不久前,中注协发布了《注册会计师考试制度改革方案》。这次改革的主要内容包括:1、将注册会计师考试划分为两个阶段。第一阶段,即专业阶段,主要测试考生是否具备注册会计师执业所需的专业知识,是否掌握基本技能和职业道德要求。第二阶段,即综合阶段,主要测试考生是否具备在注册会计师执业环境中运用专业知识, Not long ago, China AICPA released the “CPA Examination System Reform Program.” The main contents of this reform include: 1, the CPA examination is divided into two stages. The first stage, the professional stage, the main test whether the candidates have the professional knowledge required for the practice of certified public accountants, whether to master the basic skills and professional ethics requirements. The second stage, that is, comprehensive stage, the main test whether the candidates have the professional experience in the CPA practice environment,