注册会计师考试有多难? 区分事实与虚构
注册会计师考试. 你可能听说过这样的可怕故事:它让很多有前途的专业人士的职业生涯脱轨. 它肯定比律师资格考试更难，甚至可能比一些医学委员会的考试更难. 一旦你成为一名专业人士，就几乎不可能通过考试.
但是，这些轶事都是真的吗? 在本文中, we’re going to sort fact from fiction and provide you with an honest look at the CPA Exam so you can be better prepared for it.
继续阅读以了解考试的组成部分, 发现它是如何得分的, better understand the time commitment it takes and find out how many people actually passed it in 2021. 也许最重要的是, 在本文中, 你会从索耶·史密斯那里得到有信誉和可操作的建议, 注册会计师及高级助理, 在四大会计师事务所之一的毕马威从事鉴证工作.
关于注册会计师考试需要知道的事实
注册会计师考试到底是什么?
正式名称为统一注册会计师考试(CPA考试), 注册会计师考试是16个小时, four-section assessment that professionals must pass to become a Certified Public Accountant (CPA). Each section focuses on a specific area of knowledge or skills that directly aligns with the work newly licensed CPAs will perform. Each exam section is further broken down into small segments called testlets and includes up to three different types of questions. 以下是考试的分项内容:
准备好进入会计行业了? 在十大正规赌博平台大全排行的免费会计职业指南中获得每个职业阶段的见解.
注册会计师考试部分的分数是多少?
According to the American Institute of CPAs (AICPA)–the world’s largest accounting profession association and the entity responsible for the development and scoring of the CPA Exam–scores are reported on a scale of 0-99.
要通过考试的每一部分，你必须至少得75分. It’s important to understand that 75 doesn’t represent a percentage of the total questions you must answer correctly because questions are not weighted equally. The diagram below explains how the exam sections and different types of questions are weighted.
对于mcq, the CPA Exam uses a multi-stage adaptive test delivery model that enables test questions to be matched to each candidate’s proficiency levels.
考试需要多长时间?
注册会计师考试是一项严格的考试，需要认真的投入. 然而, 像所有的测试一样, the amount of time you dedicate to studying for each section of the exam will depend upon your own knowledge, 经验和应试能力.
“Some people study four hours a week and some will study 25 hours,” says Sawyer Smith
会计师事务所(毕马威)高级助理. “这确实是一种你付出什么就会得到什么的测试. 你的考试成绩会反映出你为考试所花的时间和精力.”
知名制剂公司, 如Becker CPA Review和UWorld Roger CPA Review, 建议考生花300-500小时学习完整的考试. 幸运的是，你不必把所有的时间都塞进一个月的学习中.
“You have 18 months to take all four sections of the exam and even though that seems like a lot of time, 你可能需要所有这些才能成功,史密斯说。. “You need to approach the exam with a strategic plan so that if you don’t pass a section the first time, 你有足够的时间在18个月的测试窗口中重新参加考试.”
注册会计师考试各部分的通过率是多少?
现在让十大正规赌博平台大全排行来讨论一下所有注册会计师考试考生最关心的是什么——通过考试. 大约一半参加注册会计师考试的人在第一次尝试时没有通过. 根据美国注册会计师协会的数据，全国平均通过率为45-55%.
Cumulative pass rates reported by the AICPA for the calendar year 2021 show that 远 had the lowest pass rate at 44.54%， BEC通过率最高，为61.94%.
| 考试部分 | 2021年累计通过率 |
|---|---|
| 澳元 | 47.98% |
| BEC | 61.94% |
| 远 | 44.54% |
| 注册 | 59.88% |
来源:美国注册会计师协会:了解更多关于注册会计师考试得分和通过率
“BEC and 澳元 are generally regarded as the ‘easier’ sections of the exam,史密斯说。. “远和注册非常困难. 它们需要大量的记忆和涵盖的信息. People usually take these two sections first during their 18-month window in case they have to retake them. And it’s important to remember that it’s not uncommon for people to need to retake them–just look at the pass rates.”
通过注册会计师考试的3个技巧
The facts in this article have laid out the truth about the CPA Exam: passing is no easy feat but it can be done! 事实上, 根据美国国家会计委员会协会(NASBA), 23,2019年共有407名考生通过了注册会计师考试. 有扎实的会计基础, 努力工作和奉献精神, 你可以加入每年都通过考试的那组考生.
Here are three tips for those who are starting their journey to become a licensed CPA from Sawyer Smith, 高级副, 保证(毕马威), 注册会计师:
- 在进入职场之前，学习并参加考试.
“我再怎么强调这个建议也不为过，”史密斯说. “Working a full-time job makes studying for and taking the CPA Exam immensely more difficult. After working 40+ hours each week and then trying to carve another 15-25 hours to study can be nearly impossible for professionals with families or other commitments.”
“Some employers have programs in place to support and incentivize employees to earn their CPA license but not all do. Many recent college grads will take the summer after graduation off to prepare for the exam, 如果这是你能解决的问题, 我强烈推荐它,史密斯补充道。. - 不自己学习和准备考试吗.
“There are several test prep companies out there and you should take advantage of them,史密斯说。. “They provide serious practice tests that will familiarize you with the exam content and format and can also help you get an idea of how to manage your time for the actual exam. 它们可能很贵, but your investment is worth it when you receive a passing score for all four sections of the exam.” - 要有策略地学习和参加考试.
“除了知道考试内容，了解考试形式和分数, 你需要制定一个战略计划来安排每个部分,史密斯说。. “Once you have chosen a testing center and you know the dates they will offer testing for each section you can begin creating your study schedule.”
Here are some questions Smith recommends you ask yourself when thinking about your exam schedule:
- “哪一部分对我来说最容易?? 我对哪些话题了解最多?”
- “What is happening in my personal life over the next 18 months that will hurt or hinder my ability to prepare?”
- “Do I have any buffer time built into my schedule to account for unexpected situations in life and work?”
- “我应该按什么顺序参加考试??”
- "我是先考难的部分还是先考容易的部分?”
The answers to these questions will help you create a strategic exam schedule that will better set you up for success.
为你的注册会计师执照之旅建立一个坚实的基础
Pursuing your CPA licensure begins by acquiring a solid accountancy foundation through a bachelor’s degree. While it’s not required for your degree to be in accounting, it is highly recommended.
十大正规赌博平台大全排行提供 灵活的B.S. 会计专业 专为专业人士打造. 课程由具有深厚会计专业知识的教师讲授. 许多人是注册会计师，在该领域有多年的经验.
Adding a graduate degree to your educational foundation may also be a smart move for CPA candidates–as some studies have shown it may boost your chances of passing the CPA exam. 《十大正规赌博平台大全排行》报道称，拥有硕士学位的首次参加考试的人 通过率高于学士学位的考生. The data reveals that the average pass rate for test-takers with a graduate degree is 58.3%. 对于那些只有学士学位的人来说，这个比率是48.8%
获得研究生学位可能是你注册会计师职业生涯的一个不错的选择. 十大正规赌博平台大全排行的在线硕士.S. 在会计 degree program can help develop your leadership and career skills while you master the technician and non-technical aspects of accounting.
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