Measures for Standardized National Examination for Certified Public Accountants

注册会计师全国统一考试办法

Promulgating Institution: Minister of Finance

Document Number: No. 55 of the Minister of Finance

Promulgating Date: 03/25/2009

Effective Date: 03/25/2009

颁布机关: 财政部

文   号: 财政部令第55号

颁布时间: 03/25/2009

实施时间: 03/25/2009

 Article 1  With a view to regulate the work of the standardized national examination for certified public accounts, these Measures are formulated in accordance with the Law of the People's Republic of China on Certified Public Accountants

    第一条 为规范注册会计师全国统一考试工作,根据《中华人民共和国注册会计师法》,制定本办法。

 Article 2  Certified Public Accountants Test Committee established by the Ministry of Finance (hereinafter referred to as the "Test Committee of Ministry of Finance") shall be in charge of organizing and leading the standardized national examination for certified public accountants. Certified Public Accountants Test Office established by the Test Committee of Ministry of Finance (hereinafter referred to as the "Test Office of Ministry of Finance") shall be in charge of implementing the standardized national examination for certified public accountants. Test Office of Ministry of Finance shall be set up within the Chinese Institute of Certified Public Accountants.

    第二条 财政部成立注册会计师考试委员会(以下简称财政部考委会),组织领导注册会计师全国统一考试工作。财政部考委会设立注册会计师考试委员会办公室(以下简称财政部考办),组织实施注册会计师全国统一考试工作。财政部考办设在中国注册会计师协会。

The certified public accountants test committees organized and established by the financial departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government (hereinafter referred to as the "local examination committees") shall be responsible for organizing and leading the local work regarding the certified public accountant examinations. The offices of local test committees (hereinafter referred to as the "local test offices") set up within the associations of certified public accountants of all the provinces, autonomous regions, and municipalities directly under the Central Government shall be in charge of implementing the local public accountants examinations.

  各省、自治区、直辖市财政厅(局)成立地方注册会计师考试委员会(以下简称地方考委会),组织领导本地区注册会计师全国统一考试工作。地方考委会设立地方注册会计师考试委员会办公室(以下简称地方考办),组织实施本地区注册会计师全国统一考试工作。地方考办设在各省、自治区、直辖市注册会计师协会。

 Article 3  The Test Committee of Ministry of Finance shall define the principles of the test administration, formulate guidelines, policies, and rules for the test administration, examine and determine the "Examination Syllabus", define the principles of setting test questions, handle the major issues of the test administration, and instruct the work of the local test committees.

    第三条 财政部考委会确定考试组织工作原则,制定考试工作方针、政策,审定考试大纲,确定考试命题原则,处理考试组织工作的重大问题,指导地方考委会工作。

Local test offices shall be in charge of implementing the decisions of the Test Committee of Ministry of Finance and handling the major issues of the local test administration.

  地方考委会贯彻、实施财政部考委会的决定,处理本地区考试组织工作的重大问题。

 Article 4 An individual, who meets the following requirements, may take the Standardized National Examination for Certified Public Accountants:

    第四条 符合下列条件的中国公民,可以报名参加注册会计师全国统一考试:

(1) having full capacity of civil conduct;

  (一)具有完全民事行为能力;

(2) Graduating from a professional training school of high learning or possessing a title as technical personnel in accounting or in other relevant professions of mid-level or above. 

  (二)具有高等专科以上学校毕业学历、或者具有会计或者相关专业中级以上技术职称。

 Article 5 An individual falling under any of the following circumstances is not allowed to take the standardized national examination for certified pubic accountants:

    第五条 有下列情形之一的人员,不得报名参加注册会计师全国统一考试:

(1) having had his certificate of certified public accountant revoked, with less than five years from the date the disciplinary decision was made to the date of application;

  (一)因被吊销注册会计师证书,自处罚决定之日起至申请报名之日止不满5年者;

(2) having cheated in the test for certified public accountant in previous years, with the period of suspension from taking the examination not expired.

  (二)以前年度参加注册会计师全国统一考试因违规而受到停考处理期限未满者。

 Article 6  Examinations shall be divided into professional examinations and comprehensive examinations. The examinee shall not take part in the comprehensive examinations unless they have passed all the subjects of professional examinations.

    第六条 考试划分为专业阶段考试和综合阶段考试。考生在通过专业阶段考试的全部科目后,才能参加综合阶段考试。

In all, six examination subjects are included in the professional examinations, which are accounting, auditing, financial cost management, company strategies and risk management, economic law and tax law; vocational ability test is the only subject of comprehensive examination.

  专业阶段考试设会计、审计、财务成本管理、公司战略与风险管理、经济法、税法6个科目;综合阶段考试设职业能力综合测试1个科目。

The timing for the examination in each subject shall be set forth in the "General Regulations on Registration for . Standardized National Examination for Certified Public Accountants" promulgated by the Test Committee of Ministry of Finance each year.

  每科目考试的具体时间,在各年度财政部考委会发布的《注册会计师全国统一考试报名简章》中明确。

The scope of the examination shall be defined in the "Examination Syllabus of Standardized National Examination for Certified Public Accountants" promulgated by the Test Committee of Ministry of Finance each year.  

  考试范围在各年度财政部考委会发布的《注册会计师全国统一考试大纲》中确定。

 Article 7  The format of the examination shall be a closed-book and written.

    第七条 考试方式为闭卷、笔试。

 Article 8  Individuals registering for the examination shall pay the application fee. The fee standard shall be implemented subject to relevant provisions prescribed by the competent price departments and finance departments of each province, autonomous region, and municipality directly under the Central Government

    第八条 报名参加考试的人员报名时需要交纳考试报名费。报名费标准按各省、自治区、直辖市价格主管部门、财政部门制定的相关规定执行。

 Article 9  The specific time period for examination registration shall be described in the "General Regulations on Registration for Standardized National Examination for Certified Public Accountants" issued by the Test Committee of Ministry of Finance each year, and the local test committees shall determine the specific time period for examination registration in their respective localities and announce it publicly.

    第九条 报名的具体时间在各年度财政部考委会发布的《注册会计师全国统一考试报名简章》中规定,地方考委会应当据此确定本地区具体报名日期,并向社会公告。

 Article 10  An applicant may register for six subjects in one examination sitting, or register to take a portion of the subjects.

    第十条 报名人员可以在一次考试中同时报考专业阶段考试6个科目,也可以选择报考部分科目。

 Article 11  An applicant who possesses a title as technical personnel in accounting or in other relevant professions of advanced-level may apply for being exempt from one subject of professional examinations.

    第十一条 具有会计或者相关专业高级技术职称的人员,可以申请免予专业阶段考试1个专长科目的考试。

 Article 12  The Test Office of Ministry of Finance shall organize for centralized evaluation of the examination papers of the examinees, and the Test Committee of Ministry of Finance shall be responsible for determining the test results, which shall be notified to the examinees by the local test offices.

    第十二条 应考人员答卷由财政部考办集中组织评阅,考试成绩由财政部考委会负责认定,由地方考办通知应考人员。

The examination of each subject shall utilize the hundred-point system, and the passing mark shall be 60 points.

  每科考试均实行百分制,60分为成绩合格分数线。

 Article 13  The passing mark obtained for one single subject within professional examinations shall be valid within five years after the mark has been obtained. Examinees that have passed all the subjects of professional examinations shall be awarded Certificate of Standardized National Examination for Certified Public Accountants for the professional examinations issued by Test Committee of Ministry of Finance.

    第十三条 专业阶段考试的单科考试合格成绩5年内有效。对在连续5个年度考试中取得专业阶段考试全部科目考试合格成绩的考生,财政部考委会颁发注册会计师全国统一考试专业阶段考试合格证书。

Comprehensive examination shall be finished within five years after the aforesaid certificate for professional examinations was rewarded.

Examinees that have passed comprehensive examination shall be awarded Certificate of Standardized National Examination for Certified Public Accountants issued by Test Committee of Ministry of Finance.

  综合阶段考试科目应在取得注册会计师全国统一考试专业阶段考试合格证书后5个年度考试中完成。对取得综合阶段考试科目考试合格成绩的考生,财政部考委会颁发注册会计师全国统一考试全科考试合格证书。

Examinees shall apply to the Test Office where he passed the last subject of the professional examinations in order to obtain the certificate for the professional examinations. Standardized National Examination for Certified Public Accountants for all subjects shall be obtained by examinees in the test office where he attends the comprehensive vocational capacity examination.

  注册会计师全国统一考试专业阶段考试合格证书由考生向参加专业阶段考试最后一科考试所在地的地方考办领取。注册会计师全国统一考试全科考试合格证书由考生向参加职业能力综合测试科目考试所在地的地方考办领取。

 Article 14 Individuals who register for the examination for certified public accountants and the relevant persons who organize the test shall abide by the relevant rules and regulations of Standardized National Examination for Certified Public Accountants; any violators shall be punished according to the Regulation on Punishment of Violations of Rules in the Standardized National Examination for Certified Public Accountants

    第十四条 参加注册会计师全国统一考试的人员及组织考试相关人员,必须遵守注册会计师全国统一考试的相关规则、守则等,违者按照《注册会计师全国统一考试违规行为处理办法》予以处理。

 Article 15  Examination questions, keys and evaluation standards for Standardized National Examination for Certified Public Accountants shall be managed as State secrets.

    第十五条 注册会计师全国统一考试的试题、参考答案和评分标准按照国家秘密管理。

The term of confidentiality of examination questions, keys and evaluation standards for each subject shall be from the time of compiling of the questions to the time examinees are allowed to leave the examination rooms before the examination is over.

  每科目考试的试题、参考答案和评分标准的保密期限,从该科目当年命题开始至该科目考试结束前允许考生离开考场的时间止。

 Article 16 The procedure for residents from Hong Kong, Macao, Taiwan and the citizens of foreign nationalities to participate in the Standardized National Examination for Certified Public Accountants of the People's Republic of China shall be formulated by the Ministry of Finance separately.

    第十六条 香港特别行政区、澳门特别行政区、台湾地区居民及外国人参加注册会计师全国统一考试办法,由财政部另行规定。

 Article 17 These Measures shall become effective from the date of promulgation. The Procedures for the Standardized National Examination for Certified Public Accountants (Cai Kuai No.1053 [2001]) shall be abolished simultaneously.

    第十七条 本办法自公布之日起施行。2001年8月1日财政部发布的《注册会计师全国统一考试办法》(财会[2001]1053号)同时废止。

The measures for attending the 2009 Standardized National Examination by the examinees who, prior to the promulgation of these Measures, have passed any subject of Standardized National Examination from 2005 to 2008 for Certified Public Accountants and have been granted exemption from all the exams or some of the subjects of Standardized National Examination, shall be formulated by the Ministry of Finance separately.

  本办法公布前,已经参加注册会计师全国统一考试并取得2005年度至2008年度任一考试科目合格成绩的考生,以及已经获准免试或者豁免注册会计师全国统一考试部分考试科目的考生,参加2009年注册会计师全国统一考试的办法,由财政部另行规定。