National Accounting Professional Qualification Examination Reference Regulations Compilation

Author: None
Publisher:
Publish Date: 2007-01-01
Features: The General Office of the Ministry of Finance and the General Office of the Ministry of Personnel jointly issued the "Notice on Adjusting the Subjects and Related Issues of the Accounting Professional Qualification Examination" (No. 25, Caobanghui [2004]) in August 2004, which adjusted the subjects of the intermediate accounting professional qualification examination. The adjusted intermediate accounting professional qualification examination includes three subjects: Intermediate Accounting Practice, Financial Management, and Economic Law; the primary accounting professional qualification examination includes two subjects: Primary Accounting Practice and Basic Economic Law. Since the second half of 2005, a series of laws such as the "Company Law," "Securities Law," "Partnership Enterprise Law," "Individual Income Tax Law," and "Enterprise Bankruptcy Law" have been revised, amended, and enacted. The new "Enterprise Accounting Standards" (including one basic standard and 38 specific standards) have also been released. In accordance with this, the General Office of the National Accounting Professional Qualification Examination Leading Group revised the examination syllabus for the 2007 examination. The Accounting Qualification Evaluation Center of the Ministry of Finance organized relevant experts to write examination preparation materials for the corresponding subjects based on the new examination syllabus, helping candidates study and understand the content of the syllabus. Some regions have adopted different perspectives and methods to explain the syllabus to facilitate candidates in comprehensively grasping its content from multiple angles. Candidates must study the examination syllabus diligently and correctly understand and fully master the content of the examination preparation materials.