2.1 General qualification requirements for certified public accountants在线视频

同学们 我们来学习《审计学》的
Let's study Auditing

第二章 注册会计师和会计事务所的知识点
Chapter II,knowledge points of certified public accountants and accounting firms

注册会计师的一般资格要求
General qualification requirements for CPA

会计专业的学生经常会听到
Students majoring in accounting often hear

注册会计师这个字眼
the word—CPA

有时它是指一个行业
sometimes it refers to an industry

有时它是指会计专业人士
sometimes it refers to accounting professionals

早日成为一名执业注册会计师
Becoming a certified public accountant as soon as possible

可能是大部分同学梦寐以求的事
may be the dream of most students

在这一知识点我们来介绍
In this knowledge, we will introduce

如何成为一名执业注册会计师
how to become a certified public accountant

注册会计师考试的报名条件和内容有哪些
What are the registration conditions and contents of CPA examination

我们知道高素质的注册会计师
We know that high-quality certified public accountants

是通过严格的资格审查
are selected through strict qualification examination

严格的考试制度选拔出来的
and strict examination system

世界各国的注册会计师一般资格要求
The general qualification requirements of Certified Public Accountants in the world

主要包括教育要求
mainly include education requirements

考试要求
examination requirements

和经验要求三个方面
and experience requirements

下面我们来看我国注册会计师的
Let's look at the general qualification requirements

一般资格要求
for Certified Public Accountants in China

首先是教育要求
The first is education

对于中国大陆公民来说
For China's citizens

根据《注册会计师法》
according to the "Registered Accountants Act"

及《注册会计师全国统一考试办法》的规定
and the "National Uniform Examination For Certified Public Accountants"

具备下列条件的中国公民
China's citizens who have the following conditions

可以报名参加考试
can enter the examination:

第一 高等专科以上学校毕业的学历
first, the degree of higher education or above

第二 会计专业或者审计 统计 经济等
second, accounting or professional titles

相关专业中级以上专业技术职称
such as auditing, statistics and economics

对于中国香港 澳门和台湾地区的居民来说
For residents of Hong Kong, Macao and Taiwan

具有中国教育行政主管部门认可的
those who have graduated from institutions of higher learning or above

高等专科以上学校毕业的学历也可以报名
recognized by the Chinese educational administration may also apply

对于国外籍公民
For foreign citizens

则按照互惠的原则确认是否可以报考
we should confirm whether they can apply for the examination according to the principle of reciprocity

也就说如果对方允许中国公民报考
that is to say, if the other Party allows Chinese citizens to apply for the examination

那么我国也允许对方公民报考
then our country also allows the other party's citizens to apply for the examination

接下来我们在看考试的要求
Next let's look at the requirements of the examination

中国注册会计师协会下设的
the national CPA Examination Committee under the China Association of Certified Public Accountants

全国注册会计师考试委员会负责组织和领导
is responsible for organizing and leading

全国的注册会计师统一考试的工作
the national CPA unified examination

考试分为专业阶段和综合阶段
The examination is divided into professional stage and comprehensive stage

专业阶段的考试共有6门课程
and there are 6 courses in the professional stage

分别是《会计》《审计》《财务成本管理》
they are Accounting, Auditing, Financial Cost Management

《公司战略与风险管理》
Corporate Strategy and Risk Management

《经济法》以及《税法》
Economic Law and Tax Law

专业阶段的科目可以同时报考
All subjects in the professional stage can be applied for examination at the same time

也可以选择报考部分科目
or just selecte some of them

主要是根据个人的情况
which is mainly according to the personal situation

综合阶段考试则是对职业能力进行测试
Comprehensive stage examination is to test professional ability

下面我们来再具体说一下
Let's talk about

各门考试它的一些及格的情况
the passing of each examination in detail

每门考试均实行100分制
The 100 point system is implemented for each examination

60分为成绩合格的分数线
60 points are the score line of passing the examination

专业考试的单科考试合格成绩5年内有效
and the single subject examination of professional examination is valid within 5 years

注意这里是指合格成绩
What should be attentioned is that the scores can keep 5 years refers to qualified results

也就是说如果没有及格
that is to say, if you fail

永远都可以报考
you can always apply for the exam

对于在连续5个年度考试中
In the five consecutive annual examinations

取得专业阶段考试
the candidates who have passed all the subjects

全部科目合格的考生
of the professional phase examination

颁发注册会计师全国统一考试
shall be issued with the national unified examination certificate

专业阶段考试合格证
of certified public accountants

对于综合阶段考试科目合格成绩的考生
and the candidates who have passed the comprehensive phase examination

颁发注册会计师全国统一考试全科合格证
shall be issued with the national unified examination certificate of certified public accountants

我们来看一下从2009年到2016年
Let's take a look at the pass rate of six courses

中国注册会计师考试六门课程通过率
of Chinese CPA examination from 2009 to 2016

以2016年为例
Take 2016 as an example

会计通过率是12.31%
the accounting pass rate is 12.31%

审计的通过率是13.47%
the audit pass rate is 13.47%

税法18.13%
tax law pass rate is 18.13%

经济法16.15%
economic law pass rate is 16.15%

财管15.03%
financial management pass rate is 15.03%

战略成本管理15.98%
strategic cost management pass rate is 15.98%

从表格中的数值来看
From the value in the table

考试通过率并不高
the passing rate of the examination is not high

但总体上来说注册会计师考试的难度较大
so passing the CPA examination is a little bit difficult

相对来讲
Comparatively speaking

《经济法》和《战略成本管理》是较高的
the passing rate of "economic law" and "strategic cost management" is relatively high

最难考的应该是
The most difficult courses

《会计》和《审计》这两门课程
are "accounting" and "audit"

但另外一方面
But on the other hand

我们想通过率低也会增加
the low passing rate will increase

注册会计师考试资格证书的含金量
the value of CPA qualification certificate

接下来我们在看经验的要求
Next we are looking at the requirements of experience

根据中国《注册会计师法》的规定
According to the provisions of the law of Certified Public Accountants of China

通过注册会计师考试全部科目成绩合格者
anyone who has passed the examination of Certified Public Accountants in all subjects

均可以取得注册会计师的资格
can obtain the qualification of certified public accountant

可以申请加入注册会计师协会
and can apply to join the Institute of certified public accountants

成为非执业会员
to become a non practicing member

如果你想成为一名执业会员
If you want to become a practicing member

还必须按照规定
you must

加入一家会计师事务所
join an accounting firm

从事审计工作两年
to engage in audit work for two years according to the provisions

需要注意的是对于已经取得
It should be noted that for those who have obtained

注册会计师考试证书的人员来说
the CPA examination certificate

如果出现下列情况之一的
if one of the following circumstances occurs

将会被撤销注册
the registration will be cancelled

第一 完全丧失民事行为能力
First, total loss of civil capacity

第二 受到刑事处罚
Second, criminal punishment

第三 因在会计 审计或企业管理等工作中
Third, administrative punishment for serious mistakes

犯有严重错误受行政处罚 撤销以上处分
in accounting, auditing or enterprise management

第四 自行停止执行注册会计师业务满一年
Fourth, the company has ceased to carry out the business of certified public accountant for one year

同学们在这一知识点
In this knowledge

我们学习了成为一名注册会计师的
we have learned the education requirements, examination requirements

教育要求 考试要求和经验要求
and experience requirements of becoming a certified public accountant

希望大家在未来的六门课程考试中
I hope you can get good results

取得好成绩
in those six courses

早日成为一名合格的注册会计师
and become a qualified CPA as soon as possible