(A) the reform of the qualification examination, improve the entry threshold
Reform examination courses and candidates' academic qualifications, and increase examination courses. We can learn from western practices and try to reform the current CPA qualification examination system to improve the entry threshold. In the curriculum, it is necessary to add courses closely related to the practice of accounting firms, such as auditing and internal control, strategic financial management, advanced taxation, etc. Test questions are closely related to practice, and the proposer should be composed of experienced practitioners and experts from universities or research institutes. In addition, it is feasible to follow the example of the qualification examination of the CPA and the Institute of Chartered Accountants (ACCA) and implement the phased examination.
(2) appropriately extend the working hours before the internship and accumulate more practical experience.
In the process of practicing, many problems need to be solved with the help of CPA's professional judgment ability, which comes from CPA's professional experience. At present, certified public accountants who apply for practicing in China must have two years' experience in auditing. However, a considerable number of students who have passed the qualification examination are students who lack practical experience and are good at remembering. Without good vocational training, even after two years of practice, it is difficult for them to master the essence of auditing and cultivate their proper professional judgment. Therefore, if it is determined through special tests that the CPA is inexperienced and his professional judgment ability is not enough to practice after two years, it is necessary to delay the time for him to obtain professional qualifications.
Improve vocational follow-up education
1. Practical skills training should be the focus of continuing education.
Follow-up education and training should focus on practical skills training, followed by newly promulgated accounting and auditing standards, new relevant financial regulations, internal control and management consulting training.
2. Strengthen the evaluation and assessment of follow-up education.
The American Institute of Certified Public Accountants stipulates that members should report their participation in continuing education at the beginning of each calendar year after joining the association. The annual membership fee report towel contains the statement in column F: "When paying the membership fee, I guarantee that I have fulfilled the relevant regulations on continuing vocational education". China should strengthen the evaluation and examination of continuing education of certified public accountants, and punish those who have not completed continuing education by suspending registration and increasing the hours of continuing education training, so as to strengthen the awareness of continuing education of certified public accountants and improve the practice level and professional ability of the whole industry.
Carrying out CPA business is a highly intelligent labor, and it is difficult for people who fail to meet the requirements to be competent for the job. Moreover, the professional ability and professional ethics of certified public accountants are one of the foundations of the authenticity and fairness of accounting information in the capital market, so it is necessary to further strengthen the work of improving the professional ability and professional ethics of certified public accountants.