The registration requirement of certified public accountants is that they have a college degree or above, or have intermediate or above technical titles in accounting or related majors.

(1) China citizens who meet the following conditions at the same time may apply for taking the professional stage examination of the national unified examination for certified public accountants:

1. has full capacity for civil conduct;

2. Have a college degree or above, or have an intermediate or above technical title in accounting or related major.

(two) China citizens who meet the following conditions at the same time can sign up for the comprehensive examination of the national unified examination for certified public accountants:

1. has full capacity for civil conduct;

2. Obtain a certificate of qualification for the professional stage of the national unified examination for certified public accountants.

(3) Persons under any of the following circumstances may not register for the national unified examination for certified public accountants:

1. The certificate of certified public accountant has been revoked, and it has not been more than 5 years since the date of punishment decision to the date of application for registration;