[For the FY2026 Exam] Analysis of 10 Years of Past Final Examination Questions

・There is a significant bias in the questions. However, since the repertoire of problems within a field is diverse, it is not enough to just master typical problems.
・The average score for calculations is 159 points. There is a variation of 110 to 210 points depending on the year. The average score for IFRS is 24 points. This also varies from 0 to 52 points depending on the year.
・My subjective impression of the difficulty is: R1 (unreasonable), R2/H28 (difficult), R7 (slightly difficult), R6/R3/H30/H29 (average), R4 (slightly easy), R5 (easy).

・The bias in question fields is small, and it is possible for 40 or 50 points to suddenly appear from a field that had no questions previously.
・Looking at it by source (horizontal) rather than by question field (vertical): (1) Case studies average 107 points (min 60 to max 157), (2) requirements from Auditing Standards Committee Reports among theoretical questions average 93 points (min 60 to max 125), (3) application guidance for the same average 59 points (min 10 to max 101), and (4) appendices, practice guidelines, and other sources for the same average 41 points (min 12 to max 90). Adding (1) and (2), which are relatively easy to prepare for, gives an average of 200 points (min 166 to max 237).
・Based on this, a strategy might be to supplement knowledge for solving case studies from the training institute's textbooks, read the requirements of the Auditing Standards Committee Reports carefully, and skim the application guidance, appendices, and other practice guidelines.
・This is the subject with the most writing required, and basically, you are writing for 3 hours straight. A blank sheet is definitely 0 points, so you should always try to write something.

・Only for Tax, I have established an SS-rank. The SS-rank is particularly cost-effective because similar problems appear every year in the fifth question, which is a comprehensive corporate tax problem. You should make sure you can solve these using past questions and practice exams. *The question format for income tax credits was different only in R7.
・Only for Tax, I have listed the average scores separately for the fifth and sixth questions. Since the score per question is about 4 points for the fifth question and about 8 points for the sixth question, abandoning frequently appearing fields in the sixth question could lead to a significant loss of points.
・By tax type, corporate tax averages 170 points (min 110 to max 233), consumption tax averages 50 points (min 39 to max 68), income tax averages 33 points (min 8 to max 59), and inheritance tax and gift tax average 29 points (min 3 to max 52). In addition, an average of 18 points (min 0 to max 79) are asked from international taxation, group tax sharing systems, business tax, etc. The 79 points were asked in FY2018, which is rumored to be the most difficult in history.

・Management Practice is difficult to categorize because it lacks the standards and laws that other subjects have as a basis. (Management) is divided by the subject names of the training institute. (IT) refers to the item names of IT Committee Research Report No. 57, "Q&A on Auditor's Procedures for Understanding the Use of IT and Identifying and Responding to Risks Arising from the Use of IT." Items not in this are "Next Generation" for questions from IT Committee Research Report No. 52 (Prospects and Challenges for Next-Generation Auditing) and nearby fields, and "Information Security" for questions from IT Committee Practice Guideline No. 4 (Information Security Guidelines for Certified Public Accountant Services) and nearby fields.
・Management Practice is highly trendy, and new topics such as "Next Generation," based on research reports published in 2019, and "Sustainability and Corporate Management," which was recently added to the curriculum, are emerging. Since these still have a poor track record of being asked, they are B-rank to C-rank, but it is quite possible that they will continue to be asked in the future.

・The score for the Code of Ethics is 77 points on average (min 50 to max 96), making it the most important. In particular, the Code of Ethics (Part 1) should be prioritized even if you are short on time because the amount of memorization is small relative to the frequency of questions.
・Insider trading and the Certified Public Accountant Act are the next most important after the Code of Ethics.
・Up until R1, the number of questions was small, and depending on the year, there was an extreme composition with a high risk of failing, such as 50 points for insider trading. Since R2, the composition has made it easier to avoid failing, with an increase in the number of questions and the appearance of multiple-choice questions.