Article source: Gordon Education
There are two more well-known certificates in the financial and accounting circles, that is, the certified public accountant certificate and the tax accountant (formerly certified tax agent) certificate, in the eyes of the layman, these two certificates belong to different fields, basically no relationship, but in fact, these two certificates have always been the senior certificates that accountants want to collect in the pocket, and everyone even found that the fit between the two certificates is very high, and the combination of the two certificates is simply not too fragrant!
Today, Liu Li xue sister sorted out the relationship between the content of the CPA and the tax accountant exam for everyone, and the text also put forward some practical suggestions for the preparation of the two exams at the same time, and in 2022, if you want to get these two certificates as quickly as possible, look at it!
☞ Before understanding the relevant situation, the student sister first prepared a tax accountant exam preparation material package for everyone - free resources, but also to achieve efficient exam preparation, quickly click the link below to get it!
Does it matter to a certified accounting tax accountant?
The relationship between certified accounting and tax accountants is still quite large, which can be seen from the content of the exam subjects! The correspondence between the tax accountant exam subjects and the certified public accountant is very obvious:
(1) The "Tax Law" of certified accounting and the "Tax I", "Tax II" and "Tax-related Practice" of the tax accountant, the content of the examination overlap is as high as 90%.
Some people say that the content of "Tax I" and "Tax II" is more detailed, maybe this sentence is correct, but in fact, the extra content is too detailed to be easy to ask, so the scope of the question is basically within the scope of the "Tax Law" of the registered accounting; as for the "Tax-related Practice", it involves the "Tax Collection and Management Law" and the treatment of tax accounting, the collection and management law is learned in the "Tax Law" of the registered accounting, and the core of tax accounting is actually the repeated assessment of "Tax I" and "Tax II", which only needs to be sorted out.
(2) "Accounting" of certified accounting and "Finance and Accounting" of tax accountant, the content of the examination overlap is as high as 80%.
Why at 80%, because the tax accountant also has a little bit of financial management topics, I am assuming that you have not studied "Financial Management", if you have studied "Financial Management" then it can be said that the overlap is 98%. The financial accounting difficulty of the tax accountant is much lower than the "Accounting" of the certified accounting, because it is all a multiple choice question, so the difficulty will not be too large, so with the "Accounting" foundation of the certified accounting, there is no need to worry about the "Finance and Accounting" of the tax accountant.
(3) The Economic Law of Certified Accounting and the Law on Tax-related Services of Tax Accountants also have a 55% overlap in the content of the examination.
This should be the subject with the largest gap, the tax accountant's "Tax-related Law" is very extensive, including civil law, civil litigation, criminal law, criminal procedure, administrative law related content, so the scope is wide, the examination is very shallow. However, from the feedback of the college in previous years, if you have the foundation of certified accounting and then take the tax accountant exam, you can not worry too much about this gap, first eat the "Economic Law" of certified accounting, and then find some time to digest the chapters with heavier scores of the tax accountant law.
Certified Accounting and Tax Accountants are also more efficient in preparing for the exam
When preparing for the exam, choosing a scientific learning method is very helpful for successfully understanding the knowledge points of memory. Combined with the preparation effect and experience summary of students in previous years, according to the characteristics of different candidates, Xuejie has sorted out the following preparation suggestions (for reference only):
1. Selection of application subjects
Overall:
❶ The "Accounting" and "Financial Cost Management" of the certified public accountant can be applied together with the "Finance and Accounting" of the tax accountant;
❷ The "Tax Law" of the certified public accountant can be applied for the examination together with the "Tax Law (I)" and "Tax Law (II)" of the tax accountant;
❸ The Economic Law of the Certified Public Accountant can be prepared together with the Tax Accountant's Law on Tax-Related Services.
The specific test arrangement can be determined according to the candidate's test goals, because both results are valid for 5 years, so the candidates do not need to put too much pressure on themselves.
In addition, if candidates want to successfully win the CPA, it is recommended that in the process of preparing for the exam, the review time will be tilted to the CPA subjects more, basically the candidates with a relatively good foundation or sufficient preparation time will take two CPA subjects every year, and then match one or two tax accountant exam subjects according to the correlation between the subjects, and they will be able to win the double certificate in three years.
2. Specific preparation methods
We know that there is a two-month exam time difference between the tax accountant and certified public accountant exams. So you have to do some basic exercises these two months. If you say that you don't look at it at all for two months, and then go to the tax accountant exam in November, this may not be easy to pass.
Why? Because of this memory curve of people, it will slowly forget, there are some knowledge points you have learned before, but if you do not review, you will naturally forget.
The specific way to learn is that in these two months, the first thing is to do the real questions for nearly three years, in addition, all the new knowledge points must be sorted out and carefully studied, so that you should be more relaxed when you take the tax accountant certificate.
The above is all the content of this post, if you want to learn more about tax accountants, welcome to go to the official website of Gordon Education Tax Accountant Channel! In addition, if you want to take the tax accountant exam, you can also get free study materials through the link below!
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【Special Instructions】
Due to the constant changes and adjustments of the examination policies and contents, the above information provided in the article is for reference only, if there is any objection, please refer to the content published on the official website.