内地cpa和香港cpa的比较（Comparison of mainland CPA and Hongkong CPA）.docVIP

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内地cpa和香港cpa的比较（Comparison of mainland CPA and Hongkong CPA）.doc

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内地cpa和香港cpa的比较（Comparison of mainland CPA and Hongkong CPA）

内地cpa和香港cpa的比较（Comparison of mainland CPA and Hongkong CPA） Comparison of mainland CPA and Hongkong CPA The unified national examination for certified public accountants according to the Peoples Republic of China registered accountant provisions, in order to select talented people to join the ranks of CPA and the implementation of the national unified examination system. Since 1994, the national unified examination through certified public accountants has become the only way to obtain the qualification of certified public accountants. Registration requirements According to the registered accountant provisions, have graduated from colleges or universities, or accounting or related professional intermediate and above titles Chinese citizens can apply for a unified national examination for Certified Public Accountants; China foreigners who apply for participation in the unified national examination for certified public accountants, shall be handled in accordance with the principle of reciprocity. Residents of Hongkong, Macao, Taiwan area and according to the principle of mutual recognition of foreign nationals in one of the following conditions, may apply for the exam: 1. to have the approval departments of the Peoples Republic of China education administration graduated from colleges or universities, or the Ministry of Finance approved registered accountant examination committee of the Hong Kong and Macao foreign or above college school in 2. has been made in Hong Kong and Macao; or foreign legal recognition of CPA qualification; 3. have been unified Chinese CPA exam qualified certificate of achievement. Examination subjects, methods and time The subjects for examination are accounting, auditing, financial cost management, economic law and tax law. The CPA exam is closed book, written examination, and the objectivity and non objectivity of vertical and comprehensive combination of the objective test (single / multiple choice questions to determine the problem etc.) do