The certificate of certified public accountant is divided into non practicing qualification or practicing qualification. Candidates who meet the registration conditions for the examination of certified public accountant are required to first take the professional and comprehensive examinations of certified public accountant, and obtain the general qualification certificate, and then apply to the local or provincial CPA associations in accordance with the provisions of the Chinese Institute of Certified Public Accountants.
The CPA professional stage examination requires candidates to have full civil capacity and have a college degree or above, or have an intermediate or above professional title in accounting or related majors before they can apply; In the comprehensive stage, candidates are required to register only after passing the examinations in all subjects of the professional stage and obtaining the certificate of achievement.
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How to apply for a CPA certificate?
Online registration, qualification review and payment confirmation are required for handling the CPA certificate. Then take the exam.
（1） Online registration
Candidates should enter the official website of the Chinese Institute of Certified Public Accountants within the prescribed time for registration, register their personal information, and upload their one inch bareheaded certificate photos for nearly one year. Uploaded photos need to meet the following requirements:
The photo is one inch bareheaded certificate photo of myself in the past one year, preferably on a shallow background, which should be clear and complete. The lower edge of the photo should be subject to the collar bone or shirt collar tip just exposed.
It is forbidden to upload life photos, full body photos and other photos that do not meet the requirements.
（2） Qualification review
Generally speaking, CPA does not need to go to the site for audit, but some candidates with special circumstances need to go to the site for qualification audit (this requirement is specific to the situation before the epidemic). The specific personnel are as follows:
(1) Holding non resident identity card (such as military officer card, Hong Kong, Macao and Taiwan resident card)
(2) Graduated from military academy
(3) First time applicants with intermediate or higher technical titles in accounting or related majors as application conditions
(4) First time applicants who cannot be certified by the online newspaper system
These examinees who need to go to the site for audit need to carry their own signed application information form, valid ID card, graduation certificate or professional title certificate and other relevant materials to the place designated by the provincial annotation association where they apply for audit.
（3） Payment confirmation
In the payment link, different types of examinees have different payment times.
1. Candidates who have taken the registered accounting examination before can pay the fee after filling in and submitting the information.
2. First time applicants (excluding new graduates) shall pay the fees after the qualification review is successful. Those who fail the qualification review do not meet the registration conditions and cannot pay the fees.
3. The applicants of new graduates shall pay the fees after filling in and submitting the information. It is specially reminded that the application procedure for new graduates is to pay the fees first and then conduct qualification review. Therefore, if the fees have been paid but the qualification review has not been passed, they cannot participate in the exam, and the application fees will not be refunded. Please carefully evaluate your qualification in advance and apply carefully.
How to obtain a certificate after passing the CPA exam?
It is required to apply for registration with the provincial institute of certified public accountants where the firm is located after more than 2 years of auditing work in China.
Registered as a practicing member (i.e., a certified public accountant with signature): Those who have passed the qualification examination for certified public accountants and have been engaged in auditing business in China for more than 2 years can apply for registration as a practicing member (i.e., a certified public accountant with signature) by submitting the following materials to the provincial institute of certified public accountants where the accounting firm is located:
（1） Application Form for Registration of Certified Public Accountants;
（2） Photocopy of the general qualification certificate of the national unified examination for certified public accountants;
（3） Certification form issued by two certified public accountants certifying that the applicant has been engaged in audit business for more than two years;
（4） Copy of the employment contract signed with the accounting firm;
（5） Copies of valid identity documents or identity certificates (foreigners shall submit copies of passports and visas, and residents of Hong Kong, Macao Special Administrative Region and Taiwan shall submit copies of identity documents in Hong Kong, Macao Special Administrative Region and Taiwan and copies of pass issued by China's exit and entry administration departments to replace this material);
（6） A copy of the valid personnel file certificate or retirement certificate (foreigners and residents of Hong Kong, Macao Special Administrative Region and Taiwan should submit a copy of the employment permit issued by the Chinese labor administrative department to replace this material).
Extended data
In addition to becoming a registered member, there is another option to become a non practicing member.
Those who have passed the qualification examination for certified public accountants but have not been engaged in auditing business in China for more than 2 years may apply for registration as non practicing members by submitting the following materials to the provincial institute of certified public accountants that has obtained the general qualification certificate:
（1） Application Form for Registration of Certified Public Accountants;
（2） Photocopy of the general qualification certificate of the national unified examination for certified public accountants;
（3） Valid ID card or copy of ID card?
