When it comes to CPA, many people have the impression that it is a NB certificate, which represents a hard power. However, it seems that few people know exactly what CPA is. To take the CPA exam, we must first understand what CPA is, which is a shortcut to the exam. CPA, a Chinese Certified public accountant, is a person engaged in statutory assurance business according to the CPA Law of the People's Republic of China. Annual report audit is the most typical and most important legal authentication business. As a person of professional quality, the CPA verifies to other stakeholders that the annual report complies with specific preparation standards and performs risk warning obligations for certain matters. It should be understood here that the CPA is not an accountant, he may not even know any accounting practice, he is only responsible for the statement. The CPA exam is also very closely around the requirements of the practice test, almost no accounting practice content. After the reform of the CPA exam in 2009, more attention was paid to the goal of "closely meeting the needs of practicing". The main objective of the audit is to judge whether the statements provided by the management meet the specific preparation standards, and it does not require the CPA to keep books and write entries by itself. Studying the test questions in recent years can clearly feel this trend, "judgment" has become the focus of the exam, and operation is almost no longer involved. The current CPA exam is divided into two stages. First, the professional stage exam, examining six subjects: accounting, auditing, financial management, economic law, tax law, strategy and risk management. All six exams have passed the professional stage examination certificate within 5 years from the first pass. Second, the comprehensive stage examination, after obtaining the professional stage examination certificate within 5 years to complete the comprehensive examination, become a member of the Institute of Certified Public accountants. If you practice in an accounting firm, you can register as a Chinese Certified Public accountant. What exactly is the CPA exam? The general level examination has only been in operation for two years so far, and there is not enough information to make a judgment. However, the professional stage examination, which has lasted for more than ten years, can certainly be a standardized qualification examination.
Be sure to make good use of online courseware, audio and video stimulation than their own reading effect is much better! The logic system of the teacher's lectures is particularly clear, which can assist memory (science and engineering love, without rote memorization).
This article is an unauthorized grab from Experience
Understanding based on memory. This is probably a magic weapon for science and engineering students. Accounting standards, auditing standards, tax law, finance, economic law, almost every subject has a logical system. Understand and simplify.
Except for money, there is no need to read textbooks. The guide book of the online school sums up the test points very well and saves time. Financial must use the new book of the year, many of the ideas have changed every year in these years.
Money is very important. There is no need to use exam tactics in other subjects except finance. Only do the real problem, only do the real problem with time, redo the example problem on the textbook! At the end of each chapter of the guide book summed up the history of the exam and the current time, only do these is enough, once done not enough can be done again. Timeliness is very important, sometimes we can not judge whether the past is still applicable under the current guidelines, so there is no need to do too long ago, and there is no need to do complete sets of real problems, only to do online school teachers used in the lecture, the tutorial book summed up the real problem.
Self-summary is always necessary, always keep a clear understanding of those knowledge points you have learned well, those knowledge points should be strengthened, and the sprint review should be focused. On the other hand, we must have a complete knowledge picture of each subject in our hearts, and each knowledge point is not scattered, and we need a network to connect all knowledge points. In a word, thinking is more important than study.
Reasonable assurance. This is a term in auditing, the CPA only provides reasonable assurance that the statement is free from material misstatement, but does not provide absolute assurance. The test is the same, 60 years, do not need to prepare for the goal of 100 points. Specific to myself: time is short, six subjects together, too much knowledge is easy to forget, learning with 70 to 80 points of the goal; Before the exam, simulate the real questions of the past two years (each question has been done when reviewing chapters) about 60 to 70 points; When the actual test, did not do the new question, after the test estimated the maximum of 65 points and the minimum of 53 points; At the end of the score, the highest 72 and the lowest 60. What is a reasonable guarantee, everyone's situation is not the same, like me for the first time, the 6 sections of several sections of the situation, the above state can be considered a reasonable guarantee; If someone has already taken five exams and must pass the last one this year, the degree required for reasonable assurance must be different.
In the final sprint stage, simulate the test with previous years, pay attention to the exam time. Not in the state of the exam to do the question will not find that seemingly understand the knowledge point is always wrong. Each subject to do 2 to 3 sets of true questions, do wrong content must be summarized and strengthened. The number of questions is not much, but every question can bring substantial improvement, which is a tour de force to save time.
There is always a standardized way to deal with standardized tests, there is no best way, only the most suitable for their own way. For any standardized test, it is often more important to study the test in depth than to review the knowledge.