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China’s National Uniform CPA Examination: Building a Prestigious Qualification Examination in China

China’s National Uniform CPA Examination: Building a Prestigious Qualification Examination in China China Journal of aCC ounting StudieS , 2016 Vol . 4, no . 1, 104–105 http://dx.doi.org/10.1080/21697213.2016.1144968 China’s National Uniform CPA Examination: Building a Prestigious Qualification Examination in China China’s National Uniform CPA Examination was introduced in 1991. It has been developed, maintained and scored by the Chinese Institute of Certified Public Accountants (CICPA). By the end of 2015, a total of 205,000 people had obtained the certification after passing all the required subjects of the Uniform CPA Examination. China’s National Uniform CPA Examination has produced millions of professional accountants in China who have played a remarkable role in the country’s economic and social transformation and development. It has become a leading brand of national qualification examination and has international influence. China’s CPA Examination system has been gradually improved to a level that is comparable with the CPA examination systems in developed jurisdictions. The current version of China’s CPA Examination consists of two stages: the Professional Stage and the Comprehensive Stage. The Professional Stage covers six subjects: Accounting, Auditing, Financial Cost Management, Corporate Strategy and Risk Management, Economic Law, and Taxation Law. The Comprehensive Stage examination requires candidates to apply their knowledge to practical situations and is aimed at assessing: professional and legal knowledge, professional values, ethics and attitudes, intellectual ability, inter-personal communication skills and skills in managing an organisation/business. An examinee can take the examinations of the Comprehensive Stage only after passing those of the Professional Stage. The examination results of each of the subjects in the Professional Stage will be valid for five years. Examinations in both stages are closed-book and computer-based. Chinese mainland residents with full capacity for civil conduct and college degrees that are recognised by administrative departments of education in the People's Republic of China, as well as residents in Hong Kong SAR, Macao SAR, and Chinese Taiwan or foreign citizens with CPA qualifications recognised by the laws of their respective territories or jurisdictions, are eligible to apply to take the China Uniform CPA Examination. By the end of 2015, a total © 2016 a ccounting Society of China CHINA JoURNAL oF ACCoUNTINg STUdIES 105 of 595 residents in Hong Kong SAR, Macao SAR and Chinese Taiwan and foreign citizens had passed all the subjects of the China Uniform CPA Examination. CICPA has signed agreements for mutual exemption of certain examination subjects with the Hong Kong Institute of Certified Public Accountants (HKICPA) and the Institute of Chartered Accountants in England and Wales (ICAEW ), and has exam centres in Hong Kong SAR, Macao SAR and Brussels. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png China Journal of Accounting Studies Taylor & Francis

China’s National Uniform CPA Examination: Building a Prestigious Qualification Examination in China

China Journal of Accounting Studies , Volume 4 (1): 2 – Jan 2, 2016
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China’s National Uniform CPA Examination: Building a Prestigious Qualification Examination in China

Abstract

China Journal of aCC ounting StudieS , 2016 Vol . 4, no . 1, 104–105 http://dx.doi.org/10.1080/21697213.2016.1144968 China’s National Uniform CPA Examination: Building a Prestigious Qualification Examination in China China’s National Uniform CPA Examination was introduced in 1991. It has been developed, maintained and scored by the Chinese Institute of Certified Public Accountants (CICPA). By the end of 2015, a total of 205,000 people had obtained the certification after...
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Publisher
Taylor & Francis
Copyright
© 2016 Accounting Society of China
ISSN
2169-7221
eISSN
2169-7213
DOI
10.1080/21697213.2016.1144968
Publisher site
See Article on Publisher Site

Abstract

China Journal of aCC ounting StudieS , 2016 Vol . 4, no . 1, 104–105 http://dx.doi.org/10.1080/21697213.2016.1144968 China’s National Uniform CPA Examination: Building a Prestigious Qualification Examination in China China’s National Uniform CPA Examination was introduced in 1991. It has been developed, maintained and scored by the Chinese Institute of Certified Public Accountants (CICPA). By the end of 2015, a total of 205,000 people had obtained the certification after passing all the required subjects of the Uniform CPA Examination. China’s National Uniform CPA Examination has produced millions of professional accountants in China who have played a remarkable role in the country’s economic and social transformation and development. It has become a leading brand of national qualification examination and has international influence. China’s CPA Examination system has been gradually improved to a level that is comparable with the CPA examination systems in developed jurisdictions. The current version of China’s CPA Examination consists of two stages: the Professional Stage and the Comprehensive Stage. The Professional Stage covers six subjects: Accounting, Auditing, Financial Cost Management, Corporate Strategy and Risk Management, Economic Law, and Taxation Law. The Comprehensive Stage examination requires candidates to apply their knowledge to practical situations and is aimed at assessing: professional and legal knowledge, professional values, ethics and attitudes, intellectual ability, inter-personal communication skills and skills in managing an organisation/business. An examinee can take the examinations of the Comprehensive Stage only after passing those of the Professional Stage. The examination results of each of the subjects in the Professional Stage will be valid for five years. Examinations in both stages are closed-book and computer-based. Chinese mainland residents with full capacity for civil conduct and college degrees that are recognised by administrative departments of education in the People's Republic of China, as well as residents in Hong Kong SAR, Macao SAR, and Chinese Taiwan or foreign citizens with CPA qualifications recognised by the laws of their respective territories or jurisdictions, are eligible to apply to take the China Uniform CPA Examination. By the end of 2015, a total © 2016 a ccounting Society of China CHINA JoURNAL oF ACCoUNTINg STUdIES 105 of 595 residents in Hong Kong SAR, Macao SAR and Chinese Taiwan and foreign citizens had passed all the subjects of the China Uniform CPA Examination. CICPA has signed agreements for mutual exemption of certain examination subjects with the Hong Kong Institute of Certified Public Accountants (HKICPA) and the Institute of Chartered Accountants in England and Wales (ICAEW ), and has exam centres in Hong Kong SAR, Macao SAR and Brussels.

Journal

China Journal of Accounting Studies – Taylor & Francis

Published: Jan 2, 2016

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