National Accounting Professional Qualification Examination Reference Regulations Compilation

Author: National Accounting Professional Qualification Leading Group
Publisher:
Publishing Date: 2003-12-01
Features: The Ministry of Finance and the Ministry of Personnel jointly revised and issued the "Interim Provisions on the Accounting Professional Qualification Examination" and its Implementation Measures in September 2002. The provisions stipulate that the primary accounting professional qualification examination is divided into two subjects: "Primary Accounting Practice" and "Basic Economics Law." Candidates for the primary accounting professional qualification examination must pass all subjects within one examination year to obtain the primary accounting professional qualification certificate. The intermediate accounting professional qualification examination subjects include "Intermediate Accounting Practice (I)," "Intermediate Accounting Practice (II)," "Financial Management," and "Economics Law," totaling four subjects. Candidates for the intermediate accounting professional qualification examination must pass all subjects within two consecutive examination years to obtain the intermediate accounting professional qualification certificate. The 2003 annual national accounting professional qualification examination syllabus still uses the 2002 annual examination syllabus, with the reprints of the "Primary Accounting Professional Qualification Examination Syllabus" and the "Intermediate Accounting Professional Qualification Examination Syllabus." Additionally, we organized experts to make necessary adjustments and corrections based on the 2002 annual examination textbooks, followed by the reprints of the six examination textbooks: "Primary Accounting Practice," "Basic Economics Law," "Intermediate Accounting Practice (I)," "Intermediate Accounting Practice (II)," "Financial Management," and "Economics Law." The "Reference Regulations Compilation for the National Accounting Professional Qualification Examination" is also reprinted to provide review materials for candidates and relevant personnel participating in the 2003 accounting examination.