2023 Certified Public Accountant Examination Time
Registration time: 8:00 am on April 6-8: 00 pm on April 28.
Payment time: June1May-June 30th (8:00-20:00).
Printing time of admission ticket: August 7-August 22 (8:00-22:00)
Examination time: professional stage from August 25th to August 27th.
Comprehensive stage August 26th
Time to query results: estimated to be 1 1 month.
Preparation methods, pay attention to the professional stage
1. Make a scientific plan to ensure learning efficiency.
When preparing for the exam, we must have a general plan for the study materials and study time, adjust the plan in time with the specific study situation, make specific study plans every week and every day, and then strictly follow the preparation plan to ensure high-quality and effective study.
2. Organize and form your own set of wrong questions.
Candidates must plan their time reasonably and control their progress. Candidates can record in the mobile phone memo, fill in the daily study tasks, grasp the situation, study progress and so on. Sorting out the wrong questions is also a key step. Every time you finish a chapter of exercises, you should summarize the causes of mistakes in time, record the types and knowledge points that are prone to mistakes, mark the typical exercises that you have not mastered thoroughly, and study them repeatedly, so that you can avoid making the same mistakes again when you encounter similar problems.
3. Review what you have learned in time and get ready in the sprint stage. In the sprint stage of the CPA exam, candidates are advised to review the past and learn new things, take out the topics reviewed before and the examples of the teaching materials, and practice more simulation questions and real questions. It is normal for candidates to adjust their mentality before the exam. At the same time, it is also the best state before the exam. The key is to do a good job in psychological construction and adjust one's psychological balance.
Characteristics of CPA subjects and preparation skills
1. Accounting
The difficulties of accounting focus on long-term equity investment, financial assets, enterprise merger, financial statements, income tax accounting and other chapters. From the overall system of certified public accountants, accounting is the basis of auditing, tax law and financial management. Candidates must first understand the principle of "debit and credit bookkeeping method" and understand accounting entries; For long-term equity investment, we should also study the counseling books and teachers' courseware repeatedly, pay attention to the relationship between chapters and review them comprehensively.
2. Audit
For those who have no audit experience, auditing is still quite difficult, but its test sites are very clear, many of them are independent and need to be broken through one by one, and the major issues of auditing are concentrated in several important chapters every year, which need to be combined with the teacher's explanation. The audit focuses on the basic principles of audit, the audit test process, the balance audit of various trading accounts and audit reports. For the key and basic chapters, we should study the textbooks repeatedly and understand them with specific cases and exercises.
3. Financial management
There are the most formulas and the largest amount of calculation, and there is a feeling of mathematical regression. It is very important to understand and remember the correct calculation formula, so reviewing financial management can also be based on problems, giving consideration to speed and accuracy.
4. Economic law
The characteristics of economic law and tax law are somewhat similar, with fragmentary knowledge, the most need for memory, and higher requirements for memory and expression.
The scope of economic law is very wide, and almost the whole book may have problems, among which property law, foreign-invested enterprise law, company law, bankruptcy law, contract law, securities law, payment and settlement system and bill legal system have always been the key contents. At the same time, economic law attaches great importance to practical application, not just rote learning, and it is very important to analyze it with practical cases.
5. Tax Law
Knowledge points are fragmentary, and at the same time, the amount of calculation is large, and proficiency is very important. Each tax looks different, but in fact the basic framework is the same. It can be summarized by taxpayer, tax scope, tax rate, tax basis and tax scope. Through the classification and comparison of knowledge, it is more conducive to memory and can get twice the result with half the effort.
6. Strategy
The course of strategy is similar to auditing in logic and economic law in recitation. It analyzes strategy, objectives, operation, organization, internal control and risks from the perspective of enterprises, so it is necessary to set out from the overall situation, establish an overall framework, recite the main points, and understand the aspects and contents of case analysis. This topic has a lot of words and time is tight. You can find out the dimensions and aspects of the analysis question first and then copy and paste the quoted cases to answer it, which can save a lot of time.