The CPA exam is not difficult, choosing the matching method that suits you will help you prepare for the exam efficiently and pass the exam smoothly, candidates can choose the subject matching scheme that suits them according to their own situation, the matching scheme has accounting + tax law, accounting + auditing, financial management + strategy, accounting + tax law + auditing, accounting + tax law + economic law + auditing, etc., accounting subjects involve a large number of knowledge points and complex financial processing, which is more difficult.
2024 Note Subject Matching Plan
1. Accounting + tax law.
This is the most basic combination of subjects in the CPA exam, and accounting and tax law are the two subjects with the highest proportion in the CPA exam. If you have a weak foundation or a short preparation time, you can choose this combination plan.
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2. Accounting + auditing.
This combination scheme is more common, because auditing is an extension and deepening of accounting, and learning the two subjects together can better grasp accounting knowledge.
3. Financial management + strategy.
This combination scheme is more suitable for candidates who are engaged in financial management or have experience in financial management. Financial management and strategy are both relatively comprehensive subjects, which require a certain understanding of business operation management.
4. Accounting + tax law + auditing.
This combination is more comprehensive, covering the three important subjects in the CPA exam, which is suitable for candidates who have a certain foundation and have plenty of time to prepare for the exam.
5. Accounting + tax law + economic law + auditing.
This combination is more comprehensive, covering the four important subjects in the CPA exam, and is suitable for candidates who have a certain foundation and plenty of time to prepare for the exam.
6. Accounting + tax law + economic law + strategy.
This combination is more comprehensive, covering the four important subjects in the CPA exam, and is suitable for candidates who have a certain foundation and plenty of time to prepare for the exam.
7. Accounting + tax law + auditing + economic law + strategy.
This combination scheme is full coverage of all subjects, which requires candidates to have considerable study time and energy, and is suitable for candidates with strong learning ability and ample study time.
Note: Which subject will be difficult to take
According to the feedback and pass rate of candidates over the years, accounting is usually the most difficult subject in the CPA exam. Accounting involves a large number of knowledge points and complex financial processing, which requires candidates to have a solid professional foundation and high learning ability and comprehensive quality. Auditing is also a relatively difficult subject that requires candidates to have solid theoretical and practical skills. In addition, subjects such as financial cost management, tax law, and economic law are also difficult and require candidates to spend a lot of time and effort preparing for the exam.
Of course, each candidate's foundation and learning ability are different, and the evaluation of the difficulty of each subject is also different. Therefore, when preparing for the CPA exam, candidates should comprehensively consider the difficulty of each subject according to their actual situation, formulate their own preparation plans and strategies, and improve the preparation efficiency and pass rate.
Why is there such a big difference between the number of practicing CPAs and non-practicing CPAs?
1. The occupational requirements are different.
Practicing CPA refers to a certified public accountant who is engaged in auditing, tax consulting and other services in an accounting firm or auditor firm, and needs to have certain professional knowledge and practical experience. Non-practicing CPA refers to personnel engaged in accounting, finance and other work in enterprises, ** institutions and other units, and do not need to practice in law firms.
2. The difficulty of the exam is different.
The CPA exam is difficult, requiring candidates to have a solid professional foundation and high comprehensive quality, and the pass rate is relatively low. The difficulty of the non-practicing CPA exam is relatively small, the requirements for the comprehensive quality of candidates are not high, and the pass rate is high.
3. Different career plans.
The career plan of practicing CPA is generally developed in institutions such as accounting firms or auditor firms, which require certain professionalism and practical experience. The career planning of non-practicing CPA is to develop in enterprises, institutions and other units, and pay more attention to practical application and work experience.
4. The policy environment is different.
The policy environment is also an important factor influencing the gap between the number of practicing CPAs and non-practicing CPAs. Some policies stipulate that only practicing CPAs can engage in certain businesses or professions, such as issuing audit reports, acting as corporate financial advisors, etc. Therefore, the threshold for practicing CPA is relatively high, and it has certain professional qualifications and qualifications.
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