MindMap Gallery CPA Certified Public Accountant Review Plan
The figure below summarizes the CPA review plan, including accounting (exam time, review time, review plan), auditing (exam time, review time, review plan), tax law (exam time, review time, review plan).
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This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about the reproductive development of animals, and its main contents include: insects, frogs, birds, sexual reproduction, and asexual reproduction. The summary is comprehensive and meticulous, suitable as review materials.
CPA Certified Public Accountant
Accounting
Exam time: August 26/28, 2022
Review time: May, June, August 2022
review plan
Week 6 (5th-8th): Understand and master the general introduction of Chapter 1, understand and use inventory
Week 7 (9th-15th): Understand and use fixed assets, use and master intangible assets, and investment real estate
Week 8 (16th-22nd): Application and control of long-term equity investments and joint ventures, asset impairment
Week 9 (23rd-29th): Use to control liabilities, employee compensation, and share-based payment
Week 10 (May 30-June 5): Use to control borrowing costs and contingencies
Week 11 (6th-12th): Use and master financial tools
Week 12 (13th-19th): Application control leasing Non-current assets held for sale, disposal groups and discontinued operations Owner’s equity
Week 13 (20th-26th): Use and control income, expenses, profits, government subsidies, and income tax
Week 14 (June 27-July 3): Use and master non-monetary asset exchange, debt restructuring, foreign currency conversion
Week 15 (4th-10th): Eight remaining chapters
audit
Exam time: August 27, 2022
Review time: May, June, August 2022
review plan
Week 6 (5th-8th): Understand and apply the basic principles of auditing
Week 7 (9th-15th): Understand and apply the basic principles of auditing
Week 8 (16th-22nd): Apply and master the audit testing process
Week 9 (23rd-29th): Apply and master the audit testing process
Week 10 (May 30-June 5): Use auditing to master various transactions and account balances
Week 11 (6th-12th): Use auditing to understand various transactions and account balances
Week 12 (13th-19th): Apply and master the consideration of special matters
Week 13 (20th-26th): Use and master the consideration of special matters
Week 14 (June 27-July 3): Use and master to complete audit work and issue audit reports. Understand and use corporate internal control audits.
Week 15 (4th-10th): Understand and apply quality management and apply and master professional ethics
tax law
Exam time: August 26/28, 2022
Review time: April July 2022
Review plan:
Week 1 (March 28-April 3): Understand and master Chapter 1 Introduction to Tax Law
Week 2 (4th-10th): Apply and master Chapter 2 Value-Added Tax Law
Week 3 (11th-17th): Use and master the consumption tax law and corporate income tax law
Week 4 (18th-24th): Use and master the personal income tax law, urban construction tax, tobacco tax, customs duty, ship tonnage tax
Week 5 (25th-30th): Understand and apply other tax laws
Week 6 (May 1-4): Understand and apply the Tax Collection and Management Law and Tax Administration Law
CPA registration matters
Registration time: April 6-29, 2022
Payment time: June 15-30, 2022 (8:00-20:00)
Website: https://cpaexam.cicpa.org.cn/
Mobile registration: Chinese Institute of Certified Public Accountants official account