注册会计师（Certified Public Accountant，简称CPA）和会计师是金融行业中常见的两个职业。尽管它们有着相似的名称和岗位职责，但是从资格要求和考试难度来看，注册会计师考试相对更加困难。

首先，注册会计师考试的资格要求更加严格。为了成为注册会计师，候选人需要满足一定的学历要求，通常要求具有相关领域的本科或硕士学位。此外，还需要通过美国注册会计师协会（AICPA）认可的课程，以满足特定的学分要求。相比之下，成为一名普通会计师的门槛较低，只需要一定的会计学背景和相关工作经验即可。

其次，注册会计师考试的难度更高。注册会计师考试分为四个部分，包括审计、商业环境与概念、财务会计与报告以及调查。每个部分都有独立的考试，并且需要在一定的时间内完成。这些考试涵盖了广泛的知识领域，包括会计原理、税法、审计准则等。难度较高的是，注册会计师考试还包括一部分案例分析题，需要候选人能够综合运用所学知识解决实际问题。相比之下，成为一名普通会计师的考试较为简单，主要考察基础的会计理论和实践技巧。

此外，注册会计师的职业前景和薪酬待遇也相对更好。由于注册会计师的资格要求更高，他们在就业市场上更受欢迎，尤其是在大型会计事务所、金融机构和跨国公司等行业。注册会计师的薪酬水平也普遍较高，他们通常能够获得更好的工资和福利待遇。相反，普通会计师的就业机会相对较少，竞争压力也较大，薪酬水平较低。

总之，尽管注册会计师和会计师之间存在一定的联系和重叠，但是在资格要求和考试难度上有着明显的差异。注册会计师考试更加困难，要求候选人具备更高的学历和知识水平，考试内容也更为复杂。然而，通过努力学习和准备，无论选择成为注册会计师还是普通会计师，都能够在金融行业中取得成功。

Firstly, the qualification requirements for becoming a Certified Public Accountant (CPA) are more stringent. To become a CPA, candidates need to meet certain educational requirements, usually requiring a bachelor's or master's degree in a relevant field. Additionally, they must complete courses approved by the American Institute of Certified Public Accountants (AICPA) to fulfill specific credit requirements. In contrast, becoming a regular accountant has lower entry barriers, requiring only a certain level of accounting background and relevant work experience.

Secondly, the CPA exam is more challenging. The CPA exam consists of four sections, including Auditing, Business Environment and Concepts, Financial Accounting and Reporting, and Regulation. Each section has an independent exam that needs to be completed within a designated time. These exams cover a wide range of knowledge areas, including accounting principles, tax laws, auditing standards, and more. What makes it more difficult is that the CPA exam also includes case study questions, which require candidates to apply their knowledge to solve practical problems. In comparison, the exam to become a regular accountant is relatively simpler, mainly testing basic accounting theory and practical skills.

Furthermore, CPAs have better career prospects and salary benefits. Due to the higher qualification requirements, CPAs are more in demand in the job market, especially in large accounting firms, financial institutions, and multinational companies. CPAs generally receive higher salaries and better benefits. On the other hand, regular accountants have relatively fewer job opportunities, face more competition, and have lower salary levels.

In conclusion, although there is some connection and overlap between CPAs and accountants, there are significant differences in qualification requirements and exam difficulty. The CPA exam is more challenging, demanding higher education and knowledge levels, and covering more complex subject matter. However, with diligent study and preparation, whether choosing to become a CPA or a regular accountant, one can achieve success in the financial industry.