Ministry of Finance, Measures for the Participation in the PRC Uniform Certified Public Accountant Examination of Residents of Hong Kong, Macao and Taiwan Regions and Foreign Nationals
财政部港澳台地区居民及外国籍公民参加中华人民共和国注册会计师统一考试办法
June 02, 2008 | BY
clpstaff &clp articles &Criteria for participation in the PRC Uniform Certified Public Accountant Examination further detailed.
Issued: April 8 2008
Effective: As of date of issuance
Applicability: The Measures apply to residents of Hong Kong, Macao and Taiwan, and foreign nationals recognized according to the principle of reciprocity.
The “principle of reciprocity for examinations” means that the home country of foreign nationals permits Chinese citizens to participate in the examination for certified public accountants (or other equivalent qualification) in its country, and the Chinese government permits citizens of such country to participate in the PRC Uniform Certified Public Accountant Examination (CPA Examination) (Article 3).
Main Contents: Residents of Hong Kong, Macao and Taiwan, and foreign nationals recognized according to the principle of reciprocity who fulfil one of the following criteria may apply to participate in the CPA Examination:
(1) he/she has graduated from an institution of higher education or above recognized by the PRC administrative department in charge of education, or from an institution of higher education or above in Hong Kong, Macao or Taiwan or a foreign country recognized by the National Examination Commission;
(2) he/she has already obtained the qualifications of certified public accountant (or other equivalent qualifications) recognized by Hong Kong, Macao or Taiwan law, or by foreign law; or
(3) he/she has already obtained the certificate for passing one of the subjects in the CPA Examination (Article 4).
Related Legislation: PRC Accounting Law (Revised), 31 Oct 1999, CLP 2000 No.1 p.4; and Measures on the PRC Uniform Certified Public Accountant Examination
Repealed Legislation: Measures for the Participation in the PRC Uniform Certified Public Accountant Examination of Residents of Hong Kong, Macao and Taiwan Regions and Foreign Nationals, Feb 5 1999
clp reference:3100/08.04.08promulgated:2008-04-08effective:2008-04-08This premium content is reserved for
China Law & Practice Subscribers.
A Premium Subscription Provides:
- A database of over 3,000 essential documents including key PRC legislation translated into English
- A choice of newsletters to alert you to changes affecting your business including sector specific updates
- Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
Already a subscriber? Log In Now