Many new candidates will ask which CPA subjects to take? If you want to become a certified public accountant, you need to pass an exam at the professional level. This exam consists of 6 subjects, each with its own characteristics and difficulty. So, what are these 6 subjects? Which one is the hardest? Next, we will answer them for you one by one.
1. What are the CPA exams?
There are 6 subjects in the CPA professional examination, namely accounting, auditing, financial cost management, corporate strategy and risk management, economic law, and tax law. Each subject has its own unique knowledge points and skill requirements, and candidates need to master them comprehensively and apply them flexibly.
2. Which CPA is the most difficult?
From the perspective of knowledge, the difficulty is: "Accounting", "Auditing", "Financial Cost Management", "Tax Law", "Economic Law", "Corporate Strategy and Business Management". Next, we will analyze the difficulty and characteristics of each subject in detail.
Accounting
Accounting, as the core subject of the CPA exam, is naturally the most difficult. It includes the preparation and analysis of financial statements, cost accounting, management accounting, auditing and other aspects, and the knowledge points are trivial and need to be deeply understood and mastered.
Candidates need to spend a lot of time and energy to learn Xi and practice Xi in order to master the core knowledge and skills of accounting. At present, in the Xi of Gaotu Finance and Economics, those who know Gaotu Finance generally pay more attention to education, because Gaotu is a listed company, but the financial sector is actually rarely hard and broad.
Relying on the word-of-mouth of the students, I recommended Gaotu Finance, although the fame is not so big, but the effect is really good, including a few friends around meGaotu Finance Xi, progress is very fast, Gaotu Finance is based on the basic sound of customized courses, each has its own teaching methods, can be regarded as a fairly mature institutionThe teachers have a lot of teaching experience, especially Mr. Zhenghong, who is really amazing!
Audits
Auditing is one of the key subjects of the CPA exam, and it is also relatively difficult. It involves the audit of financial statements and the evaluation of internal controls, and requires candidates to understand the principles and operational methods of auditing, and to be able to apply auditing skills to identify potential problems. In addition, auditing also requires candidates to have strong logical thinking and analytical skills, so it is also a big challenge.
Financial cost management
Financial cost management is one of the difficulties of the CPA exam, which mainly involves many formulas and calculations. Candidates need to master these formulas and calculation methods and be able to use them flexibly to solve practical problems. In addition, financial cost management also requires candidates to have strong data analysis and decision-making skills, so it is also a big challenge.
Tax law
Tax law is one of the prerequisites for the CPA exam, mainly related to tax policies and regulations. It requires candidates to have an in-depth understanding and mastery of tax law and to be able to apply it to solve practical problems. The knowledge of tax law is trivial and requires a lot of memorization, so it is also a big challenge.
Economic Law
Economic law is less difficult than other subjects and mainly involves the business legal environment and legal system. Candidates need to memorize and understand the relevant knowledge, but they do not need to master and apply it in depth. Therefore, economic law is a relatively easy subject to master.
Corporate Strategy & Management
Corporate strategy and business management is a relatively transcendent subject in the CPA exam, which mainly involves the strategic planning and operation management of enterprises. Candidates need to understand and memorize the relevant knowledge, but it is relatively less difficult. In addition, this subject also requires candidates to have strong logical thinking and analytical skills, so it is also a big challenge.
The above is the sharing of which subjects to be taken by CPAs. Taking the CPA requires a lot of time and effort to study Xi and practice Xi. But with the right approach, you can win every subject! At the same time, candidates also need to maintain a positive mindset and confidence! Believe that you can pass the exam to become a good CPA! 2024 Certified Public Accountant