Hello, here is Guan Xiaoyu who reminds you to check in! The CPA exam textbooks will change more or less every year. Speaking of this, some students may start to worry: Will you do useless work when preparing for the exam now? What should I do if I spent time studying the deletion

Hello, here is Guan Xiaoyu who reminds you to check in!

CPA exam annual examination textbooks, more or less, will change . Speaking of this, some students may start to worry:

Now start preparing for the exam will do useless work ? What should I do if I spent time studying the deletion and modification of the textbooks? How should I learn now? Which subjects can you learn in advance with confidence?

Don’t panic. Next, Xiaoyu will answer these questions one by one for you!


01 Accounting

Teaching material change prediction:

expected change amplitude is about 5%. After implementing the new accounting standards for in 2019, the accounting examination syllabus is not expected to change much in the future.

may make minor changes to on the original knowledge point , but the basis of accounting such as credit accounting method, accounting elements , etc. will not change.

so there is no problem with accounting now. After the new examination outline is released, we have completed the knowledge points of the change by looking at the 23-year new change courses, .

exam preparation suggestions:

If you are a , and you plan to prepare for the CPA accounting exam for 23 years, or you are currently a student who cannot understand the basic courses and cannot keep up with the progress of , Xiaoyu suggests that you can learn the introductory courses of accounting first.

first understand basic accounting nouns, understand lending, and be able to write basic entries , and then use the 22 exam syllabus to learn basic courses.

Now enter the CPA, and you can learn 2023 CPA accounting introductory one-way !

02 Audit

Teaching material change forecast: Audit 23Teaching material is expected to change by about 10%, with a large change .

Notice on the issuance of two standards, including the Chinese Association of Certified Public Accountants, on the issuance of the draft for soliciting opinions on the Chinese Association of Certified Public Accountants, "Chinese Certified Public Accountants Audit Standard No. 1211 - Identification and Assessment of Major Misreporting Risks" and its application guide.

is expected to write "Identify and evaluate the risks of major misstatements, audit accounting estimates and related disclosures" in accordance with the new standards.

Preparation suggestions:

Now everyone can first use the outline of 22 to lay a solid foundation .

audit time required is 350 hours . It may be difficult to understand professional vocabulary for first time when you come into contact with auditing.

But don’t give up easily. Through the explanation of the basic class teacher, you can also achieve understanding and mastery with zero foundation.

At the same time, when learning, use comparison and understanding method , you can look at the relevant information about summarizing the pit points to ensure that you don’t step on the pit during the exam!

03 Finance and Management

Textbook changes prediction:

Finance and Management tutorial basically won't change much html ml4

exam preparation suggestions:

Xiaoyu suggests that you can directly use 322 years of course to learn and combine listening to classes and doing questions.

When listening to the class, you must Follow the teacher's ideas , don't be distracted. And after class, you have to do your own questions to consolidate them, and break through the key points of memory and quick calculation of financial management formulas!

04 Tax law

Teaching material change prediction:

Tax law is expected to change 10%—15%.

Tax Law will make corresponding adjustments based on the latest tax policy of . It is expected that stamp duty will be significantly adjusted according to the latest promulgated " Stamp Tax Law " , and personal income tax will add special additional deductions for the care of infants and young children under the age of 3.

3 Preparation suggestions:

At present, if you want to prepare for the tax law exam, you can first understand the overall framework of the tax law. Pay special attention to the logical framework of major tax types. After the outline of

, then specializes in learning for the changing part.

05 Economic Law

Textbook changes forecast:

Economic Law 23 years of textbook changes are expected to be around 10%-15%.

However, because the draft amendment to the " Company Law " at the end of 2021 was solicited for opinions from the public, it is expected that the "23 Company Law may change significantly .

In addition, with the continuous introduction of the judicial interpretation of the " Civil Code ", it is expected that the Property Law and the Contract Law will be slightly revised in 23 years.

Preparation suggestions:

Economic Law belongs to a text subject, and everyone needs to understand and memorize it. The examination content is relatively less than that of the subjects such as accounting, auditing, and financial management.

You can prepare for the exam after the outline and textbooks are released. If you want to prepare for the exam in advance, you can skip the company method and learn other chapter content first.

06 Strategy

Textbook changes forecast:

Strategic subjects are not expected to change much.

exam preparation suggestions:

strategy can be used for 22 years of textbooks to prepare for the exam. Although the 22-year examination is more detailed, it has relatively little content compared to other subjects.

If students who are preparing for multiple subjects in 23 years, it is recommended that put the strategy behind to prepare for , because it is also a subject with a large amount of memory. Now after learning it, it is easy to forget!

First lay the foundation for other subjects.You can wait until the textbooks come out before preparing for the exam!


Xiaoyu also summarized the prediction of the change of the 6-science textbooks in 23 years into a table. You can save it directly~

Our goal in the early stage is to get started with steadily ! In this way, when laying the foundation and striving for key and difficult points, we will not be unable to keep up with the progress.

students are now studying CPA accounting subjects. When studying introductory courses, don’t forget to participate in the CPA Novice Village Breakthrough Conference !

According to the rules, 100% of the bidding will be awarded. can get the maximum number of full-time CPA classes in 2023, ! When I was studying, I won the prize.

In addition, completes the support event , and can also obtain the 2023 paper version "CPA Betting and Preparation Guide" and and 2023 CPA full-course lottery quota !