Primary Accounting Practice

Author: National Accounting Professional Qualification Examination Leading Group Office
Publisher:
Publish Date: 2004-01-01
Features: As a professional technical title examination, the passing or failing of the accounting qualification examination directly concerns the vital interests of the majority of accounting professionals, and it is a challenge that all accounting personnel must face. The Accounting Professional Qualification Examination has been conducted for over ten years, with tens of millions of accounting professionals participating. The content of the accounting qualification examination has continuously evolved along with the reform of China's accounting system. Therefore, the accounting qualification examination is no longer just a title examination but also an effective way for the majority of accounting professionals to learn new accounting knowledge and regulations and enhance practical operational skills through the examination. The syllabus and textbooks for the Accounting Professional Qualification Examination have been adjusted multiple times. The current syllabus and review materials are based on the requirements for the Primary Accounting Professional Qualification Examination and the Intermediate Accounting Professional Qualification Examination as stipulated in the "Interim Provisions on the Accounting Professional Qualification Examination" and its implementation measures jointly revised and issued by the Ministry of Finance and the Ministry of Personnel in September 2000, and have been approved by the Ministry of Personnel. Specifically, they include: "Syllabus for the Primary Accounting Professional Qualification Examination," "Primary Accounting Practice," "Basic Economic Law," "Syllabus for the Intermediate Accounting Professional Qualification Examination," "Intermediate Accounting Practice (Part I)," "Intermediate Accounting Practice (Part II)," "Financial Management," and "Economic Law." For the Primary Accounting Professional Qualification Examination, candidates must pass all subjects in a single examination to obtain the Primary Accounting Professional Qualification Certificate. For the Intermediate Accounting Professional Qualification Examination, candidates must pass all subjects within two consecutive years to obtain the Intermediate Accounting Professional Qualification Certificate. Only after obtaining the Primary Accounting Professional Qualification Certificate or the Intermediate Accounting Professional Qualification Certificate can employers accordingly appoint accounting clerks, assistant accountants, or accountants.