Content Analysis of the Exam Held by the Certification Board of CPAs of the Ministry of Economic Affairs and Finance; The Years 2002 to 2019

Document Type : Research Paper

Authors

1 PhD. Student of Accounting, Imam Khomeini International University, Qazvin, Iran.

2 Associate Professor of Accounting, Imam Khomeini International University, Qazvin, Iran.

3 PhD. in Accounting & IACPA, Tehran, Iran.

Abstract

Subject and Purpose of the Article: Examining and scrutinizing the exams of the previous periods leads to gaining proper knowledge of the topics, number and combination of questions from different topics, their frequency and repetition. The present study examines, classifies and analyzes the four main sections of the exam during the years 2002 to 2019.
Research Method: In this research, content analysis method has been used to examine the topics and subjects raised in the exam.
Research Findings: The results show that the most important issues in question in the accounting sector are standards 18, 2, 11, 16 and 20; In the auditing department, sections 599-500, 299-200, 399-300 and 799-700; standards 315, 530, 520, 705, 200, 240 and 600; In the section on tax law, the law on direct taxes (exemptions, eligible costs, depreciation and income tax for legal entities); VAT Law (Exemptions, Duties and Duties of Taxpayers); In the section of other laws, commercial law (board of directors, general assemblies and changes in the company's capital); and the general accounting law of the country (miscellaneous regulations, government property, expenses and other payments).
Conclusion, Originality and its Contribution to the Knowledge: In order to increase the effectiveness of the exam and its standardization, the exam should be updated using the content analyzes performed in this research and the identified  improvement opportunities.
 

Keywords

References

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History

  • Receive Date: 07 June 2021
  • Revise Date: 03 July 2021
  • Accept Date: 14 October 2021

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