Introduction: Determine whether it meets the requirements of 20 15 CPA examination.
Registration conditions and exemption conditions for professional stage examinations:
Registration conditions:
At the same time, China citizens who meet the following conditions can sign up for the professional stage examination of the national unified examination for certified public accountants:
(1) Having full capacity for civil conduct;
(2) Having a junior college degree or above, or having an intermediate or above technical title in accounting or related major.
Exemption condition
Persons with senior accountants, senior auditors, senior economists, senior statisticians, or senior technical titles of associate professors and associate researchers in related disciplines of economics, management and statistics (hereinafter referred to as exemption personnel) may apply for exemption from the national unified examination for certified public accountants 1 professional subjects.
Registration combination: determine the registration combination of the 20 15 CPA exam.
For those who have "little study time", there is little review time, and they all use the time squeezed out to study. Therefore, it is recommended that such candidates do not apply for too many subjects, and it is generally best not to exceed two; For candidates who have "more study time", although they have a lot of time to study every day, they often don't cherish it because of more time, which leads to unnecessary waste of time, low learning efficiency and no good results in the end. Instead of this, it is better to apply for more subjects, so that your study will be more energetic and it will be easier to pass the exam.
First, intermediate accounting titles
Intermediate accounting title is a kind of accounting title, which is divided into primary accounting title, intermediate accounting title and senior accounting title. According to the current regulations on the management of accounting titles, accountants can evaluate their titles after passing the intermediate accounting title examination. An accountant refers to an accountant who has a certain accounting professional level, has obtained a certificate after examination, and can accept the entrustment of the parties to undertake business related to auditing, accounting, consulting and taxation. In western countries, accountants are freelancers as well as lawyers, doctors and engineers. In China, accounting is one of the technical titles of accounting cadres.
subject of examination
The technical intermediate qualification examination for accounting majors consists of three subjects: financial management, economic law and intermediate accounting practice.
Financial management and economic law 2.5 hours, intermediate accounting practice 3 hours.
"Intermediate Accounting Practice" subjects: single-choice questions, multiple-choice questions, judgment questions, calculation and analysis questions, and comprehensive questions.
"Financial Management" subjects: single-choice questions, multiple-choice questions, judgment questions, calculation and analysis questions, and comprehensive questions.
"Economic Law" subjects: single choice questions, multiple choice questions, true or false questions, short answer questions and comprehensive questions.
"Primary Accounting Practice" and "Basis of Economic Law" are both objective topics. Basis of Economic Law is the same as 20 1 1. The original "calculation analysis questions" and "comprehensive questions" of the course "Primary Accounting Practice" are adjusted to "non-directional multiple-choice questions" as follows:
"Basis of Economic Law" subjects: single choice questions, multiple choice questions, judgment questions and indefinite choice questions.
"Primary Accounting Practice" subjects: single choice questions, multiple choice questions, judgment questions and indefinite choice questions.
Second, certified public accountants.
A certified public accountant refers to a person who has obtained a certificate of certified public accountant and practices in an accounting firm. Refers to professionals engaged in social audit/intermediary audit/independent audit. In some other countries, such as international accountants and AIA, such as Britain, Australia and Canada. Internationally, accountants generally refer to certified public accountants, not middle-level professional accountants in China. The subjects of CPA examination are accounting, auditing, financial cost management, economic law, tax law and strategy, and risk management.