Application conditions for certified public accountants:
1. China citizens who meet the following conditions at the same time can register for the professional stage examination of the national unified examination for certified public accountants.
1, with 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, at the same time meet the following conditions of China citizens, can apply to participate in the national unified examination for certified public accountants comprehensive stage examination.
1, with full capacity for civil conduct.
2, has obtained the national unified examination for certified public accountants professional stage examination certificate.
Three, one of the following circumstances, shall not sign up for the national unified examination of certified public accountants.
1. Due to the revocation of the certificate of certified public accountant, less than 5 years have passed since the date of punishment decision to the date of application for registration.
2. Having participated in the national unified examination for certified public accountants in the previous year, and being prohibited from taking the examination due to violation of regulations, and the term has not expired.
3. People who have passed the general examination.
Brief introduction of certified public accountant:
A certified public accountant refers to a person who has passed the CPA qualification examination, obtained the CPA certificate and practiced in an accounting firm.
The professional examination subjects of certified public accountants are accounting, auditing, financial cost management, economic law, tax law and strategy, and risk management, and the comprehensive stage is: comprehensive test of professional ability. Internationally, accountants generally refer to certified public accountants, and certified public accountants refer to professionals engaged in social auditing, intermediary auditing and independent auditing.
In some other countries, such as CGA in Canada? , AICPA in the United States, the Australian Institute of Accountants in Australia, and ACCA in chartered certified accountants in the United Kingdom, instead of the accountant with intermediate title in China.
The above data comes from Gao Dun Education.