Advanced Accounting Practice Course Exam Syllabus: Advanced Accountant Qualification Combines Examination and Assessment Pilot Program: Advanced Accountant Qualification Combines Examination and Assessment Pilot Program

Author: National Accounting Professional Qualification Examination Sports Group Office
Publisher:
Publish Date: 2003-07-01
Features: Understand and master the basic provisions of accounting legal systems, apply legal provisions to analyze and judge the boundaries of illegal accounting practices; Understand and master the main content of internal control systems, apply the basic principles and relevant regulations of internal control to analyze, judge, and evaluate the rationality and weaknesses of internal control systems, and design practical internal control measures; Understand and master the basic requirements for setting up accounting organizations, providing accounting personnel, and appointing chief accountants, analyze, judge, and solve practical problems in accounting personnel management; Understand and master the main content of accounting ethics, analyze, and judge the boundaries of violations of accounting ethics. This outline is formulated by the National Accounting Professional Qualification Examination Leading Group Office and approved by the Ministry of Personnel. This outline is formulated based on the "Trial Regulations on Accounting Professional Titles" (forwarded by the Central Leading Group for Professional Title Reform on April 10, 1986), the "Interim Provisions on the Accounting Professional Qualification Examination" (released by the Ministry of Finance and the Ministry of Personnel on September 8, 2000), and the "Notice on the Pilot Program of Combining Assessment and Examination for Senior Accountant Qualification" (issued by the General Office of the Ministry of Personnel and the General Office of the Ministry of Finance on March 14, 2003). It is the sole basis for the Senior Accountant Qualification Examination and no separate examination preparation materials will be developed.