Ministry Of Finance On Revising The Cpa Uniform National Examination Measures Of The Decision (As Amended In 2014)

Original Language Title: 财政部关于修改《注册会计师全国统一考试办法》的决定(附2014年修正本)

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201503/20150300398644.shtml

Ministry of Finance on revising the CPA uniform national examination measures of the decision (as amended in 2014)

    (April 23, 2014 the Treasury announced come into force on the date of promulgation, 75th) by the Ministry of finance decision of the Ministerial Conference, the CPA uniform national examination methods as follows:

One, the fifth is revised as follows: "any of the following circumstances persons may not enroll in CPA uniform national examination:

(A) revoke a CPA certificate from the date of the decision to the closing date less than 5 years; (Ii) participation in CPA national unified exam violations stopped processing, the term is not full.

    ” Second, the sixth paragraph is amended as: "each time the examination, examination Committee each year the Treasury published registration brochure in the clear.

” Fourth paragraph of the sixth article is revised as follows: "exam range in the annual Treasury Board published examination syllabus determined.

    ” Third, the seventh article is revised as follows: "examination for the closed, using computer-based test or paper-and-pencil tests.

    ” Four, the article is changed to: "the registration time in the annual finance application provided for in the prospectus issued by the examination Committee, examination Committee shall determine the specific deadline and announced to the public.

    ”

Five, the 12th article is revised as follows: "responses by the centralized organization of the examination Office of the Ministry of examination personnel review, test scores by the examination Committee is responsible for the identification of finance by the Ministry of examination release.

Implemented in each examination room, and 60 score pass mark. Candidate disagrees with the results of the exam, may make a request to the place of registration exam review and test ban organization performance review by the Ministry.

    ” Six, removing 13th article in the "integrated phase examination should be made uniform national examination for professional stage of CPA examination certificate completed 5 annual exam.

    ” One paragraph is added in article seven, in the 15th as the third paragraph: "proposition and marking information, as well as marking candidates ' answers, which belongs to the work process in the internal management information, in accordance with the secret, not open to the public.

    ”

This decision shall come into force as of the date of.

    Measures for the national examination for the certified public accountant in accordance with this decision be modified accordingly, republished.

    Report: unified national examination of CPA approach 2014 (revised)

    (March 23, 2009 the Ministry of Finance announced on April 23, 2014, the Ministry of finance Decree 55th, 75th announced that as of the date of promulgation of the Ministry of Finance on revising the CPA decision amendments to national examination methods)

    First to standardize the CPA uniform national examination, in accordance with the People's Republic of China certified public accountant Act, these measures are formulated. Article II establishment of CPA Examination Committee of the Ministry (hereinafter referred to as the Ministry of examination Committee), the organization lead the CPA examination. MOF examination Committee Office of the establishment of the CPA Examination Board (hereinafter referred to as the Ministry of examination), the organization implementing the CPA uniform national examination.

Treasury Office located at the Chinese Institute of certified public accountants examination. All provinces, autonomous regions and municipalities directly under the financial offices (bureaus) establishment of local CPA Examination Board (hereinafter referred to as examination Committee), an organization leading local CPA uniform national examination. Local examination Committee will set up a local Office of the CPA Examination Board (hereinafter referred to as examination Office), the organization implementing the CPA uniform national examination for work in this area.

    Local examination offices are located in every province, autonomous region, municipality directly under the CPA Association.

Article III principles Treasury Board determines examination organization examination, exam guidelines, policies, examination syllabus, examination principle established, dealing with agencies working on major issues to guide local examination committee work.

    Local study of the examination Committee will continue to implement the Treasury Board decision, dealing with agencies working on major issues in the region.

Chinese citizens in the article that meets the following conditions, you can sign up for CPA's unified national examination:

(A) have full capacity for civil conduct;

    (B) high junior school education, or mid-level accounting or related titles.

Article fifth has one of the following persons shall not be entered for the CPA uniform national examination:

(A) revoke a CPA certificate from the date of the decision to the closing date less than 5 years;

    (Ii) participation in CPA national unified exam violations stopped processing, the term is not full. Article sixth examination divided into professional stage exams and comprehensive phase examination.

After candidates through professional stage examinations in all subjects, to participate in the comprehensive stage examination.

Professional stage exams cost based accounting, auditing, financial management, economic law, tax law, corporate strategy and risk management 6 subject; the synthesis stage of examination ability test 1 subject.

Each time the examination, examination Committee each year the Treasury published registration brochure in the clear.

    Exam range in the annual Treasury Board published examination syllabus determined.

    Article seventh exam is closed, using computer-based test or paper-and-pencil tests. Article eighth exam upon registration of the person required to pay the exam fee.

    Standard registration fee according to the provinces, autonomous regions and municipalities directly under the price departments, financial departments of the relevant regulations.

    Nineth registration time in the annual finance application provided for in the prospectus issued by the examination Committee, examination Committee shall determine the specific deadline and announced to the public.

    Tenth in an exam, candidates can also register for the professional stage exam 6 subjects, or you can choose to apply some of the subjects.

    11th article has the title of senior technical personnel accounting or related, you can apply for exemption of professional stage exam 1 specialty sections of the test.

12th examination personnel centrally organized review of the responses by the Ministry of examination Office, test scores by the examination Committee is responsible for the identification of finance by the Ministry of examination release.

Implemented in each examination room, and 60 score pass mark.

    Candidate disagrees with the results of the exam, may make a request to the place of registration exam review and test ban organization performance review by the Ministry. 13th single-subject exams of professional stage exam passes valid for 5 years.

5 in a row in annual examinations to obtain professional stage exam all candidates who passed the exam, the Ministry of examination Committee issuing uniform national examination for professional stage of CPA examination certificate.

To achieve comprehensive stage of examination candidates who pass the exam, the Ministry of examination Committee issued the CPA uniform national examination for General examination certificate. CPA examination certificate by the professional stage of uniform national examination candidates to participate in the professional stage exam final exam location where do receive.

    CPA uniform national examination for General examination by the candidate to participate in vocational capacity test, where the test subjects receiving.

    14th the examination for certified public accountants national personnel and organization of the examination personnel, must comply with the unified national examination of CPA rules, codes, and so on, offenders in accordance with the unified national examination irregularities of registered accountants deal with measures to deal with it.

15th CPA uniform national examination sample questions, answers and marking in accordance with state management.

Each examination questions, answers and marking periods, from which year proposition until the account examination allow candidates to leave the examination room before the end of time.

    Proposition and marking information, as well as marking candidates ' answers, which belongs to the work process in the internal management information, in accordance with the secret, not open to the public.

    16th Hong Kong S.A.R., and Macau S.A.R. and Taiwan residents and foreigners to take part in the CPA uniform national examination methods, shall be determined separately by the Ministry. 17th these measures come into force on the date of promulgation.

August 1, 2001 issued by the Ministry of national unity for the CPA Examination measures (financial accounting [2001]1053) repealed simultaneously. Before the publication of this approach, already participate in the unified national examination of CPA and obtain from the 2005 to 2008 he served as test subjects candidates who pass, and have been granted exemption or relief unified national examination of CPA examination subjects, candidates participating in the 2009 CPA uniform national examination approach shall be separately prescribed by the Ministry of finance.