Certified Public Accountant Certification Guide

About the Certification

The Certified Public Accountant (公認会計士) is a Japanese national certification that recognizes professionals who perform corporate financial statement auditing. It is an advanced-level certification requiring advanced expertise in accounting, auditing, and taxation, and is the highest authority certification in the accounting audit field.

This certification recognizes professionals who audit whether corporate financial statements are appropriately prepared and provide opinions. It covers all knowledge required for accounting audits including accounting principles, auditing standards, and tax laws. It serves as an independent third party ensuring reliability of corporate financial statements.

Job Application Guide

The Certified Public Accountant certification is highly useful for accounting and auditing-related positions.

Certified Public Accountant: Suitable for positions performing audit work at accounting firms. Requires ability to audit corporate financial statements.

Internal Auditor: Helpful for positions working in corporate internal audit departments. Internal control evaluation skills are important.

Accounting Manager: Advantageous for positions managing corporate accounting departments. Requires understanding of accounting principles and tax laws.

Financial Manager: Suitable for positions handling corporate financial management. Financial statement analysis skills are important.

Consultant: Helpful for accounting and tax consulting positions. Requires professional knowledge and practical experience.

Required Knowledge

Accounting Principles

• Corporate accounting principles
• Financial statement preparation standards
• Income statement preparation
• Balance sheet preparation
• Cash flow statement preparation

Auditing Theory

• Basic auditing concepts
• Auditing standards
• Audit evidence
• Audit planning
• Audit procedures

Auditing Practice

• Financial statement auditing
• Internal control evaluation
• Audit report preparation
• Audit risk assessment
• Audit evidence collection

Tax Law

• Corporate tax law
• Income tax law
• Value-added tax law
• Tax adjustments
• Tax audits

Corporate Law

• Company law
• Financial Instruments and Exchange Act
• Securities Exchange Act
• Commercial Code

Business Administration

• Financial management
• Cost management
• Business analysis
• Business strategy

Preparation Methods

Stage 1: Fundamentals (6-12 months)

Learn basics of accounting principles and auditing theory. Thoroughly read accounting and auditing textbooks.

Stage 2: Auditing Practice (6-12 months)

Learn auditing practice knowledge. Master auditing standards and practice guidelines.

Stage 3: Tax Law Study (6-12 months)

Study corporate tax law and income tax law. Understand tax adjustments and tax audit methods.

Stage 4: Corporate Law Study (3-6 months)

Study company law and Financial Instruments and Exchange Act. Understand corporate governance and related regulations.

Stage 5: Past Exam Problems (6-12 months)

Solve past exam problems from the last 5 years. Practice both short-answer and essay questions.

Stage 6: Practice Exams (3-6 months)

Take practice exams multiple times 3-6 months before the exam. Practice time management and focus on strengthening weak areas.

Recent 5-Year Pass Rates

The average pass rate is approximately 9.9%, very low. It is an advanced-level certification requiring long-term study.

Practical Tips

Master Basic Accounting: Firmly establishing accounting fundamentals is important. Clearly understand accounting principles and financial statement preparation methods.

Master Auditing Standards: Accurately mastering auditing standards is key to the exam. Repeatedly read auditing standards.

Build Practical Experience: Building practical experience through internships or practice at accounting firms is helpful.

Repeat Past Problems: CPA exam frequently tests problems similar to past exams. Repeatedly solve past problems.

Practice Essay Writing: Essay questions require logical writing ability. Regularly practice writing essays.