What are the registration requirements for Certified Public Accountants from Hong Kong, Macao and Taiwan residents?

Registration for the 2022 Certified Public Accountant Examination is about to begin. In addition to residents of mainland China, residents of Hong Kong, Macao and Taiwan can also register for the Certified Public Accountant Examination. So what conditions can residents of Hong Kong, Macao and Taiwan meet?

Conditions for residents of Hong Kong, Macao and Taiwan to register for the Certified Public Accountant Examination

Residents of Hong Kong, Macao and Taiwan and foreigners who have full capacity for civil conduct and meet one of the following conditions can apply to take the CPA exam National unified examination professional stage examination:

1. Have an academic degree from a college or above recognized by the education administration department of the People's Republic of China and the country;

2. Have obtained a certificate from Hong Kong and Macao Certified public accountant qualification (or other corresponding qualification) recognized by Taiwanese or foreign laws.

Residents of Hong Kong, Macao and Taiwan and foreigners who meet the following conditions at the same time can apply to take the comprehensive stage examination of the National Unified Certified Public Accountant Examination: have full capacity for civil conduct; have obtained the professional stage examination certificate of the National Unified Certified Public Accountant Examination .

Persons who have any of the following circumstances are not allowed to register for the National Unified Certified Public Accountant Examination:

1. Due to the revocation of the Certified Public Accountant certificate, the period from the date of the penalty decision to the date of application for registration Those who are less than 5 years old;

2. Those who participated in the National Unified Certified Public Accountant Examination in the previous year and were banned due to violations due to violation of regulations;

3. Those who have obtained all-round qualifications who.

Applicants can only use one ID card to register each year. Those who have registered using Hong Kong, Macao, Taiwan, foreign ID cards and foreign passports are not allowed to use mainland resident ID cards, military IDs, Hong Kong, Macao and Taiwan residents’ residence permits to register again.

CPA exam subjects

Professional level exam subjects: "Accounting", "Audit", "Financial Cost Management", "Economic Law", "Tax Law", "Company Strategy and "Risk Management"; Comprehensive stage examination subjects: Comprehensive professional ability test (Paper 1, Paper 2)