The Certified Public Accountant (CPA) exam is one of the most challenging exams in the field of finance, with a fairly low pass rate every year. For many college students who are about to take the test, it is crucial to understand the scoring rules of the CPA. So, how does CPA pass?What are the scoring rules?Here's the answer.
1. Introduction to the CPA exam
The CPA exam is divided into a professional stage and a comprehensive stage, and the professional stage examines six subjects, including accounting, auditing, financial cost management, economic law, tax law, corporate strategy and risk management;The comprehensive stage is the comprehensive use of the content of the professional stage. The exam is based on a 100-point system, with 60 points being the passing line.
Second, how to pass the CPA
Multiple choice questions: 1 point for each question, a total of 24 questions. Correct answers are scored, incorrect answers are not scored.
Multiple choice questions:Each question is worth 2 points, with a total of 14 questions. Choose at least two answers, 2 points for all correct answers, and no points for wrong or multiple choices.
Calculation and analysis questions: 10 points for each question, 10 questions in total. Points are given according to the steps, full points are awarded for correct answers, and no points are awarded for incorrect answers or missing steps.
Short-answer questions: 8 points for each question, a total of 5 questions. Points are given according to the steps, full points are awarded for correct answers, and no points are awarded for incorrect answers or missing steps.
Comprehensive questions: 15 points for each question, 2 questions in total. Points are given according to the steps, full points are awarded for correct answers, and no points are awarded for incorrect answers or missing steps.
3. The meaning behind the scoring rules
After understanding the scoring rules, it is not difficult for you to find that the CPA exam pays great attention to the accuracy and completeness of the answers. Each question has its corresponding score, which not only reminds candidates to take each question seriously, but also tells candidates to pay attention to the comprehensiveness of the questions when answering the questions. For example, in a multiple-choice question, you can get 2 points for answering two answers correctly, but you will not be awarded for incorrect answers or missed answers.
This requires candidates to carefully consider the correctness of each option when answering the questions. At present, there are many CPA training institutions on the market, and the quality is also uneven, so there will be a lot of confusion when choosing a course, but no matter which online course you apply for, it is still very reliable to choose a more well-known institution, Gaotu Finance I still recognize, listed companies, brand quality is also excellent, and there are also small partners around Gaotu Finance.
Studying in a large institution, both in terms of teachers and course quality control, is very strict, and learning with a professional teacher will be much more efficient than self-study. Daily class, not only the head teacher urges learning, but also can contact some students who are studying at the same time, the atmosphere of learning is still very strong, there are questions The teacher will also answer them in a timely manner, follow such a reliable institution to study, as long as you stick to it, it is a matter of time before you get a certificate.
4. How to deal with scoring rules?
Examine the topic carefully: For multiple-choice questions and multiple-choice questions, candidates must carefully review the questions, understand the true meaning of the questions, and avoid answering the wrong questions because of misunderstanding the questions. At the same time, pay special attention to the trap options in the question to avoid being confused.
Think holistically:For short-answer questions and comprehensive questions, candidates should think about the question holistically when answering the questions, taking into account all relevant factors and knowledge points. When answering questions, make a list of key points in an organized manner, and explain and explain them to ensure the completeness and accuracy of the answers.
Emphasis on calculation and analysis: For the calculation part of the calculation analysis question and the comprehensive question, candidates should be proficient in various financial and accounting calculation methods, and be able to flexibly apply them to practical problems. Pay attention to precision and accuracy when calculating to avoid losing points due to calculation errors.
Simulation exercises:Simulation practice is an effective way to improve your test-taking ability. Candidates can practice through mock test questions, familiarize themselves with the question types and difficulty of the exam, and improve their answering skills and time management skills. In the simulation exercises, candidates can also evaluate their answers according to the scoring criteria, find out their shortcomings, and make targeted improvements.
Through the above introduction and analysis, I believe you have a deeper understanding of how to pass CPA. In the process of preparing for the exam, candidates should take every subject and every question seriously, and pay attention to the mastery of basic knowledge and the cultivation of test-taking ability. As long as you work hard and overcome difficulties, I believe that successfully passing the CPA exam is not an unattainable dream.
Certified Public Accountant