【※公式発表】知らないとヤバい。公認会計士試験の変更点をまとめました。

Summary

The video explains three major changes to Japan’s Certified Public Accountant (CPA) examination and argues that they all point toward the same goal: rewarding solid understanding and the ability to apply knowledge, rather than selective memorization or luck. The speaker encourages candidates to adapt their study habits without overreacting to the addition of English.

1. Short-answer exam: More questions and less dependence on any one question

Changes already in effect from the December 2025 exam include:

• Financial accounting: Questions increased from 28 to 35.
• Management accounting: Questions increased from 16 to 18.
• The maximum value of an individual question decreased from 8 points to 6.
• Exam times changed:
  • Financial accounting: 120 to 150 minutes.
  • Management accounting: 60 to 75 minutes.
  • Auditing and corporate law: 60 to 50 minutes.

The speaker says the total score for each subject, the balance between theory and calculations, and the overall question difficulty have not changed.

The speaker’s interpretation is that candidates are now less likely to be derailed by one difficult problem. Consistent performance across the syllabus—and avoiding preventable errors—should matter more than guessing which topics will appear.

Study and exam-taking advice:

• Cover the full syllabus before deciding that a topic is too low-priority to study. Less frequently tested topics may still appear, and some are relatively quick to learn.
• Secure accessible points first; reduce the priority of topics only when they prove especially difficult.
• Investigate “careless mistakes.” Record what kind of mistake occurred and why, rather than dismissing it.
• Practise financial accounting for a full 150 minutes, ideally at the end of a study day, to build stamina for the actual exam schedule.
• During the exam, move on and return later if a question’s objective is unclear or it looks likely to consume too much time. Collect easier points first.
• The speaker also notes that the number of successful candidates has increased, which he presents as a potential opportunity for candidates.

2. English questions: Learn the accounting concepts in Japanese first

Starting with the December 13, 2026 short-answer exam, some questions in financial accounting, management accounting, and auditing will be presented in English. The initial English component is described as approximately 5–6% of the score. The materials discussed in the video indicate that the proportion may rise gradually, potentially toward about 10%. The speaker says the later allocation will be announced after the December 2026 exam.

The speaker emphasizes that the English questions cover fundamental accounting and auditing concepts that are also within the Japanese-language syllabus. The challenge is therefore not necessarily advanced English; it is often whether the candidate understands the underlying concept. He advises against diverting substantial study time to English vocabulary before mastering the Japanese material.

Suggested approach:

• First, become able to solve and explain the relevant topics in Japanese.
• Learn the English equivalents of familiar technical terms—effectively, add English “labels” to concepts already understood in Japanese.
• Keep a list of unfamiliar terms encountered in sample questions or practice.
• Try the official sample questions for the three affected subjects. Identify whether each difficulty came from English vocabulary or from not understanding the accounting point in Japanese.
• If the concept is unclear in Japanese, return to the Japanese textbook or materials rather than trying to translate the question.
• Review a limited number of important vocabulary items and practise a few English questions near the exam, rather than studying English broadly.
• The speaker notes that calculation-heavy subjects may provide clues through numbers and data, whereas auditing theory can be harder to infer from context alone.

3. Exam-day rules from December 2026

The video highlights two practical changes:

• Earplugs will be prohibited. The speaker recommends practising without them and becoming accustomed to distractions such as calculator noise. Candidates who usually study in silence or with earplugs may want to practise in a mildly noisy environment.
• Identity-document requirements will be stricter. Candidates must bring an accepted original document that meets the specified requirements, including a photograph, date of birth, and valid expiration date. The speaker names a driver’s licence, My Number card, and passport as examples, and warns that copies or images are not accepted.

Candidates should confirm the official requirements and bring an eligible document on exam day.

4. Essay exam: A higher passing standard and greater emphasis on written reasoning

Starting with the August 2027 essay-style exam, the passing standard is scheduled to rise gradually from 52% to 54% over approximately three to four years. The speaker says the review materials anticipate a roughly 10% decrease in the essay exam’s pass rate, assuming the number of successful candidates overall remains similar.

The speaker’s main point is that essay answers will need to demonstrate more than memorized keywords. Candidates should be able to explain why a conclusion is correct and construct a logical response in their own words. He advises candidates to:

• Read all the questions before committing too much time to one.
• Collect points wherever possible; do not leave calculations or answer sections blank.
• Answer the question actually asked rather than listing loosely related knowledge.
• Put the conclusion first, then give the reasoning supporting it.
• Use the opening of the answer to establish a clear direction; an unclear start can weaken the whole response.
• Practise building a coherent answer framework, even when the response is not perfect.

The speaker presents the short-answer and essay changes as complementary: the short-answer exam will reward broad, accurate understanding, while the essay exam will increasingly reward the ability to organize and explain that understanding.

5. A study method that connects the changes: Explain your thinking

The speaker recommends “explanatory learning”: studying with the intention of explaining an idea, then actually explaining it aloud or in writing. Merely recognizing a topic while reading does not prove that it is understood; the ability to explain it reveals gaps in understanding.

For calculation questions, he recommends verbalizing the problem-solving process:

1. Identify what the question is asking for.
2. Name the topic or unit being tested.
3. Determine which information or documents are needed.
4. Lay out the steps required to reach the answer.
5. Identify the likely trap or point requiring particular care.
6. Decide how much working is needed to reach the answer efficiently.
7. Explain the process in your own words before—or while—doing the calculation.

The speaker says this approach supports calculation accuracy, English comprehension, and essay writing because all three require candidates to understand what is being asked and organize their reasoning.

6. Suggested actions by exam sitting

• Candidates taking the December 2026 or May 2027 short-answer exam: Practise full 150-minute financial-accounting sessions, try the official English sample questions, continue recording the type and cause of errors, and practise without earplugs.
• Candidates preparing for essay exams from 2027 onward: Choose one concept and write an explanation of why it is true. Practise putting the conclusion first and following it with reasons.
• All candidates: Prioritize understanding across the syllabus, practise applying knowledge to unfamiliar questions, and avoid spending excessive time on English before reaching a reliable level in Japanese.

The overall message is that the exam is changing to place greater weight on genuine understanding, careful execution, and clear reasoning. The speaker characterizes the period before the essay standard rises fully as a possible opportunity for candidates who are ready to act promptly.

Speakers and sources featured

• Shirokuma — The video’s host and CPA-exam instructor; presents the explanations and study advice.
• CPA Examination and Investigation Board materials — Cited as the official source for the announced exam changes and their rationale.
• Official sample questions and answer keys — Referenced as materials candidates can use to practise the new English questions.