Certified Public Accountant (CPA) is one of the highest-value professional qualifications in the field of finance and accounting. Passing the CPA exam not only represents the holder's professional ability in accounting, auditing, financial cost management, etc., but also provides them with more opportunities for career development. So, what does CPA learn?Who is it suitable for?This article will answer them one by one.
1. What does CPA learn?
The CPA exam is divided into two parts: the professional stage and the comprehensive stage. There are 6 subjects in the professional stage examination, including accounting, auditing, financial cost management, corporate strategy and risk management, economic law and tax law. The comprehensive stage examination mainly examines the candidates' comprehensive application ability in various subjects in the professional stage.
Introduction to each subject in the professional stage:
1) Accounting: Accounting is the basic subject of the CPA exam, which mainly involves accounting theory, accounting practice and financial statement analysis.
2) Auditing: Auditing is a compulsory subject in the CPA exam, which mainly involves auditing theory, auditing procedures and methods, internal control, etc.
3) Financial cost management: Financial cost management is an important subject of CPA exam, which mainly involves financial management theory, financial analysis, investment decision-making, cost management and other aspects.
4) Corporate Strategy and Risk Management: Corporate Strategy and Risk Management is a popular subject in the CPA exam, which mainly involves corporate strategy formulation, risk management, and corporate mergers and acquisitions.
CPA is more difficult and there are many subjects, and it is more difficult to learn on your ownWhen I was preparing for the CPA exam, I had been following the courses of Gaotu Finance, that is, every teacher of Gaotu Finance spoke very well, especially Mr. Ding Kuishan, who talked about accountingEveryone knows that accounting is the most difficult subject in CPA exam preparation. Under the explanation of Mr. Ding Kuishan, it becomes vivid and interesting, not so boring, and many very difficult knowledge points will not be difficult to understand.
5) Economic law: Economic law is a compulsory subject in the CPA exam, which mainly involves the basic theory of economic law, contract law, company law, ** law and other aspects.
6) Tax law: Tax law is a compulsory subject in the CPA exam, which mainly involves tax theory, tax reform, and the calculation of tax rates of various taxes.
Introduction to the Comprehensive Stage Exam:
The comprehensive stage exam is a comprehensive examination of the knowledge that candidates have learned in the professional stage, mainly involving financial statement analysis, corporate strategy and risk management, tax planning, etc. The comprehensive stage examination focuses on the candidates' practical application ability and comprehensive quality, and requires candidates to have the ability to solve practical problems.
2. The CPA exam is suitable for the following groups of people
Engaged in accounting, auditing and other related staff:CPA certificate is one of the necessary qualifications for people engaged in accounting, auditing and other related work, holding CPA certificate can enhance professional competitiveness and increase promotion opportunities.
Finance and Economics College Students:Students in finance and economics colleges can make full use of the advantages of being in school and improve their professional quality and employment competitiveness through the CPA exam.
Those who wish to work in the fields of finance, accounting, etc: Those who wish to work in the fields of finance, accounting, etc. can improve their professional level and increase employment opportunities through the CPA exam.
Those who want to improve their professional quality: Whether you are a working person or a freelancer, as long as you want to improve your professional quality, you can improve your professional level by passing the CPA exam.
I believe everyone understands what CPA learns. CPA is one of the highest-value professional qualifications in the field of finance and accounting. Whether you are engaged in accounting, auditing and other related workers or those who want to work in finance, accounting and other fields, you can improve your professionalism and professional competitiveness by obtaining a CPA certificate. At the same time, the CPA certificate is also one of the important stepping stones for career promotion and job hunting, I hope this article can help you understand the content of the CPA exam and who it is suitable for, and provide some preparation suggestions and resources to share, I wish you to become a CPA as soon as possible!Chinese Institute of Certified Public Accountants