1. Accounting qualification examination
In other words, the so-called "accounting certificate", according to the provisions of the state, all people who want to engage in the accounting industry in China must hold this certificate.
Examination subjects include: financial regulations and professional ethics, basic accounting knowledge, accounting practice, primary accounting computerization. Applicants should abide by the Accounting Law and other relevant laws and regulations and take the form of self-registration. The examination fee for each subject is 20 yuan (45 yuan for primary computerization), and the registration information card and manual fee is 5 yuan. According to the regulations of the Ministry of Finance, those who have passed the four exams within two years can receive the qualification certificate of accounting practice three months after the end of the exam, and the qualified scores of a single subject can be retained for one year. It must be reminded that the examiner must register at the registration place designated by the Ministry of Finance.
2 national accounting professional and technical qualification examination (title examination)
The examination is divided into primary qualification examination (obtaining assistant accountant certificate) and intermediate qualification examination (obtaining intermediate accountant certificate).
Persons who have obtained the accounting qualification certificate and have been engaged in accounting work for 2 years can sign up for the primary qualification examination. The primary qualification examination subjects include: the foundation of economic law and primary accounting practice. Candidates must pass two subjects at a time to obtain the certificate of assistant accountant. The reporter learned that at present, the training cost of each subject in the primary examination is about 180 yuan.
Intermediate qualification examination subjects include: financial management, economic law, intermediate accounting practice (1) and intermediate accounting practice (2). Candidates must pass all the exams in two consecutive exam years before they can get a certificate. At present, the intermediate training fee in Beijing market is about one 200 yuan. The fees for primary and intermediate examinations shall be formulated by all localities according to the documents of the Ministry of Finance in that year. In 2003, everyone in Beijing took 30 yuan in every subject. It is understood that at present, 4 subjects of intermediate training fees probably need about 800 yuan. Accumulate intermediate accounting qualification examination results from 200 1. Therefore, experts suggest that candidates who apply for intermediate accounting qualifications choose to apply for one or more subjects according to their own reality, and then apply for the examination subjects that did not apply for or failed in the first year in the second year, so the risk will be relatively small.
In addition, at present, accountants who have obtained intermediate titles in China adopt the evaluation system to certify their senior accountant titles.
3. Certified Public Accountant Examination
All China citizens who have a college degree or above and have obtained intermediate or above titles in accounting or related majors (referring to auditing, statistics and economics) can apply. Examination subjects include: auditing, tax law, accounting, economic law and financial cost management. According to the relevant regulations, personnel with senior technical titles in accounting or related majors (including those with the titles of associate professor and associate researcher in accounting or related majors in schools and scientific research units) can apply for exemption from a certain specialty. The examination is rolling, and you must complete all the subjects within five years from the time you pass the first single subject before you can apply for the qualification of certified public accountant. Candidates can apply for 5 subjects at a time, or they can apply for some subjects, and the registration fee for each subject is 80 yuan. At the same time, special arrangements have been made for Hong Kong, Macao and Taiwan residents and citizens of foreign nationalities who take the CPA exam in China. At present, the note training in the market is divided into intensive classes, temporary exams and lecture classes, and the accumulated training fees in the three stages are about 330 yuan per subject.
China's Popular "Foreign Notes Conference"
At present, there are five kinds of certified accountants' qualification certificates abroad: ACCA (Certified Accountant of British Institute of Chartered Accountants), AIA (International Accountant Professional Qualification Certificate), CGA (Canadian Certified Accountant), CMA (American Institute of Management Accountants) and ASCPA (Australian Institute of Certified Accountants). Each certificate is adapted to different countries and teaching contents, and is used to adapt to the accounting systems of different countries.
1. Certified by Institute of Chartered Accountants
As the most authoritative accounting institution in the world, ACCA is called "the golden rice bowl of accounting". Its members are widely recognized internationally. British legislation allows ACCA members to engage in auditing, investment consulting and bankruptcy execution, and they are qualified to practice directly in EU countries. At present, the exam is twice a year, in June and 65438+February respectively.
Teacher Zhou of ACCA Beijing Representative Office explained: To take the ACCA exam, you must register first, and the time of registration determines the time to take the exam for the first time. For example, if you register now to 65438+February 65438+May, you can take the exam in June next year at the earliest. All students who have a college degree or above recognized by the Ministry of Education or a college degree recognized by the Ministry of Education (all qualified in the first year) can apply.
There are fourteen subjects in the ACCA exam, which are divided into three parts. Students must apply for four subjects at a time in the order of subjects. The scores of subjects in the first, second and third parts of the elective course can be retained after passing the examination. The last three core courses in the third part must be applied for and passed at the same time. If only one of the three courses passes, the passed grades cannot be retained, and all three courses need to be retaken; If two of the three courses pass and the other one is between 30 and 49, the one that fails will have two make-up exams. If you pass the next two exams, all three courses can be regarded as passed. Otherwise, all three courses must be retaken. All 14 exams must be completed within ten years after students register. All exams cost less than 20,000 RMB. ACCA stipulates that exam-free subjects also need to pay examination fees; If you attend the training, each subject 1200 yuan-1400 yuan.
2. International accountant professional qualification certificate
AIA is an international accountant professional qualification certificate issued by the British-based International Institute of Accountants. AIA is one of the five professional qualification certification entities recognized by British law, and AIA accounting professional qualification is also recognized as the professional qualification certification of company auditors.
Sixteen courses of AIA exam are divided into four stages. It must be all passed within ten years, and each stage has a corresponding stage certificate. The first 12 courses can be tested four times a year, in no particular order, in June, June, July and February respectively. The last four exams are in June and June every year, 65438+February. Only when the first two stages have passed can you apply for the exam.
AIA has no special academic requirements for candidates. As the whole AIA training and examination are in pure English, the English level of candidates must be excellent. The International Association of Accountants has set up an exemption system, and students can apply for exemption from certain subjects according to the rules. At present, the training fee is 1.200 yuan/door, in addition, each course needs 1.80 yuan teaching material fee, and the examination fee is 25 pounds per course (only after passing the examination). It costs about 30,000 yuan to complete the training and examination of all courses.
3.CGA (Canadian Institute of Certified Accountants)
CGA is an internationally recognized accounting professional qualification. Its members can practice in Canada and sign audit reports independently.
According to the Beijing Representative Office of the Canadian Institute of Certified Public Accountants, all participants in the training need to evaluate their admission qualifications, and students apply for admission with the letter of admission qualification evaluation. After graduating from high school, you can start learning from the primary school curriculum.
The examination period is six years, and students obtain a bachelor's degree or above within six years; Pass all CGA exams; With more than two years of accounting related work experience, you can obtain CGA qualification. CGA course is divided into Band 4 and comprehensive examination, with a total of 18 courses. According to the regulations, accounting undergraduates can be exempted from taking eight to nine courses. The CGA charging standard is more complicated: the registration evaluation fee is 300 yuan/person; The comprehensive examination fee for Grade I to vocational qualification is 3,400 yuan/person, and the comprehensive examination for vocational qualification recognition (PA1) is 5,500 yuan/person. Students' annual membership fee is 2 100 yuan/year. Make-up exam or postponed exam fee 600 yuan/time.
4. American Management Accountant Certification Examination
It is a professional qualification system founded by IMA of American Institute of Management Accounting. It has been widely recognized by many countries and famous multinational companies.
To take the CMA exam for management accountants, you must first join the IMA membership. After obtaining the membership number, you can apply to take the CMA exam. The examination content is divided into four subjects, and the examination period is four years. If you fail in any subject, you can apply for retaking (no time interval), but the same subject will be retaken no more than three times in one year. A certain membership fee is required every year. The examination fee is 65438 yuan +020/ door. Candidates who want to retake the exam must be at least 90 days after the last exam.
5. Australian Institute of Certified Accountants
ASCPA is the largest accounting organization in Australia, enjoying a high reputation internationally, and its members have the right to sign audit reports. There are 16 courses in this qualification examination. Students who pass the China CPA examination can be exempted from taking four courses, and each course is only allowed to take a make-up exam once, and take the exam twice a year in July and 65438+February. The registration condition is that you have graduated from university and have an IELTS score of 6 or above. Students can choose full-time or on-the-job training. On-the-job training costs 4,200 yuan per course, with a total price of about 70,000 yuan, which will be counted separately for make-up exams. This training can only be tested in Beijing at present.
The reporter learned from ChinaHR.com that accounting personnel who applied for jobs accounted for 6. 1% of the resume database (the total number last Friday was1.2000). In the average weekly resume increment of about 1 10,000, the number of accounting job seekers is also quite large, and most people want to engage in financial work in high-tech fields, which is completely different from the previous concept of seeking stability in state-owned enterprises and institutions.
In view of the present situation of accounting employment in China, Ma Xinjun, manager of high-tech talent marketing department of Beijing Talent Service Center, talked about his own views: the overall feeling is that supply exceeds demand, but the proportion of high-quality accounting talents is out of balance, which can be seen from the recent job fair. He also believes that another reason for the current situation of accounting employment is that domestic enterprises rarely openly recruit accounting personnel in the society, and most of them adopt internal selection and training mechanisms, because finance is one of the confidential contents of the unit and will not easily let outsiders intervene. Moreover, finance deals directly with money, and job seekers without local hukou need certain protection.
Mr. Zhou, who is in charge of public affairs in ACCA Beijing Representative Office, believes that the difficulty of accounting employment is relative to those employees with low quality. For those middle and senior talents with good professional skills, there is great development potential. At present, the number of certified public accountants in China is far from meeting the needs of 300,000 participants after China's entry into WTO, which has attracted Hong Kong and overseas certified public accountants to develop in the Mainland.