowen: If the qualified scores of financial management obtained according to the old examination system and still within the validity period can be changed into the qualified scores of these two subjects under the new system, if the financial management is tested according to the new system in 2009, it cannot be changed into two subjects.
2. If the old system was not passed in 2009 and the new system was applied for on 20 10, can the financial management passed in 2008 be converted into the qualified scores of financial cost management and corporate strategy and risk management under the new system?
Teacher Xiaowen: The only risk for the old candidates who chose the old system in 2009 is that the single subject scores in 2005 will be invalid; The subject conversion problem that will not affect the qualified scores of single subjects obtained in 2006 and beyond. The financial management course passed in 2008, 20 10, can be converted into two subjects: financial cost management and corporate strategy and risk management under the new system. You can rest assured that you will go all out this year and wish you good results.
The difficulty of the new system examination
1. Will the difficulty of examination papers be greatly reduced this year?
Teacher Xiaowen: Although I personally hope that the Examination Committee can "let go" the old candidates, no one can accurately predict this problem at present. According to the reform ideas and work arrangements, the difficulty of this year's exam will be reduced, but personally, it will not greatly improve the pass rate, otherwise the gold content will be reduced, which is likely to be an opportunity year for new and old candidates. I can only wish you good luck first
2. According to the final plan, the difficulty of the previous exam is reduced. Is the comprehensive department certainly more difficult than the last university of science and technology?
Teacher Xiaowen: We should face up to the difficulties, but we should not overestimate them. Comprehensive testing is based on six majors, and practical operation has been the key development project of online schools in recent years. Coupled with the solid and excellent theoretical training experience of the online school, our online school students don't have to worry too much. According to our prediction, it should be no problem for candidates to complete the comprehensive test in about two years on average.
The second stage of comprehensive subjects is to merge, supplement and integrate the practical contents of the main subjects of the current examination system. Online schools have first-class teachers and tutors for both theoretical training and professional training.
New system test papers and teaching materials
1, there may be two sets of financial management papers in 2009, and the difficulty will be different. Then will other subjects be divided into two sets of papers with different difficulties? Will these courses be less difficult than the old system?
Teacher Xiaowen: At present, it can only be predicted that there will be differences in the examination papers of the financial management course, because there are differences in the courses that can be offset by the old and new systems, and it is still uncertain whether other courses will set up volumes A and B at present. Please pay attention to the regulations and difficulties in the registration brochure published by the AICPA in March, and wish the students good luck.
2. Will the textbooks under the new examination system be very different from those in 2008? Where should I prepare new subjects now?
Teacher Xiaowen: The new system is the integration and supplement of the original five subjects, that is, the adjustment and increase or decrease of the examination system on the basis of the original five subjects. Therefore, we can still preview according to the 08 textbook and online school courseware, which is of great reference significance. Please feel free to study ~
Certificates under the new system
1. Can holding my professional certificate prove that I have the proper theoretical level? Is it more useful than intermediate accountant certificate?
Teacher Xiaowen: At present, we are not sure about the gold content of the certificate in the professional stage, because the previous social employers all recognized the general practitioner certificate, so at the beginning of the reform, the effectiveness of this certificate needs to be improved;
At the same time, if you want to say that you are a certified public accountant or a member of AICPA, it is based on obtaining a general certificate and joining AICPA (with a membership card at this time), so it is recommended to complete the comprehensive test.
2. Will you get a certificate or something after six courses in the professional stage, and can you have something to prove if you fail in the comprehensive exam in the future?
Teacher Xiaowen: You can get the certificate of professional stage through six subjects in professional stage, but this is not the general qualification certificate of AICPA exam. We should continue to work hard to pass the second comprehensive test in five years. Only in this way can we get AICPA general qualification certificate and then join AICPA.
New system examination grade
1. If you have passed the examination in the professional stage within the same year, you are eligible to apply for the comprehensive stage. Can you apply?
Teacher Xiaowen: If the registration time for the comprehensive examination is after the results of the professional stage are announced, you should be able to apply. 2009 is a year of adjustment and running-in. The specific registration regulations have not yet come out. Please pay more attention to the news released by online schools and CICPA.
2. In the pilot program, "After passing the professional stage, it is recommended to apply for more than 1 year practical experience in the comprehensive stage". My understanding is that after the professional stage, it is necessary to report to the comprehensive stage every other year. Right?
Teacher Xiaowen: This rule has been deleted from the formal examination system, so don't worry, you can directly sign up for the comprehensive examination after taking the professional examination ~
3. In the two drafts for comments, I saw that "I must have more than one year's practical experience in the comprehensive stage", but I didn't see similar provisions in the official draft. Does the official regulation not make this requirement, that is, it is no longer required to have more than one year of practical experience in the comprehensive stage?
Teacher Xiaowen: According to the reform plan, before the comprehensive examination, it is best to suggest that you have some practical experience, but this is just a suggestion, not a compulsory examination, which means you can take it or not. The practical experience here can be auditing, accounting or financial management, and it is ok, so don't worry ~
4, the second phase of the examination subjects should be completed within 5 years after obtaining the professional certificate. Isn't there only one exam in the second stage? How can there be a fixed number of years? Didn't you fail the second stage exam within five years, and the professional stage certificate was invalid?
Teacher Xiaowen: In the first opinion draft, the stipulation is three years; The second draft cancelled the fixed number of years, and the official document was changed to 5 years;
This provision should also be considered reasonable. After all, members of the community have higher requirements for further education and knowledge updating.
Pay attention to membership issues.
1. Do both practicing members and non-practicing members have to pass the two-stage examination before they can apply? A professional qualification certificate that only passed the first stage exam is nothing, right?
Teacher Xiao Wen: Only after completing the second-stage comprehensive test can we obtain the general certificate of AICPA exam, and then apply to join the China Institute of Certified Public Accountants and become a practicing or non-practicing member with the general certificate in accordance with the relevant provisions of AICPA membership registration.
2. Under the original system, as long as all subjects are qualified and have two years of relevant work experience, you can apply for the certificate of certified public accountant. Under the new system, you must have two years' working experience before you can apply for the certificate of certified public accountant.
Teacher Xiaowen: The conditions for applying for practicing membership have basically remained unchanged. Only by obtaining the general practice certificate of certified public accountants and adding two years of audit experience in accounting firms can you apply for practicing members, otherwise you can only apply for non-practicing members.
3. If you pass all the exams in the professional stage and comprehensive stage of the conference and don't take the English exam without an English certificate, can you get a CPA certificate?
Teacher Xiaowen: Don't worry, the national unified examination for certified public accountants and the English proficiency examination for certified public accountants are two independent examinations. Whether to take the English proficiency test is voluntary, and not taking the English proficiency test will not affect the acquisition or registration of the general certificate.
Related issues of financial management
1. This year's financial management exam may be A\B higher. Have the teaching materials and exam contents changed from before? How to choose under the old and new systems? Will the publishing society also publish two sets of books according to the requirements of the old and new systems?
Teacher Xiaowen: Because there are two courses in financial management, the test papers of the old and new systems should be different, and the contents of the old system will be more. The new system splits the financial management of the old system into two subjects, so the content of the exam may be less and the difficulty may be lower.
This year's financial management may have some differences in the scope, emphasis and comprehensiveness of the examination under the old and new systems, but I am not sure whether two sets of books will be published. I suggest you pay attention to the relevant information provided by the AICPA and the online school in March.
2. I also want to ask, which kind of papers should financial management be less difficult in 2009 according to the old system and the new system? This document means that the difficulty of the new system is reduced. Does it mean that the old system is relatively difficult? Compared with the financial management in the last three years, will the financial management under the old system be more difficult? Will it return to the pass rate of March 4, 2002? thank you
Teacher Xiaowen: I'm not sure about the difficulty at present, but because the financial management under the old system can reach the second subject under the new system, from the normal logical reasoning, I personally think that the comprehensiveness and examination content of financial management under the old system should be higher and more than that under the new system;
However, nothing is difficult in the world. As long as you are willing to work hard, you have a chance to succeed. Work hard.
3. In 2007, I passed one, and I plan to apply for four this year. But is it necessary to divide financial management into the old and new system exams now, and has the book changed a lot? Is the book of 2008 still useful? Is the difficulty of financial cost management greatly reduced after the reform?
Teacher Xiaowen: First, you can preview with the textbooks and online school courseware in 2008, which is still of great reference significance. You can learn directly with 08 financial management.
Second, the scope and comprehensiveness of the financial management examination under the old system may be larger and higher than that under the new system, and students should be psychologically prepared;
Third, from the perspective of system reform, the difficulty of financial management should be appropriately reduced, but it will not be greatly reduced. After all, this is the fiscal and taxation examination with the highest gold content in China, so candidates should have a reasonable expectation of the difficulty of the examination.
4.09 Will the course of financial cost management not involve the content of risk management? If only financial management failed in 2009, is it a single financial management study? Or do you study with the course of risk management?
Teacher Xiao Wen: It is expected that the financial management under the new system will reduce or even delete the content of risk management, but the financial management under the old system should still be the teaching material system in 2008. If you sign up for the financial management examination under the new system in 2009, you can also sign up for the risk management course. Let's go
Enterprise strategy and risk management
1, according to the old examination of financial cost management in 2009, do you want to take two tutorials at the same time, that is, add an enterprise strategic management tutorial? How to buy? I hope you can still enjoy a 50% discount then.
Teacher Xiaowen: The new company risk management is mainly for students who have chosen the new examination system. It should be enough for old candidates to take part in financial management study directly. Let's go
The progress of the new course "Corporate Strategy and Risk Management" is basically the same as other courses. Please rest assured.
2. Do you need to recite a lot of things in the corporate strategy and risk management exam?
Teacher Xiaowen: This part is separated from the original corporate strategy of financial management, plus internal control and risk assessment; The first step is to memorize the content of the exam, and then understand and use it flexibly on the basis of memory; The online school has set up a learning exchange section of this course, so you can go and see it often.
3. What is the specific form of the corporate strategy and risk management exam? Is it composed of objective questions and subjective questions? I heard that the exams in the comprehensive stage are all big exams?
Teacher Xiaowen: "Risk management" is separated from the original "financial management". Therefore, please refer to the question writing of financial management over the years, which will be composed of subjective questions and objective questions.
At present, the assessment method of comprehensive test is not clear, and it is expected to be based on actual case analysis, but this is only an expectation. Please pay more attention to the further suggestions provided by the AICPA and the online school in March and April.
Transferred from China * China * Association * Network * School.