CPA national examination irregularities treatment

    (February 2, 2010 57th release of finance as of March 1, 2010) Chapter I General provisions

    First to strengthen the unified national examination of CPA (hereinafter referred to as the CPA exam), tightening discipline and norms of CPA Examination irregularities treatment, guarantee the fairness and impartiality of CPA exam, according to the People's Republic of China certified public accountant Act, these measures are formulated.

    Article on examination for registered accountants examination examination personnel, staff and other personnel violations of regulations dealing with the application of this approach.

    Article irregularities mentioned in these measures refers to examination personnel, examination staff and other associated personnel violating test discipline and test relevant provisions of the Act.

    Persons taking in these measures of the fourth article, refers to the personnel participating in 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 and issuing of results or examination certificate work personnel.

    Other related personnel mentioned in these measures refers to other than staff in the examination, examination, personnel associated with the CPA exam.

    Article fifth violation, shall clearly accurate, irrefutable evidence and procedural norms, applicable provisions.

    The sixth Chinese CPA 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), in accordance with this approach to examination personnel, examination staff irregularities and other related personnel for processing.

    Examiner pursuant to these measures of examination personnel to spot irregularities, shall promptly report to the Concord in the provincial association.

    Treatment measures for violations of chapter II examination personnel

    Seventh examination personnel have forged or altered documents or proof, or obtained by other illegal means test, given by the cicpa disqualified when the full examination subject test scores, participation in treatment. During the implementation of the eighth test, since one of the any of the following acts, verbal warnings given by the invigilator, and shall be ordered to correct.

    Not corrected by warnings, examiner in accordance with the procedures laid down in article 22nd of this approach to terminate this test and ordered out of the examination room; by the provincial association to cancel the examination results:

    (A) bring into the examination room other than those provided for items not in accordance with the provisions in the specified location;

    (B) the examination begins 30 minutes after failing to fill in (tiantu) name, identity document number, ticket number, or into a barcode;

    (C) using pen and paper to answer questions other than those stipulated;

    (D) does not require seat positions to take exams, or leave their seats during the examination period;

    (E) noise affect the order of examination in the examination room;

    (F) examination answer before the starting signal, or to signal the end of the exam is issued continue to answer;

    (VII) in answering question cards, answer sheet in the prompted mark or signature at the non-signature;

    (H) the stipulated time without papers procedures leave the examination room.

    Nineth exams during the implementation, since one of the any of the following acts, examiner in accordance with the provisions of this article 22nd terminating their examination, and order the exit exam; cancelled by the Provincial Association for the examination and may not take part in 5 consecutive annual CPA exam after treatment:

    (A) copying or assist others to copy the answer or other content-related information;

    (B) passed the examination orally or gestures, such as information;

    (C) after the examination begins cheating was found to carry electronic equipment, communication tools and the use of items other than those stipulated;

    (D) exchange of answer sheets, questionnaires or question volume;

    (E) wilfully damaged answer sheets, questionnaires, or test volume, or answer sheet, and answer sheet or test volume, and tape out of the draft room;

    (F) allow candidates to leave the examination room before the time forcibly exit the examination room;

    (G) wilfully obstructs the invigilator to perform his duties.

    During the implementation of the tenth Test, since one of the any of the following acts, examiner in accordance with the provisions of this article 22nd terminating their examination and ordered out of the examination room; by the Provincial Association for the cancellation of the exam results and life without taking the CPA exam:

    (A) assisted by others outside the examination room to answer questions;

    (B) the use of electronic equipment, communication tools, such as receiving or sending content-related information;

    (C) false instead of another person or on behalf of others to take the examination;

    (D) participation of organized fraud;

    (E) any other conduct seriously disrupts the test order.

    During the 11th automatica, by marking the Panel concludes that, since staff papers, one of the following circumstances, cancel the exam is given by the cicpa and the certified public accountant examination shall not take part in 5 consecutive years after treatment:

    (A) of the same examination paper answer handwriting inconsistencies;

    (B) the same account more (including two) answer answer words, major fault line.

    12th forged or altered documents or evidence, or any other illegal means to obtain exemption from examinations, given by the cicpa canceled test scores or exempted from examination of qualification and shall not take part in 5 consecutive years after the CPA exam.

    13th forged CPA uniform national examination for professional stage certificate and the unified national examinations General certificate of registered accountants, given life by the cicpa should not participate in the certified public accountant exam.

    Chapter III examination irregularities staff and other related measures

    14th registration, the Organization arranging the examination room or ticket issued during the examination staff of any of the following acts by the Provincial Association for the suspended their participation in the year and the annual CPA exam after work, and depending on the seriousness of punishment imposed or recommended units where appropriate:

    (A) is not eligible for the examination of persons providing false testimony or documents, making its examination;

    (B) arranging the examination room or issuing of ticket errors, leading to examination personnel failed to attend the exam or help materially affected.

    15th on CPA exam questions as well as questions, answers and scoring criteria within a period of examination staff of any of the following acts, it is given by the cicpa suspended their participation in the year and the annual CPA exam after work, and depending on the seriousness of punishment imposed or recommended units where appropriate:

    (A) shall withdraw from the examination of work undeclared;

    (B) the loss, leakage, theft, or destruction of sample questions, answers and rating criteria;

    (C) the interception and theft, unauthorized opening, Gaiden is not examination questions, answers and scoring criteria.

    16th during the exam, exam staff of any of the following acts by the Provincial Association for the suspended their participation in the year and the annual CPA exam after work, and depending on the seriousness of punishment imposed or recommended units where appropriate:

    (A) the examination personnel to change the examination room or seating without authorization;

    (B) no split test of Kai is in accordance with the provisions;

    (C) taking personnel irregularities found does not stop;

    (D) for failure to fulfill duties, caused the disorder responsible for the examination room;

    (V) authorization answer sheets, questionnaires, test volumes, the examination paper or exam-related content out of the examination room or passed to another person;

    (F) forcing or incitement to violation, or internal and external collusion with the illegal participation in the examination room;

    (VII) shall withdraw from the examination of work undeclared;

    (H) the unauthorized removal of Kai has been sealed after the test answer sheets, questionnaires or question volume;

    (I) the modification of examination time, location or other arrangements.

    17th during automatica, examination staff, one of the following acts, it is given by the cicpa suspended their participation in the year and the annual CPA exam after work, and depending on the seriousness of punishment imposed or recommended units where appropriate:

    (A) shall withdraw from the exam and did not shy away from;

    (B) without changing the scoring criteria in the marking, or not according to the criteria for marking;

    (C) taking personnel responding, tampered or altered test scores or exam room of original material;

    (D) stealing or destroying the examination staff answer sheets, questionnaires;

    (E) leakage of exam-related information.

    18th article in the daily management of the exam, exam staff of any of the following acts, granted by the Association or provincial association in its suspended their participation in the year and the annual CPA exam after work, and depending on the seriousness of punishment imposed or recommended units where appropriate:

    (A) unauthorized alterations or fabricate data or information;

    (B) to provide the community with information about the marking of the examination without approval;

    (C) assisting others through improper means eligibility for the exemption, or obtain a single subject examination voucher or general certificate of competency;

    (D) use of work, bribes, bribes or to gain other improper interests;

    (V) use of work, abusing power for personal gain or retaliates against the examination personnel;

    (F) destruction, concealment or falsification of evidence;

    (G) prevent the disclosure of reports or provide evidence of another person;

    (H) actions for whistle-blower retaliation;

    (IX) interfere with or impede the cicpa or cicpa investigation to verify the situation at the provincial level.

    19th exams staff has other adverse effect on examination, by the cicpa depending on the seriousness of the process.

    20th test management, effect examination, hosted by the cicpa cancels the test centers in CPA exam eligibility, and depending on the seriousness, the head of test centers or units give the corresponding punishment.

    Other relevant personnel have one of the following acts of the 21st, given life by the cicpa should not participate in the certified public accountant examination process, and recommended that the organization or the relevant departments to give the corresponding sanction; has made CPA professional stage of uniform national examination certificate or general certificate of competency, be revoked by the Treasury Board for the certified public accountant examination:

    (A) organizing or participating in organised collective corrupt practice;

    (B) the use of electronic equipment, communication tools, such as send, receive information;

    (Iii) vandalism, disturbance test monitoring facilities;

    (D) impede the examination staff carry out their duties, or accusations, threats, assault and examination staff or the examination personnel;

    (E) exam or on behalf of others to participate in the examination of the Organization;

    (Vi) intentionally spread false information about exams, causing serious consequences;

    (VII) other grave acts of disturbing the order of examination.

    Handler for the fourth chapter of violations 22nd invigilators for examinations officers to stop the exam and ordered out of the examination room, should consist of 2 proctors its violations were found, sits the irregularities reported in the record of its violation, and in the answer sheet and answer sheet the top blank endorsement "irregularities".

    Record ought to be informed on the spot examination staff. 23rd examiner for examination personnel evidence of violations and take the necessary protective measures should be in accordance with the relevant provisions.

    To withhold the items turned up irregularities, should fill out the list and return the examination staff in the 7th.

    24th after the examination, invigilators shall report the situation turned up irregularities, together with the answer sheet of examination personnel, answer sheet and related evidence in accordance with the relevant provisions be submitted exam provincial cicpa.

    25th Association at the provincial level should be based on this approach and turned up irregularities report records and evidence for violations.

    Provincial Association after the examination staff shall not take part in 5 consecutive annual CPA exam or life without taking the CPA exam before processing, shall be approved by the cicpa.

    Collaboration of all decisions at the provincial level shall be reported in the note for the record.

    Article 26th abnormalities found during the examination staff at automatica papers, should fill out the exception test report, and in accordance with the procedures and verification, submission of the cicpa.

    Cicpa marking shall be submitted in accordance with the procedure provided for in the Group finds.

    Concord society at the provincial level in the 27th in the examination personnel, examination staff and other relevant personnel irregularities before a decision is made, it shall notify the parties to make a decision on the facts, grounds, and basis and shall inform the parties of the right to State and differentiation of Port Dickson.

    Shall not take part in 5 consecutive years after the CPA exam or life without taking the CPA exam before a decision, it shall inform the parties have the right to request hearings; the parties to request a hearing, shall organize the hearing.

    Concord society at the provincial level in the 28th for violation of making treatment decisions, it shall produce a violation written decision, and serve a timely written decision is dealing with people.

    Direct service have difficulty, you can delegate delivery, service by mail or post delivery service.

    The 29th settlement for tax violation shall contain the following:

    (A) the name, identity document number and ticket number;

    (B) the facts and evidence of the violation;

    (C) the disposition of and results;

    (D) appeal against the decision, may apply for administrative reconsideration or bring an administrative suit the ways and terms;

    (E) make a decision on the unit name and date.

    Written decision should be the seal of the lid make a decision.

    Concord in the 30th Provincial Association shall accept reports of violations, and check and treatment.

    31st the cicpa to examination personnel, examination staff and other relevant personnel processing irregularities, should release information to the public and to inform the personnel unit by the handle the situation.

    32nd CPA Examination Committee of the Ministry to repeal the uniform national examination for professional stage CPA certificate or general certificate of decision procedure, in accordance with the provisions of the law on administrative punishment.

    Article 33rd examination personnel, examination staff and other relevant personnel have the violation as provided herein, were arrested for violating public security regulations, transferred to the public security organs handling suspect, transferred to judicial organs for handling.

    The fifth chapter supplementary articles 34th article of the rules take effect on March 1, 2010. August 9, 2006 issued by the Ministry of national examination for the certified public accountant malpractice settlement (finance, 40th) repealed simultaneously.