College students can take the CPA exam, but they must be fresh graduates to take the exam.
The specific registration conditions for certified public accountants are: full capacity for civil conduct, college degree or above, or intermediate or above technical titles in accounting or related majors.
Not allowed to sign up for the national unified examination for certified public accountants, whose certificate of certified public accountants has been revoked, and less than five years have elapsed since the date of punishment decision to the date of application for registration; Those who took the national unified examination for certified public accountants in the previous year were prohibited from taking the examination due to violation of regulations, and the time limit was not full; A person who has passed the general examination.
However, the note-taking exam is more difficult than other exams, and there are many subjects. It is recommended to start reviewing in sophomore year. Note Examination subjects are divided into professional stage examination subjects and comprehensive stage examination subjects.
The following are the subjects and examination arrangements for the 20021CPA examination for your reference:
1. There are six subjects in the professional stage, namely accounting, auditing, economic law, tax law, financial cost management, corporate strategy and risk management. Only by passing these subjects can you take the comprehensive examination.
2. The comprehensive stage examination is divided into examination paper 1 and examination paper 2.
The first test paper focuses on legal business, and its contents mainly involve accounting, auditing and tax law. The second paper focuses on management consulting and business analysis, which mainly involves financial cost management, corporate strategy and risk management, economic law and other professional fields.
Among college students, fresh graduates can take the exam, but non-fresh graduates can't. According to the regulations, fresh college graduates who have not obtained college education or above need to provide certificates when registering, and also need to issue corresponding certificates of education after the examination, otherwise the results will be invalid.
Students who are not fresh graduates are not allowed to register for the CPA exam, but they can make preparations in advance because they have plenty of time at school. In professional examinations, accounting and auditing are more difficult to test, which requires a lot of time to study, review and practice. Students can gnaw away the important and difficult points in their sophomore and junior years, so that they can choose a better subject combination when they graduate in their senior year.