(Released August 9, 2006 the Ministry of finance to 40th since September 10, 2006) Chapter I General provisions article to enhance the CPA uniform national examination (hereinafter referred to as the CPA exam), tightening discipline to ensure smooth implementation of the certified public accountant examination, in accordance with the People's Republic of China certified public accountant Act, these measures are formulated.
Article on CPA exam examination personnel, examination staff violations of regulations dealing with the application of this approach.
Article irregularities mentioned in these measures refers to participate in or organize examination for registered accountants examination violated discipline and examinations relating to provision of work.
Fourth examination personnel mentioned in these measures refers to persons taking the CPA exam.
Exams staff in these measures refers to participate in the certified public accountant examination registration organization, (the) question, India and sending papers, examiner, automatica, performance verification, issue or general certificate of competency and other work staff.
Article fifth Chinese certified public accountants Association (hereinafter referred to as the cicpa) and the provinces, autonomous regions and municipalities directly under the CPA Association (hereinafter referred to as society at the provincial level), these measures to deal with the staff in the examination, examination of the irregularities.
Article sixth exam invigilators should be based on this approach of taking staff to spot irregularities.
Seventh dealt with irregularities shall be clear facts, evidence and procedure, exactly, where applicable, processed to determine the appropriate. Treatment measures for violations of chapter II examination staff eighth taking any of the following acts, verbal warnings given by the invigilator, and shall be ordered to correct. By warning still not corrected of, Proctor personnel according to this approach 16th article provides of program, terminated its this field exam, and ordered exit examination room: (a) carry provides yiwai of items into examination room not according to provides put in specified location of; (ii) exam began 30 minutes Hou still not according to provides fill in (fill coated) name, and ID pieces,, and ticket,, or paste barcode of; (three) not in provides examination room seat participate in exam, or in exam during unauthorized left seat of; (four) in examination room within noise, and
Effects of smoking or other examination order; (e) wilfully damaged answer sheets, questionnaires, or test volume; (vi) examination answer before the starting signal or signal is issued continue to answer the exam is over.
Nineth article turned up personnel has following behavior one of of, Proctor personnel according to this approach 16th article provides of program terminated its this field exam, and ordered exit examination room: (a) plagiarism or assist others plagiarism answers or other and exam content about information of; (ii) to discussion or mutual gesturing, way passed Exam information of; (three) using provides yiwai items of; (four) Exchange answer card, and answer volume or questions volume of; (five) by others in examination room outside assist answer of;
(F) false instead of by others or in place of other people took the exam.
Tenth article turned up personnel has Nineth article subsection (a) items to subsection (three) items by column behavior one of of, by provincial note Association give its canceled this field exam results and 3 years within (not containing when, with) shall not participate in registered accountants exam of processing, has Nineth article subsection (four) items to subsection (six) items by column behavior one of of, by provincial note Association give its canceled when all subjects exam results and 5 years within shall not participate in registered accountants exam of processing.
11th formalities examination staff without handing in a specified time to leave the examination room by provincial association for the cancellation of the exam results.
12th examination personnel will answer card, answer sheet and paper tape for paper or examination room, by the Provincial Association for the cancellation of the exam results and not taking the CPA exam in 3 years.
During the 13th automatica, the cicpa hired experts found that papers papers for violation of one of the following circumstances: (a) make special marks in the making, (ii) the same examination paper answer handwriting inconsistencies, (iii) the same venue in the same account more (including two) answer answer words, major fault line.
Illegal papers supporting staff are on, cancel the exam is given by the cicpa and 5 years taking the CPA exam.
14th forged or altered documents or evidence, or obtained by other illegal means test or exam qualification, association or provincial association to cancel test scores or exam eligibility and processing within 5 years should not participate in the certified public accountant examination. 15th forged passes, vouchers, or general certificate of competency, the cicpa or provincial association for the canceled single passes have been made within 10 years and should not participate in the certified public accountant exam.
General certificate of competency has been achieved, be rescinded. Chapter three handlers 16th spot to stop taking this exam, and order the exit exam should be composed of 2 proctors its violations were found, in the examination of the reports of irregularities (see annex 1) record in its irregularities, and in the answer sheet and answer sheet the top blank endorsement "irregularities".
Record ought to be informed on the spot examination staff. 17th the invigilator shall promptly take the necessary measures to preserve evidence turned up irregularities.
Used items are temporarily suspended for breaches should fill out listing and refund of examination personnel in the 7th.
Article 18th after the examination, invigilators the examination reports of irregularities should be, together with the answer sheet of examination personnel, answer sheet and related evidence in accordance with the relevant provisions be submitted to the provincial association.
19th provincial association shall, in accordance with these measures taking reports of irregularities and the records and related evidence, made for breaches treatment.
Note collaboration decisions at the provincial level shall be reported in the note for the record.
Article 20th abnormalities found during the examination staff at automatica papers should fill out the abnormal test report form (see annex 2), and in accordance with the procedures and verification, submission of the cicpa.
The cicpa experts shall be submitted in accordance with the procedure provided for identification.
Article 21st Concord provincial association before making a decision on examination irregularities, shall inform the examination personnel to deal with the facts, reasons and basis for decision and inform the examination personnel have the right to make statements and application differentiation.
3 years, 5 years, 10 years should not participate in the certified public accountant examination decision, shall inform the examination personnel have the right to request hearings; the examination staff to request a hearing, shall organize the hearing.
22nd Concorde provincial cicpa treatment decision on violations, violations written decision shall be made, and serve a timely written decision is dealing with people.
Direct service have difficulty, you can take the mailing or service delivery.
23rd article violations behavior processing decided book should contains Ming following matters: (a) was processing people name, and ID pieces, and the ticket,; (ii) violations of facts and evidence; (three) processing of according to and results; (four) refuses to processing decided, application administrative reconsideration or filed administrative litigation of way and term; (five) made processing decided of units name and date.
Written decision should be the seal of the lid make a decision.
Article 24th Concord provincial association shall accept reports of violations, and check and treatment.
25th Union provincial association can be released to public examination staff information about violations; can be affected by the processing unit where the examination personnel informed of the situation.
Fourth chapter exam staff violations behavior of processing measures 26th article in organization registration during, exam staff shall not has following behavior: (a) for not has participate in exam qualification of personnel provides false proved or documents, makes its made exam qualification of; (ii) for choreography examination room or issued ticket, work errors, led turned up personnel failed to as scheduled participate in exam, or makes exam work suffered major loss of.
27th article in exam during, exam staff shall not has following behavior: (a) unauthorized for turned up personnel replacement examination room or seat of; (ii) not according to provides time split Kai questions of; (three) found turned up personnel has violations behavior not stop of; (four) for not seriously perform duties, caused by is responsible for of examination room order chaos, or appeared similar papers of; (five) unauthorized will answer card, and answer volume, and questions volume, and exam with paper or and exam about content with out examination room or passed to others of;
(F) forcing or incitement to violation, or internal and external collusion with the illegal participation in the examination room.
28th article in papers review during, exam staff shall not has following behavior: (a) cannot regular completed marking task of; (ii) in marking in the unauthorized change score standard, or not by score standard for marking of; (three) caused wrong assessment, and leak assessment or points errors of; (four) substituted or altered turned up personnel respondents, and exam results or examination room original material of.
29th article exam staff shall not has following behavior: (a) should avoided exam work and hide not reported of; (ii) lost or leaked questions, and answers or score standard of; (three) unauthorized change exam time, and locations or other exam arrangements of; (four) deliberately damaged answer card, and answer volume or questions volume of; (five) exam Hou unauthorized split kai has sealed of answer card, and answer volume or questions volume of; (six) violation papers of transport, and received or custody about provides of; (VII) tampering with or fabricating data or information; (VIII) assisting others through improper means eligibility for the exemption, or obtain a single subject examination voucher or general certificate of competency, and (IX) secret theft or damage within the time limit test questions and answers, grading, examination personnel answer sheet or test scores, or pass on pertinent information;
(J) the use, abuse or retaliates against the examination personnel (11) destroying or hiding evidence of violations, or forged false evidence (12) to prevent disclosure of reports or provide evidence of another person (13) actions for whistle-blower retaliation, (14) interfere with or impede the cicpa or cicpa investigation to verify the situation at the provincial level.
30th examination staff to the article 26th, 27th, 28th, 29th, one of the acts listed in article, association or provincial association shall make a stop in their participation in the year and the annual CPA exam after work, and depending on the seriousness of giving or proposed unit appropriate disciplinary actions constitute a crime, criminal responsibility shall be investigated according to law.
31st test staff have other test or examination order adverse effect, made by the cicpa depending on the seriousness of the corresponding processing.
Article 32nd test center management, resulting in the same room same subject exam questions over 60% of the same number, or the same test on the same subject exam questions similar to the above 20% number of, should be deprived of the certified public accountant exam test centers to host qualification.
Concord in the 33rd provincial cicpa publicize the examination staff information about irregularities. Fifth chapter supplementary articles article 34th these measures shall take effect on September 10, 2006.
August 13, 2001 issued by the Treasury Board for the certified public accountant examination CPA uniform national examination cheating penalty rules (finance exam [2001]12) repealed simultaneously. Annexes: 1. examination irregularities report form 2. abnormal test reports annex 1: = unified national examination turned up irregularities of registered accountants report form test exam __________ ___________ date month _____ day _____ ______ years ┌-┬-------┬ ┬--------
┬────┬─────────┐
│ 姓 名 │ │ 性别 │ │准考证号│ │
├────┼─────┼───┼─────┼────┼─────────┤
│考试科目│ │考场号│ │身份证号│ │
├────┼─────┴───┴─────┼────┼─────────┤ │工作单位│ │联系电话│ │
│ 及地址 │ │ │ │
├────┼───────────────┴────┴─────────┤
│ 违规 │ │
│ 行为 │ │
│ 描述 │ │
├────┼──────────────────────────────┤
│
│ │
│ 当场 │ │
│ 处理 │ │ │ 情况 │ │
│ │ 监考人员签字： 年 月 日 │
├────┼──────────────────────────────┤
│ │ │
│ 考点 │ │
│ 意见 │ │
│ │ 主考人签字： 年 月 日 │
├────┼──────────────────────────────┤
│ │ │
│ 省级 │ │
│ 注协 │ （盖章） │
│ 处理 │ 年 月 日 │
│ 意见 │ │
│ │ 经办人签字： │
├────┼──────────────────────────────┤
│ 备注 │ │
└────┴──────────────────────────────┘
=tbl /> Note: two copies of this form.
No longer packed in paper bag, together with the answer sheet irregularities turned up personnel, answer sheet and deposited with the relevant evidence from the Provincial Association of certified public accountants and as a basis for making a decision; other subjects bound, recycled paper be delivered to focus on scoring, delivery of the Chinese Institute of certified public accountants for the record. 附件2：
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注册会计师全国统一考试
异 常 试 卷 报 告 单
___________省、自治区、直辖市 年 月 日
┌────┬─────┬──────┬─────┬─────┬─────┐
│ 姓名* │ │ 准考证号* │ │ 条形码号 │ │
├────┼─────┼──────┼─────┼─────┼─────┤
│ 考区* │ │ 考场号* │ │ 试卷袋号 │ │
├────┼─────┼──────┼─────┼─────┼─────┤
│ 考点* │ │ 考试科目* │ │ 试卷捆号 │ │
├────┼─────┴──────┴─────┴─────┴─────┤
│ │ │
│ 异常 │ │
│ 试卷 │ │
│ 情况 │ │
│ │ 评卷人签字： 年 月 日 │
├────┼────── ────────────────────────┤
│ 专家 │ │
│ 意见 │ │
│ │ 专家签字： 年 月 日 │
├────┼──────────────────────────────┤
│ 中注 │ │
│ 协处 │ │
│ 理意 │ （盖章） │
│ 见 │ │
│ │ 经办人签字： 年 月 日 │
├────┼───────────── ─────────────────┤
│ 备注 │ │
└────┴──────────────────────────────┘
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注：划*部分由中国注册会计师协会填写。
