(a) 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 may apply to take the comprehensive stage 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 sign up for the unified national 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 The certificate of certified public accountant has been revoked, and it has not been more than 5 years since the date of punishment decision to the date of application for registration;

2. Those who participated in the national unified examination for certified public accountants in the previous year were prohibited from taking the examination due to violation of regulations, and the processing period was not full;

3. People who have passed the general examination.

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