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Administrative Measures for the Qualification Certificate of the National Unified Examination for Certified Public Accountants (New)

点击量: Release time: December 20, 2019 13:20:50 Source: China Institute of Certified Public Accountants Clicks:

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    [Abstract] Candidates who have passed all professional examinations at the professional stage in accordance with the "Certified Measures for the Administration of Certified Public Accountants National Unified Examination (New)" issued by the Chinese Institute of Certified Public Accountants can be registered in the National Registered Accountant Online Examination Registration System ( The "Professional Stage Examination Certificate" module of the Internet Reporting System) inquires and downloads the electronic certificate of the professional stage examination certificate.

    Measures for the Administration of the National Unified Examination of Certified Public Accountants

    Article 1 These measures are formulated in accordance with the "National Unified Examination Method for Certified Public Accountants" in order to strengthen the management of the national unified examination certificate for certified public accountants and improve the management and service level of examination work.

    Article 2 The Office of the Certified Public Accountants Examination Committee of the Ministry of Finance (referred to as the Examination Office of the Ministry of Finance) is responsible for the national unified examination for certified public accountants for the professional stage examination certificate (referred to as the professional stage examination certificate) and the national unified examination for certified public accountants (for the entire course) (Certificate of qualification).

    The Provincial, Autonomous Region, and Municipality Department of Finance (Bureau) Office of the Certified Public Accountants Examinations Committee (referred to as the local examination office) organizes the implementation and application of the national unified examination certificate for certified public accountants in the region.

    Article 3 Candidates who take the National Unified Examination for Certified Public Accountants shall have a passing score in a single subject in the professional examination for 5 years. Candidates who have passed the examinations for all subjects in the professional stage in five consecutive annual examinations will be issued a professional stage examination certificate by the Ministry of Finance Examination Office.

    The Examination Office of the Ministry of Finance comprehensively implements the electronic management of professional-stage examination certificate, that is, all candidates who have passed the examinations in all subjects in the professional stage can apply for the "Professional Stage Examination" in the National Register of Certified Public Accountants Online Registration System (net reporting system). The "Certificate of Qualification" module inquires and downloads the professional certificate of the professional stage electronic certificate. As of January 1, 2020, the Examination Office of the Ministry of Finance will no longer accept applications for renewal of professional qualifications.

    Article 4 Applicants for a professional stage examination who have a change in personal information (such as a change of name or identity document) must hold their own household registration book, valid identity document, and the local police station (or other authority with equivalent legal effect) The change of household registration materials and the valid subject examination pass scores, etc., shall be submitted to the local examination office where the registration for the last subject of the professional stage examination is taken.

    If there is a manual entry error or an inaccurate word in the name that cannot be entered during the registration of the examination, the applicant for a professional stage examination certificate that does not match his actual name or identity document shall provide the original and photocopy of his identity document. Apply to the local examination office in the place where you took the final exam of the professional stage exam.

    The local examination office will review the materials provided by the applicant. After the examination is correct, the local examination office will compile all the information of the applicants for the professional qualifications in the region or the confirmation materials of the previous year's difficult word form, and make a document (in duplicate) and submit it to the Ministry of Finance for examination. Among them, the local examination office should indicate on the materials provided by the applicant that "the original has been reviewed and the copy is consistent with the original", and the operator should sign and stamp the local examination office seal. At the same time, the local examination office should also review the information of candidates through the "Professional Stage Examination Certificate Management" module of the CPA exam management information system, and form an electronic file of reported data, and print out the "Professional Stage Examination Certificate Declaration Form". And fill in the date in the "Opinions of the Local Examination Office" and stamp the local examination office stamp.

    In case of passing the performance review and being granted a test waiver, the local examination office shall indicate the document number approved by the Ministry of Finance examination office in the remarks column of the "Professional Stage Examination Certificate Declaration Form".

    Article 5 The Examination Office of the Ministry of Finance shall review the relevant materials provided by the applicants for the professional qualifications for examinations, approve them within 30 working days after the examination is correct, and issue approval documents and electronic data to the local examination office. After receiving the approval document and electronic data, the local examination office shall promptly notify the candidate to search and download the electronic certificate of the certificate in the "professional stage examination certificate" module of the online reporting system.

    The local examination office shall not submit the application documents for the next batch until receiving the approval documents and electronic data from the previous batch.

    Article 6 In the event of a change in personal information (such as a change of name or identity card) for the holder of the professional qualification certificate at the professional stage, he shall provide his / her household registration book, valid identity document, and the local police station (or other authoritative agency with equivalent legal effect). The original and photocopy of the household registration change materials, professional stage examination certificate, etc., shall be submitted to the local examination office in the place where the final examination of the professional stage examination is registered.

    The local examination office shall review the materials provided by the applicant. After the examination is correct, the local examination office will compile all the information of the applicants for the professional qualifications in the region or the confirmation materials of the previous year's difficult word form, and make a document (in duplicate) and submit it to the Ministry of Finance for examination. Among them, the local examination office shall indicate on the materials provided by the applicant that "the original has been reviewed, and the copy is the same as the original", and the operator shall sign and affix the office stamp of the examination.

    Article 7 Candidates who have participated in the National Unified Examination for Certified Public Accountants and those who have passed the comprehensive vocational ability test shall be issued a certificate of general subjects by the Examination Office of the Ministry of Finance. Candidates who have passed the comprehensive vocational ability test will go to the local examination office where they took the comprehensive vocational ability test to receive a paper-based general certificate 45 working days after the result is released. The date of signing the general certificate is the date of the approval document issued by the Ministry of Finance Examination Office.

    Article 8 If the general certificate holder loses or destroys the general certificate, the Examination Office of the Ministry of Finance will not reissue it.

    If necessary, the holder of the general qualification certificate may apply to the local examination office for confirmation of the general qualification information. After the local examination and examination office is correct, it will be reported to the Ministry of Finance examination and examination office in the form of documents. The Ministry of Finance Examination Office will issue a confirmation of the qualification information of the whole department to the applicant within 30 working days after the examination is correct, and it will be issued by the local examination office.

    Article 9 Candidates who have not applied for a full-time certificate of qualification in time after obtaining the overall subject pass in 2009 and previous years shall apply to the local examination office where the last subject was registered. After the local examination and examination office is correct, it will be reported to the Ministry of Finance examination and examination office in the form of documents. The Examination Office of the Ministry of Finance will review the application materials. After the examination is correct, the general department's certificate number will be assigned according to the rules for the arrangement of 2009 general department's certificate number, and it will be approved within 30 working days.

    Article 10 If a change of name or ID number is required after obtaining a general certificate of conformity, the database shall not be changed in principle in consideration of the consistency and security of the database. If necessary, it can be processed upon application when applying to join the Chinese Institute of Certified Public Accountants or register as a Chinese Certified Public Accountant.

    Article 11 The local examination office should carefully fill out the "Registration Certificate of National Certified Public Accountants for the Examination of Qualification Certificates" when obtaining the certificate of general subjects from the examination office of the Ministry of Finance. If there is damage or scrap, the local examination office shall return the damaged or scrapped certificate to the examination office of the Ministry of Finance within 60 days after receiving the certificate of general practice, and the examination office of the Ministry of Finance will then issue a new certificate accordingly.

    The local examination office issued the "Registration Form for Non-Practising Members of the Chinese Institute of Certified Public Accountants" to the applicants for the general certificate when issuing the general certificate.

    Article 12 These Measures shall be implemented as of the date of the release of examination results in 2019. The "Administrative Measures for the Certification of National Certified Public Accountants' Unified Examination Certificates" (Cai Ka [2014] No. 6) issued by the Certified Public Accountants Examination Committee of the Ministry of Finance on June 3, 2014 shall be abolished simultaneously.

    Click here for details on the management method of the national unified examination for certified public accountants

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    share to: Edit: Li Mengyue

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