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Notice of China Institute of Certified Public Accountants on Printing and Distributing the Work Plan for the Reform of CPA Examination System (Draft for Comment)

August 27, 2008 20: 29: 00 Read 22 126 times.

Xie [2008] No.62

Associations of Certified Public Accountants of all provinces, autonomous regions and municipalities directly under the Central Government:

In order to do a good job in the reform of China's CPA examination system, speed up the training of industry professionals, realize the internationalization of industry professionals, and thoroughly implement the development strategy of China's CPA industry, we have drafted the Work Plan for the Reform of CPA Examination System (Draft for Comment). It is hereby printed and distributed to you, please ask for your opinions and give them back to the examination department of our association before September 22, 2008.

Contact: Zhang Wen

E-mail :kaoshi@cicpa.org.cn.

Tel: 010-68721kloc-0/66 to 5308; Fax 0 10-68703206

Mailing address: Floor 6, Guangyuan Building, No.5 Guangyuan Gate, Haidian District, Beijing, 10008 1.

Attachment:

1. Work plan for the reform of CPA examination system (draft for comments)

2. Drafting instructions on the work plan for the reform of the CPA examination system (draft).

Chinese Institute of Certified Public Accountants

Press release issued on 26th August, 2008

CC: Office of the CPA Examination Committee of the finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government.

Attachment 1:

Work plan for the reform of CPA examination system

(Draft for Comment)

In order to do a good job in the reform of China's CPA examination system, accelerate the training of industry professionals, realize the internationalization of industry professionals, and promote the strategic goal of China's CPA development, we hereby propose the following work plan:

First, the background, overall goal and guiding ideology of the reform of the CPA examination system

The national unified examination system for certified public accountants in China was formally established on 199 1, and has been held for 16 times. Through continuous reform and improvement, the basic examination system, quality assurance system and organizational management system have been established and improved, and nearly 6.5438+0.4 million people have obtained general qualification certificates, which has provided important talent support for the healthy development of China's CPA industry. The CPA exam has become one of the most prestigious qualification exams in China.

With the sustained development of China's economy, the deepening of reform and opening up, and the rapid progress of China's economic internationalization, higher requirements are put forward for the construction of the CPA industry. Therefore, since the fourth congress in 2004, CICPA has implemented the industry development strategies such as talent strategy, international convergence strategy and bigger and stronger strategy, and has made remarkable new breakthroughs in industry construction.

The key to the development of the industry lies in the construction of talents, and the CPA examination system is the basis for implementing the talent strategy. To speed up the selection and training of industry talents to meet the needs of international development, it is urgent to fully implement the reform of CPA examination system and further play the important supporting role of CPA examination in the in-depth implementation of industry strategy.

At the beginning of 2007, the CPA Examination Committee of the Ministry of Finance (hereinafter referred to as the "National Examination Committee") decided to start the reform of the CPA examination system in an all-round way.

The overall goal of the reform of the CPA examination system is to improve the examination concept, enrich the examination content, improve the examination method, and establish an examination system that conforms to the concept of lifelong learning and gives full play to the multiple evaluation functions of the examination under the guidance of the Competency Guide for Certified Public Accountants in China and the International Education Standards for Professional Accountants of the International Federation of Accountants, so as to make the China CPA examination in line with the internationally recognized examination model and make the China CPA examination a "passport" for China CPA to go international.

The guiding ideology of the reform of the CPA examination system is to conscientiously sum up and inherit the basic experience and successful practices of China's CPA examination 17 years, and realize the overall goal of the reform of the CPA examination system by comparing, analyzing, refining, digesting and absorbing the examination experience of accounting institutions in relevant countries and regions, and fully embody the fundamental requirements of industry development for the construction of industry talent team in the reform practice.

Second, the working mechanism of the reform of the CPA examination system

In order to smoothly promote the reform of the CPA examination system and ensure the realization of the overall goal of the reform, under the leadership of the National Examination Committee, a three-level organizational work system including drafting, consultation and decision-making has been established and improved. The responsibilities and composition of all interested parties are as follows:

(1) National Examination Committee

The National Examination Committee makes comprehensive guidance and decision on the research and implementation of the reform of the CPA examination system.

(2) Working Group on Reform of CPA Examination System

1. Responsibility of the Working Group

Responsible for the research, design, drafting, soliciting opinions and drafting of the reform plan of the CPA examination system and the relevant system of the new CPA examination; Responsible for promoting and coordinating the reform of the CPA examination system and other daily management work, and providing necessary domestic and foreign related research materials and translation materials for the examination system reform.

2. Composition of the Working Group

The working group is established on the basis of the National Examination Office, and its members are mainly the staff of the National Examination Office, with appropriate absorption of external experts.

(3) Reform of CPA Examination System: Domestic Expert Advisory Group

1. Responsibilities of the domestic expert advisory group

To provide opinions and suggestions for the formulation and implementation of the work plan for the reform of the CPA examination system; Evaluate and demonstrate the research results of related topics on the reform of CPA examination system.

2. Composition of domestic expert advisory group

The team leader is a member of the National Examination Committee, and the members are composed of academic scholars, practitioners and legal experts who have in-depth research on the CPA examination system.

(4) Reform of CPA Examination System Overseas Expert Advisory Group

1. Responsibilities of overseas expert advisory group

Provide opinions and suggestions for the formulation and implementation of the work plan for the reform of the CPA examination system.

2. Composition of overseas expert advisory group

The team leader is the person in charge of the examination institutions of accounting organizations in relevant countries and regions, and the members are composed of experts from accounting organizations in relevant countries and regions and relevant experts from international accounting companies.

Three, the main contents of the reform of the CPA examination system

The generalized CPA examination system refers to the basic examination system such as registration conditions, examination grade, subject setting and practical experience requirements; Examination proposition, examination marking, examination methods, examination qualification standards and other examination quality assurance systems; And the corresponding examination organization system, examination room setting, examination discipline and other examination organization and management systems.

The narrow sense of CPA examination system is a basic examination system, including registration conditions, examination grades, subject setting, practical experience requirements and so on. Narrow-sense examination system is not only the core content of broad-sense examination system, but also determines the specific content and form of examination quality assurance system and examination organization management system in broad-sense examination system, and is also the key research and evaluation content of accounting organizations in various countries in comparison of examination systems and mutual consultation of examination qualifications.

In order to fully realize the overall goal of the reform of the CPA examination system, and considering the restrictions on the registration conditions and exemption policies of the CPA examination in China's current laws, we will first focus on reforming the basic examination system, which will be implemented in 2009, and establish a basic examination system that conforms to the concept of lifelong learning and gives full play to the multiple evaluation functions of the examination; At the same time, with the revision of relevant laws, improve the basic examination system, and timely improve the examination quality assurance system and examination organization management system such as proposition method (such as item bank construction) and examination method (such as computer examination).

Based on the international comparison of the basic system of CPA examination, especially on the basis of fully drawing lessons from the experience of CPA examination in Hong Kong and abroad, without changing the current registration conditions and exemption policy, the following suggestions are put forward for the reform of the current examination system:

(A) at the examination level

Reform the CPA examination into a "two-level professional examination", in which:

The first level is the professional stage, which mainly tests whether candidates have the basic theoretical knowledge needed for accounting graduation, the basic theoretical knowledge needed for CPA practice, the basic application skills and the basic professional ethics requirements.

The second level is the advanced stage, which mainly tests the comprehensive knowledge and ability of candidates, including whether candidates have the ability to reasonably and effectively use professional knowledge and legal knowledge in the professional environment of certified public accountants, and to test the comprehensive ability of candidates to "maintain professional values, ethics and attitudes".

The examination is conducted in stages. Candidates can only take the second-level advanced examination if they pass the examination subjects in the first-level professional stage. The two-stage examination is held every year 1 time.

(two) about the examination subjects and the validity period of the results.

The setting of examination subjects is closely related to the division of examination grades.

It is suggested that the examination subjects be set to "6+ 1" mode, in which:

There are 6 subjects in the first-level professional stage examination, that is, 1 subject is added on the basis of continuing the existing examination of 5 subjects. 6 subjects are accounting, auditing, financial cost management, economic law, tax law, corporate strategy and risk management (new subjects); And in related subjects, test candidates should have basic knowledge of organization, planning, management and operation environment of enterprises, governments and non-profit organizations, application and evaluation of information technology, professional ethics and so on. Compared with the current five-subject examination, the professional stage examination focuses on testing basic theory and basic application skills, with slightly reduced difficulty and slightly expanded content.

The newly-added subject "Corporate Strategy and Risk Management" mainly examines the relevant knowledge of organizations and enterprises required by the Competency Guide for Certified Public Accountants in China.

The second-level advanced stage examination consists of 1 subject, and the examination subject is comprehensive test. According to the requirements of China's Competency Guide for Certified Public Accountants, test whether candidates have the ability to reasonably and effectively use professional knowledge and legal knowledge in the professional environment of certified public accountants, and test the comprehensive ability of candidates to "maintain professional values, professional ethics and professional attitude", including intellectual skills, technical and applied skills, personal skills, interpersonal and communication skills, organizational skills, etc.

The results of single subject in professional stage are valid within 5 years, and the results of single subject in advanced stage are completed within 3 years; Candidates who have obtained the general qualification certificate will be valid for a long time if they apply to become members of the CICPA within 5 years and meet the requirements of continuing education. Otherwise, it will be valid for 5 years.

(3) Practical experience requirements

Drawing on the requirements of accounting institutions in relevant countries and regions for practical experience, it is proposed to add suggestive requirements for candidates' practical experience in the examination system.

In view of the fact that the current Law on Certified Public Accountants does not clearly stipulate the requirements for candidates to have practical experience in the examination process, it only clarifies the conditions for entering the examination, that is, "those who have passed the national unified examination for certified public accountants and have been engaged in auditing business for more than two years may apply to the associations of certified public accountants of provinces, autonomous regions and municipalities directly under the Central Government for registration." Accordingly, in the reform of the examination system, it is proposed to put forward practical experience suggestions for candidates. That is, before taking the final "comprehensive test" exam, it is suggested that candidates apply for the exam on the basis of 1 year practical experience in order to better adapt to the requirements of comprehensive test.

Four, the convergence scheme of CPA examination system reform

In order to speed up the cultivation of talents in the industry, it is suggested that a new examination system should be implemented from 2009. In order to make a good connection with the current examination system and ensure a smooth transition between the old and new examination systems, the current examination system 1 year will continue to be implemented in 2009.

In 2009, candidates who applied for the exam for the first time and those who had applied for the exam but failed any exam subjects must register for the exam according to the new system; Candidates who have passed some examination subjects under the current system may choose to register for the examination under the new system.

After the end of the 2009 annual examination, candidates who have passed all five subjects in the current examination system will receive general qualification certificates; Candidates who have not obtained the general qualification certificate will be automatically transferred to qualified subjects under the new system and will take the exam on 20 10 according to the new examination system.

20 10 The new examination system was fully implemented, and the existing examination system was abolished at the same time.

Verb (abbreviation of verb) Suggestions for further improvement of CPA English proficiency test

In order to further summarize and consolidate the achievements of the previous English proficiency test and cooperate with the reform plan of the CPA examination system, we now put forward the following suggestions on establishing a new CPA English proficiency test system:

The goal of English proficiency test is to comprehensively improve the English proficiency test level and international recognition of CPA industry. Taking the professional ability of CPA in English environment as the standard, through the test, we will focus on selecting international talents who can engage in CPA business in English environment, making English proficiency test an important symbol for China CPA to go international.

It is suggested that the existing English additional questions system and English testing system for CPA examination-related subjects should be merged, and a unified English proficiency test should be organized together with accounting institutions in relevant countries and regions. Level is "the ability to work in an English environment".

The English proficiency test plan was implemented in 2009, and candidates can only apply after passing the CPA exam. The English proficiency test certificate is independent of the national unified examination certificate for certified public accountants.

Six, the CPA examination system reform schedule

In order to ensure the smooth implementation of the reform of the CPA examination system, the schedule is as follows:

(a) to formulate and complete the examination system reform work plan (June 5-April 38+0, 2008)

Establish a working mechanism for the reform of the examination system, set up an expert consultation group and working group for the reform of the examination system, collect and sort out relevant information on the examination system of other accounting organizations, carry out research work on the reform of the examination system, draft a work plan for the reform of the examination system for certified public accountants (draft for comments), and solicit opinions publicly.

According to the results of public consultation, the work plan for the reform of CPA examination system (draft for review) was revised.

The National Examination Committee approved the issuance of the work plan for the reform of the CPA examination system.

(2) Formulate and improve the examination regulations and related measures (September 2008-1 1)

According to the requirements of the examination system reform, revised and formulated the National Unified Examination Measures for Certified Public Accountants, the National Unified Examination Measures for Certified Public Accountants in 2009 and the National Unified Examination Measures for Certified Public Accountants in 2009, and revised and formulated the Interim Measures for the Administration of Non-practicing Members of China Institute of Certified Public Accountants and the Registration Measures for Certified Public Accountants.

(iii) Preparation for implementation (165438+2009 10-February)

Formulate and issue the 2009 National Unified Examination Rules for Certified Public Accountants, and arrange the examination work in 2009. At the same time, complete the preparations for the reform and implementation of the examination system, the compilation of teaching materials, and the training of examiners.

Attachment 2:

Work plan on the reform of CPA examination system

Instructions for drafting the Draft for Comment

According to the decision of the second meeting of the CPA Examination Committee of the Ministry of Finance (hereinafter referred to as "the National Examination Committee") in 2007, China Institute of Certified Public Accountants (hereinafter referred to as "AICPA") organized and carried out the research on the reform of the CPA examination system in China and the drafting of the work plan. Recently, the work plan for the reform of the CPA examination system (draft for comments) (hereinafter referred to as the draft for comments) has been drafted and publicly solicited opinions. The relevant matters are now explained as follows:

First, the drafting background of the work plan for the reform of the CPA examination system

The national unified examination system for certified public accountants in China was formally established on 199 1, and has been held for 16 times. Through continuous reform and improvement, the basic examination system, quality assurance system and organizational management system have been established and improved, and nearly 6.5438+0.4 million people have obtained general qualification certificates, which has provided important talent support for the healthy development of China's CPA industry. The CPA exam has become one of the most prestigious qualification exams in China.

With the overall progress of China's economy and society and the deepening of reform and opening up, especially the increasing integration of China's economy and the world economy, new and higher requirements have been put forward for the competence and internationalization level of certified public accountants, and the CPA examination system is also facing new reform tasks. This requires us to conscientiously sum up the basic experience and successful practices of China's CPA examination in recent ten years, fully learn from the international experience of CPA examination, deeply explore and understand the rules of CPA examination, enhance the examination concept, enrich the examination content, improve the examination methods, and comprehensively implement the reform of CPA examination system.

(1) Reform the examination system for certified public accountants, guide certified public accountants to continuously improve their competence, and further adapt to the new requirements of China's economic and social development and changes in the practice environment.

In recent years, with the continuous development of China's economy and integration into the world economic system, the business scope of certified public accountants has expanded to professional services such as risk management, system design, strategic planning, forensic accounting, internal control verification, bankruptcy management, legal consultation and so on. On the other hand, the market economy is becoming more and more perfect, enterprise management is deepening, and economic activities are becoming more and more complicated, which requires certified public accountants to continuously improve their knowledge integration ability, professional judgment ability, professional ethics level and continuous learning ability. To this end, the AICPA has formulated and published the Competency Guide for Certified Public Accountants in China, which systematically expounds the extensive professional knowledge, skills and professional ethics that certified public accountants and industry reserve talents should possess in accounting, auditing, enterprise management, information technology, law and other related fields.

To meet the above requirements, we should have a deep understanding of the growth law of talents in the industry, the new requirements for the ability of certified public accountants put forward by the continuous development of China's market economy, enrich the relevant professional knowledge and skills requirements in the examination on the basis of the current examination system for certified public accountants, improve the talent selection function of the examination, deepen the understanding of the functions of talent training and talent evaluation in the examination, and enhance the examination concept.

(2) Reform the examination system for certified public accountants, speed up the training of international talents in the industry, and promote the implementation of the strategy of becoming bigger and stronger.

Improving the CPA's ability to better serve China's economy and enhance the international competitiveness of China's CPA industry is an important task facing the CPA industry at present, and it is also the core content of the CPA industry's strategy of becoming bigger and stronger. It is an important basis for realizing the above tasks to continuously improve the quality of the talent team in the CPA industry and accelerate the cultivation of international talents in the industry. Therefore, on the basis of objectively evaluating the talent structure and overall quality of the CPA industry, we are required to speed up the cultivation of international talents in the industry and improve the CPA's practice ability in the international environment.

Certified public accountant examination is the basic link of talent training, talent selection and talent reserve. It is an inevitable choice to reform the CPA examination system by drawing lessons from the internationally accepted examination mode and the examination experience of accounting institutions in relevant countries and regions, realizing the docking with the CPA examination and qualification certification in relevant countries and regions, and accelerating the cultivation of international talents in the industry.

(C) The international convergence of accounting and auditing standards has created important conditions for the reform of the CPA examination system.

With the effective implementation of the international convergence strategy of accounting auditing standards, China's accounting auditing standards system has achieved international convergence and smooth transition with international accounting auditing standards. At the same time, the accounting and auditing standards in the Mainland and Hong Kong have achieved equivalence, and the equivalence negotiations with relevant countries and regions are being further advanced.

The international convergence of China's accounting and auditing standards has provided important technical support for the international development of CPA industry, created important conditions for the reform of CPA examination system, and laid an important foundation for the promotion of examination concept, the enrichment of examination content and the improvement of examination structure.

The second is the research and drafting process of the work plan for the reform of CPA examination system.

Under the guidance of the National Examination Committee, the AICPA attached great importance to the reform of the examination system, worked out a detailed work plan, went all out and made steady progress, and conducted a comprehensive study and demonstration around the overall goal, basic ideas, working mechanism and reform content of the examination system reform. The main work is as follows:

1. Under the leadership of the National Examination Commission, a working group on examination system reform and an expert consultation group at home and abroad were established, and a working mechanism including decision-making, drafting and consultation was established.

2. Organize the research on related topics, and provide theoretical guidance for the reform of the examination system.

In September 2007, according to the key issues of the reform of CPA examination system, three research topics were determined: the reform of basic examination system, the reform of proposition system and the equivalence of CPA qualifications. At present, experts have been organized to complete research reports on related topics.

3. Complete the international comparison of accountant organization examination system in relevant countries and regions.

Collected and translated the relevant materials of the national and regional accountant organization examination system, with a total translation of 550,000 words; On this basis, international comparison is made to study the advanced experience and adaptability of different examination systems.

4. Organize drafting and directional solicitation of opinions.

According to the results of the previous investigation, the first draft of the consultation draft was organized and completed at the end of March this year. From March to July, I listened to the opinions and suggestions on the work plan of the reform of the examination system at the meeting of the National Examination Committee, the meeting of experts' advisory groups at home and abroad on the reform of the examination system, and the symposium of the secretaries general of some local associations. Everyone fully affirmed the reform goal, reform mode and implementation steps determined in the work plan for the reform of the examination system, and put forward suggestions on the examination subject structure, practical experience requirements, and the methods for connecting the old and new examination systems. According to these opinions, the work plan for the reform of CPA examination system (draft for comments) was revised and formed.

Three, the main contents of the reform of the CPA examination system

The generalized CPA examination system refers to the basic examination system such as registration conditions, examination grade, subject setting and practical experience requirements; Examination proposition, examination marking, examination methods, examination qualification standards and other examination quality assurance systems; And the corresponding examination organization system, examination room setting, examination discipline and other examination organization and management systems.

The narrow sense of CPA examination system is a basic examination system, including registration conditions, examination grades, subject setting, practical experience requirements and so on. Narrow-sense examination system is not only the core content of broad-sense examination system, but also determines the specific content and form of examination quality assurance system and examination organization management system in broad-sense examination system, and is also the key research and evaluation content of accounting organizations in various countries in comparison of examination systems and mutual consultation of examination qualifications.

This work plan is mainly for the basic examination system. The reform and perfection of examination quality assurance system and examination organization and management system, such as proposition method (such as item bank construction) and examination method (such as computer examination), will be implemented in due course in the process of implementing the basic system reform.

The overall goal of the reform of the CPA examination system is the basic problem that we focus on and solve when drafting the reform plan of the examination system. It is also an important guide for us to sum up and evaluate the basic experience and successful practices of the CPA examination, study and learn from the successful experience of the qualification examination in relevant countries and regions, and study and design the CPA examination system. To this end, the exposure draft puts forward the overall goal of the reform of the examination system, namely:

Guided by the Competency Guide for Certified Public Accountants in China and the International Education Guide for Professional Accountants by the International Federation of Accountants, we should improve the examination concept, enrich the examination contents and methods, establish an examination system that conforms to the concept of lifelong learning and gives full play to the multiple evaluation functions of the examination, so as to make the examination for certified public accountants in China conform to the internationally recognized examination model and make the examination for certified public accountants in China a "passport" for certified public accountants in China to go international.

According to the above-mentioned overall goal, the content of the reform of the examination system is summarized into three aspects, and the idea of English proficiency test is put forward.

(A) on the classification of examination grades

The process of CPA examination is to guide candidates to deepen their professional understanding, enrich their professional knowledge, accumulate practical experience and improve their competence. The CPA exam should fully reflect the law of continuous improvement and accumulation, so that the requirements at different stages are different.

Judging from the practice of accounting organizations in relevant countries and regions, the classification of examination grades is closely related to the registration conditions. Registration conditions have more restrictions on academic qualifications and majors, but fewer exam levels and subjects. Based on the provisions of China's current laws on examination registration conditions, the exposure draft puts forward that the CPA examination in China should be structured into two levels: professional stage and advanced stage.

Among them, the first level is the professional stage, which mainly tests whether candidates have the basic theoretical knowledge needed for accounting graduation, the basic theoretical knowledge needed for CPA practice, the basic application skills and the basic professional ethics requirements; The second level is the advanced stage, which mainly tests the comprehensive application of professional knowledge and legal knowledge that candidates should have in the professional environment, and tests the comprehensive ability of candidates to "maintain professional values, ethics and attitudes".

The examination is conducted in stages, and candidates can only take the second-level advanced examination if they pass the examination subjects in the first-level professional stage.

(B) On the design of examination subjects

The subject design and content distribution of CPA examination should reflect the requirements of CPA's competence, adapt to the practice environment, and provide conditions for the expansion and integration of content.

Based on the above understanding, the exposure draft puts forward the design idea of "6+ 1" examination subject on the basis of two-level division. On the basis of the existing five-subject examination, this course design adds the contents of company strategy and risk management, and distributes the examination contents according to the division of professional stage and advanced stage. There are six subjects in the professional stage examination, namely: accounting, auditing, financial cost management, economic law, tax law, corporate strategy and risk management. Advanced stage examination 1 subject, and the examination subject is comprehensive test.

Regarding the validity period of test scores, the exposure draft proposes that the scores of single subjects in the professional stage are valid within 5 years, and the scores of single subjects in the advanced stage should be completed within 3 years. Candidates who have obtained the certificate of general practice will be valid for a long time if they apply to become members of the CICPA within 5 years and meet the requirements of continuing education, otherwise they will be valid for 5 years.

(3) Practical experience requirements

Practical experience requirement is an important part of CPA examination system. The Competency Guide for Certified Public Accountants in China and the International Education Standard for Professional Accountants of the International Federation of Accountants both put forward clear requirements for practical experience. Some countries and regions even stipulate that candidates who take the CPA exam should accumulate practical experience when registering or taking the exam. Based on China's current regulations, on the basis of having two years' practical experience before registering as a certified public accountant, the exposure draft reflects the requirements for practical experience in the classification of examination grades and the design of examination subjects, which means that candidates should gradually accumulate certain practical experience during or before the examination.

To this end, the exposure draft puts forward practical experience and suggestions. That is, before taking the final "comprehensive test" exam, candidates should apply on the basis of 1 year practical experience in order to better adapt to the requirements of comprehensive test.

(D) the thinking of English proficiency test reform

In order to meet the needs of the development of economic globalization, promote the overall improvement of the comprehensive quality of the CPA industry, and select and train high-end international talents in the industry, the AICPA has set up an English test at the same time as the national unified examination for certified public accountants since 2006, and added 10 English additional questions to the audit and accounting subjects of the national unified examination for certified public accountants for the first time in 2007. The preliminary exploration of the above-mentioned English proficiency testing measures has played a positive guiding role in encouraging industry personnel to improve their English level and promoting the internationalization of the industry.

In order to comprehensively improve the professional English level of certified public accountants, cultivate and select international talents who can engage in CPA business in English environment, and further improve the international recognition and practical effect of English proficiency test, in line with the reform of this examination system, the draft for comments is put forward, and the existing English additional question system and English test system of related subjects of CPA examination will be merged, and a unified English proficiency test will be organized together with accounting institutions in relevant countries and regions, and the level will be "Working ability in English environment". It also stipulates that candidates can only apply for the English proficiency test after passing the national unified examination for certified public accountants. English proficiency test certificate is independent of CPA certificate.

Four, the connection arrangement of the examination system reform

According to the exposure draft, the new CPA examination system will be formally implemented in 2009. In order to do a good job in the transformation of the old and new examination systems, the exposure draft proposes that the new examination system will be implemented for the first time in 2009 and the existing examination system will continue to be implemented for one year.

The exposure draft further clarifies that candidates who applied for the exam for the first time in 2009 and those who failed in any exam subject must register for the exam according to the new system; Candidates who have passed some examination subjects under the current system can choose to register for the examination according to the current system, or they can choose to register for the examination of failed subjects (including new subjects) according to the new system. Candidates who have taken the 2009 annual examination according to the current examination system, but have not obtained the general qualification certificate, will be converted into qualified subjects under the new system, and the rest will take the examination according to the new examination system of 20 10. 20 10 The new examination system was fully implemented, and the existing examination system was abolished at the same time.

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Copyright: China Institute of Certified Public Accountants (4th Edition) 0 1 1, 2006 Beijing ICP No.05032222.