Introduction to the subjects of CPA examination

Certified public accountants mainly test the professional contents of six subjects, such as accounting, auditing, financial management, strategy, tax law and economic law, and have no statistical knowledge. In the process of applying, they can choose some subjects to apply.

Professional stage examination subjects

Accounting, auditing, tax law, economic law, enterprise strategy and risk management, financial cost management. Applicants for professional examinations can apply for 6 subjects at the same time, or they can choose to apply for some subjects.

Comprehensive stage examination subjects

Comprehensive test of professional ability (paper 1) and comprehensive test of professional ability (paper 2). Candidates can only take the comprehensive stage exam after passing all the subjects in the professional stage exam.

Professional stage exam

Whether the applicant has the professional knowledge, basic professional skills and professional ethics required by the practice of certified public accountants. Examination subjects: accounting, auditing, tax law, economic law, corporate strategy and risk management, financial cost management.

The main tests of the comprehensive stage exam

Whether candidates have the ability to comprehensively apply professional knowledge, adhere to professional values, follow professional ethics, adhere to professional attitudes, and effectively solve practical problems in the professional environment. The comprehensive stage exam has a comprehensive test subject of professional ability.