Structured Practice

China CPA comprehensive case 48

Descriptive / calculation

Descriptive / calculation 0 marks 180 minutes 2200 words

Task instructions

Plan first, respond directly to the task, and use the current official notice or syllabus as the final authority.

Integrate accounting, audit, finance, strategy, law and tax considerations in a business case. Separate stated facts from assumptions, show calculations and explain professional judgement.

Suggested approach

Issue; governing principles; analysis; evidence; conclusion or next step.

Official-style scoring criteria

Use the TestInFlow rubric for practice only; do not treat it as an official score conversion.

Self-assessment rubric

Accuracy, relevance, structure, reasoning, language control and stage-specific professional judgement.