Persons who meet the following conditions can register for the National Unified Certified Public Accountant Examination:
(1) Support the Constitution of the People's Republic of China and enjoy the right to vote and be elected;
(2) Have full capacity for conduct;
(3) Have a college degree or above, or have an intermediate or above technical title in accounting or related majors.
Unregistered situation
If there is any of the following circumstances, the Institute of Certified Public Accountants that accepts the application will not allow registration:
1. Those who do not have full capacity for civil conduct ;
2. Due to criminal punishment, it has been less than five years from the date of completion of the punishment to the date of application for registration;
3. Due to being in finance, accounting, auditing, Committing serious mistakes in enterprise management or other economic management work, and being subject to administrative sanctions, dismissal or above, and the period from the date of the punishment and punishment decision to the date of application for registration is less than two years;
4. Being punished The certificate of certified public accountant shall be revoked if it is less than five years from the date of the penalty decision to the date of application for registration;
5. Other circumstances in which registration is not allowed as stipulated by the municipal finance department of the State Council.
Extended data:
Registration materials
1. Register as a practicing member (i.e. signed certified public accountant): pass the qualification examination and engage in auditing business in China 2 Certified public accountants who are more than 20 years old can submit the following materials to the provincial CPA association where the accounting firm is located to apply for registration as a practicing member (i.e., signing certified public accountant):
(1) Certified public accountant registration application form;< /p>
(2) A copy of the general qualification certificate for the National Unified Certified Public Accountant Examination;
(3) Certificate issued by two certified public accountants that the registered applicant has engaged in auditing business for more than 2 years;
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(4) Copy of the employment contract signed with the accounting firm;
(5) Valid identity certificate or copy of identity certificate (foreigners should submit copies of passport and visa, Hong Kong, Residents of the Macao Special Administrative Region and Taiwan Province should submit a copy of their identity certificate in Hong Kong, Macao Special Administrative Region and Taiwan Province and a copy of their passport issued by the Chinese Entry-Exit Administration Department in lieu of this material);
( 6) Valid personnel file certificate or copy of retirement certificate (foreigners and residents of Hong Kong, Macao Special Administrative Region and Taiwan Province should submit a copy of employment certificate issued by the Chinese labor administration department in place of this material).
Two. Register as a non-practising member: Persons who have passed the CPA qualification examination but have not engaged in auditing business in China for more than 2 years can apply for registration as a non-practising member by submitting the following materials to the provincial CPA association that has obtained the general qualification certificate:< /p>
(1) Certified Public Accountant Registration Application Form;
(2) Copy of the General Qualification Certificate for the National Unified Certified Public Accountant Examination;
(3) Valid identity certificate or Copy of identity certificate (foreigners should submit a copy of their passport and visa; residents of Hong Kong, Macao Special Administrative Region and Taiwan Province should submit a copy of their identity certificate issued by the Chinese Exit and Entry Administration Department in Hong Kong, Macao Special Administrative Region and Taiwan Province A copy of your passport instead of this material).
Baidu Encyclopedia - Certified Public Accountant