A Comparative Study on the Examination System of CPA in the AI Evelopment Background Take China, Australia, the United States, the United Kingdom, Japan, and Germany as examples

Abstract

At present, the globalization of the world economy continues to intensify, and the pace of technological modernization is accelerating. Artificial intelligence methods such as big data and financial sharing are gradually replacing traditional working methods in all walks of life, and the accounting industry is no exception. Under the dual impact of globalization and the development of artificial intelligence, the demand for training international compound accounting professionals is large and increasing, "CPA examination system" as one of the most authoritative examinations in the field of accounting, its matching with the current environment is particularly important. Starting from the current status of CPA examination, the author has made an in-depth investigation and study on the CPA examination systems in many countries including China, the United States, Britain, Japan, Germany and Australia by consulting a large number of relevant literature. Meanwhile, they systematically analyzed the CPA examination systems in various countries from four dimensions: examination organization, examination threshold, examination cycle and examination subjects, explored the similarities and differences of CPA examination systems in the world's mainstream countries, and summarized the common problems and the advantages that can be used for reference, which has practical significance for the design and update of the CPA examination system in China. At the same time, it provides reference significance for improving the professional quality of accounting personnel and accelerating the pace of changing the functions of accounting personnel.