The CPA Comprehensive Exam is the highest level of the CPA exam and is a very challenging exam for candidates who want to become CPAs. This article will give you a detailed introduction to how to take the exam and the difficulty analysis, so as to help students better understand the exam requirements and coping strategies.
1. Note the content of the comprehensive examination
Note: How to take the comprehensive test? Note: The comprehensive examination mainly examines the candidates' comprehensive application ability in six subjects (accounting, auditing, tax law, financial cost management, corporate strategy and risk management, and economic law) at the professional stage. The exam covers the basic theoretical and practical knowledge of each subject, as well as interdisciplinary connections and comprehensive applications.
Specifically, the comprehensive examination includes the following:
Comprehensive Accounting Questions: Examine candidates' comprehensive application ability in the field of accounting, including financial statement analysis, business combinations, financial instruments and other advanced accounting content. 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, and it relies on the word of mouth of the students to spread more.
Recommend Gaotu Finance, although the reputation is not so big, but the effect is really good, including a few friends around me who are also studying Xi Gaotu Finance, and the progress is very fastGaotu Finance is based on the basic sound of customized courses, each with its own teaching methods, it is a fairly mature institution, the teachers have a lot of teaching experience, especially Mr. Zhenghong is really powerful!
Comprehensive Audit Questions: Examine the candidates' comprehensive application ability in the field of auditing, including audit plan, risk assessment, internal control, etc.
Comprehensive questions on tax law: Examine candidates' comprehensive application ability in the field of tax law, including tax planning, tax risk management, etc.
Comprehensive questions on financial cost management: Examine the candidates' comprehensive application ability in the field of financial cost management, including financial analysis, investment decision-making, cost management, etc.
Corporate Strategy and Risk Management Comprehensive Questions: Examine candidates' comprehensive application ability in the field of corporate strategy and risk management, including strategic planning, risk management, mergers and acquisitions, etc.
Comprehensive questions on economic law: to examine the candidates' comprehensive application ability in the field of economic law, including company law, ** law, commercial contracts, etc.
2. The difficulty of the comprehensive examination is relatively large, mainly in the following aspects:
The scope of the investigation is extensiveNote: The comprehensive examination covers the knowledge points of six subjects, covering the basic theoretical and practical knowledge in various fields. Candidates need to have a comprehensive knowledge base and the ability to make interdisciplinary connections.
High degree of integration of knowledge points:Note: The comprehensive examination emphasizes the integration of knowledge and interdisciplinary connections, and candidates need to integrate the knowledge points of different disciplines and use integrated thinking to analyze and solve practical problems. This requires candidates to have a high level of comprehensive application ability and thinking.
Focus on application capabilitiesNote: The comprehensive examination focuses more on the candidates' application ability, including the ability of assurance business, management consulting and business analysis. Candidates need to have the ability and experience to solve real-world problems in order to better cope with the case analysis questions in the exam.
Competition is fierce:The competition in the comprehensive examination is very fierce, and candidates need to have excellent comprehensive quality and superb test-taking ability to stand out.
Although the comprehensive exam is difficult, as long as the candidates have comprehensive knowledge reserves, comprehensive application ability and practical experience, I believe you will be able to successfully pass this high-level exam! Certified Public Accountant