There is little change in theory and practice, little change in enterprise financial audit, little change in enterprise financial module, and the biggest change in legal department.

The financial management textbook is the most stable among the six textbooks, and the strategic textbook is the most unstable among the six textbooks. Accounting and auditing are basically stable, and there are many subtle changes in tax law and economic law every year.

A certified public accountant refers to a person who has passed the CPA qualification examination, obtained the CPA certificate and practiced in an accounting firm. The subjects of CPA examination are accounting, auditing, financial cost management, economic law, tax law and strategy, and risk management.