The CPA exam is divided into two stages. There are six subjects in the professional stage: accounting, auditing, financial cost management, corporate strategy and risk management, economic law and tax law. The examination in each subject adopts a percentage system, and the qualified score is 60 points. Candidates can only take the comprehensive stage exam if they have obtained all qualified results in the professional stage exam for five consecutive years. The subject of the comprehensive stage examination is only the comprehensive test of professional ability, which is divided into one volume and two volumes, with a full score of 50 points for a single volume and 60 points for a second volume.

Certified Public Accountant (CPA) is a national unified examination for certified public accountants and a professional qualification examination for professional and technical personnel jointly established by People's Republic of China (PRC) and the Ministry of Finance.