Those who meet the requirements for examination registration can apply for the national unified examination for certified public accountants. The examination is divided into two stages, including professional stage examination and comprehensive stage examination. Applicants for the professional stage examination shall have a diploma from a college or higher, or have the qualifications of an intermediate or higher technical title in accounting or related majors. Those who apply for the comprehensive stage examination shall first obtain the professional stage examination certificate of the national unified examination for certified public accountants.
The National Unified Examination for Certified Public Accountants is a professional qualification examination for professional technicians established by the Ministry of Finance of the People's Republic of China in accordance with the Law of the People's Republic of China on Certified Public Accountants and the Measures for the National Unified Examination for Certified Public Accountants.
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Can I take the CPA certificate directly
As long as you have a college degree or above, you can take the CPA certificate directly.
It is possible to take the CPA exam directly. Candidates who have graduated from a junior college or higher, or have an intermediate or higher technical title in accounting or related majors can take the professional exam.
The professional stage subjects of certified public accountants include six subjects: Accounting, Audit, Financial Cost Management, Corporate Strategy and Risk Management, Economic Law and Tax Law. The comprehensive stage examination includes one subject: Comprehensive Test of Professional Competence (Test Paper I, Test Paper II). In the professional stage, the hundred mark system is implemented for each subject, and 60 marks are the qualified score line. The full score of the single volume of the comprehensive stage examination is 50 points, and the qualified score is 60 points for the two volumes.
Application conditions for certified public accountant:
Persons who meet the following conditions may register for the unified national examination for certified public accountants:
(1) Support the Constitution of the People's Republic of China and enjoy the right to vote and stand for election;
(2) Have full capacity for behavior;
(3) Have a college degree or above, or have an intermediate technical title or above in accounting or related majors.
Article 5 Under any of the following circumstances, a person may not apply for the unified national examination for certified public accountants, and the application that has gone through the application procedures is invalid:
(1) Having received criminal punishment and less than 5 years from the date of completion of the punishment to the date of application for registration;
(2) The period from the date of the decision of punishment to the date of application for registration is less than 5 years due to the revocation of the certificate of certified public accountant.
(3) Those who participated in the CPA examination in the previous year and were suspended for cheating before the expiration of the time limit, or those who were not allowed to participate in various examinations organized by the CPA industry for life.
Article 6 Personnel with senior technical titles in accounting or related specialties may apply for exemption from examinations in some subjects.
Can I take the CPA exam directly
As long as the registration conditions of certified public accountants are met, they can take the exam directly. Registered accountant applicants need to have full civil capacity; Have a college degree or above, or have an intermediate technical title or above in accounting or related majors.
The CPA examination is divided into professional stage and comprehensive stage. The examination subjects in the professional stage are Accounting, Audit, Tax Law, Economic Law, Financial Cost Management, and Corporate Strategy and Risk Management. The examination subjects in the comprehensive stage are Comprehensive Test of Professional Competence (Test Paper I) and Comprehensive Test of Professional Competence (Test Paper II).
The period of validity of the single subject scores of the CPA professional stage examination is five years. For the candidates who have passed all the subjects of the professional stage examination in five consecutive examination years, the Examination Commission of the Ministry of Finance will issue the professional stage examination certificate of the CPA national unified examination.
Only those who have passed the professional examination can continue to apply for the comprehensive examination. For those who have passed the comprehensive examination, the Examination Commission of the Ministry of Finance will issue a certificate of general qualification for the national unified examination of certified public accountants.
Chinese citizens who simultaneously meet the following conditions may apply to take part in the professional phase of the unified national examination for certified public accountants:
1. Have full civil capacity;
2. Have graduated from a college or above, or have an intermediate technical title or above in accounting or related majors.