The 2024 CPA registration has begun, compared with the exam registration conditions of the previous two years, the registration conditions for the new exam season have not changed much, please rest assured that old candidates can apply for the exam!
The registration conditions for the 2024 CPA exam have been issued, and the following is a summary of the original registration conditions in the registration brochure, let's take a look!
Professional stage registration conditions:
Chinese citizens who meet the following conditions at the same time can apply to take the professional stage examination of the National Unified Examination for Certified Public Accountants:
1. Have full capacity for civil conduct;
2. Have a college degree or above, or have an intermediate or above technical title in accounting or related majors.
Key Interpretations:
◆ Full capacity for civil conduct
Minors over the age of 16 who have independent labor income are also regarded as persons with full capacity for civil conduct;
Natural persons who are over the age of 18 and are mentally normal are recognized by law as persons with capacity for civil conduct.
◆ Graduated from a college or above
A college degree is commonly referred to as a college (college) degree. After graduating from a higher vocational school and a higher vocational school, they have obtained a higher college degree.
Candidates who have a college degree or above (bachelor's degree, master's degree, etc.) will meet the registration requirements.
Among them, fresh graduates of bachelor's degree and junior college (higher vocational college, etc.) also meet the registration conditions before the graduation certificate is issued. In the follow-up stage, the China Note Association will certify the academic information of the graduates through the "China Higher Education Student Information Network".
◆ Intermediate or above technical title in accounting or related majors
Professional and technical titles refer to a series of professional and technical titles reviewed by departments, industries or central enterprises and provincial professional and technical title evaluation institutions authorized by the personnel department of the State Council.
Generally speaking, auditors, statisticians, intermediate economists, accountants (including intermediate accounting titles, senior accounting titles), etc., all meet the requirements of "intermediate or related professional intermediate or above technical titles".
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Comprehensive stage registration conditions:
Chinese citizens who meet the following conditions at the same time can apply to take the comprehensive stage of the National Unified Examination for Certified Public Accountants:
1. Have full capacity for civil conduct;
2. Have obtained the professional stage examination certificate of the national unified examination of certified public accountants.
Key Interpretations:
◆ Professional stage examination certificate
Candidates who have passed all subjects in the professional stage examination in the five consecutive annual examinations will be issued with an electronic certificate of the professional stage examination of the national unified examination of certified public accountants.
The electronic certificate of the professional stage examination certificate shall be downloaded and printed by the candidates by logging in to the online reporting system.
According to the Administrative Measures for the Exemption from the National Unified Examination for Certified Public Accountants, candidates in the following two situations are exempt from some subjects of the registration examination.
Scenario 1:
Persons with senior accountants, senior auditors, senior economists and senior statisticians, or senior technical titles of associate professors, associate researchers or above in economics, management and statistics related disciplines (hereinafter referred to as exempt applicants) may apply for exemption from the examination of one specialty subject in the professional stage examination of the national unified examination for certified public accountants.
Scenario 2:
If the Chinese Institute of Certified Public Accountants (CICPA) has reached a mutual exemption from some of the examination subjects with overseas accounting professional organizations in accordance with the principle of reciprocity, the personnel who meet the exemption conditions may apply for exemption from some of the examination subjects.
Tips: After the exempt applicant obtains the qualification of the exempted subject, the exempted subject is valid for a long time, and the exempted subject shall not be changed.