[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199216-en":3,"doc-seo-199216-105":30,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},199216,1099514068035,"Ezra","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",4,"Exam","Guidance on Competence of Chinese CPAs - Chapter I General Provisions","Guidance on Competence of Chinese CPAs defines the competence framework required for individuals and organizations involved in cultivating and selecting Certified Public Accountants. It specifies key qualification elements and the practical experience expected across professional stages, and interprets core terminology. The document also sets professional knowledge requirements, including general expectations for adapting to changing environments and detailed knowledge coverage in accounting, auditing, finance, taxation, laws, IT, and professional values.","Guidance on Competence of Chinese CPAs  \n（Released by CICPA on October 11, 2007）  \nChapter I General Provisions  \nArticle 1 The Guidance is formulated in order to meet the increasing need regarding the competence of Certified Public Accountants (CPAs), define the qualification and practical experience that CPAs should possess, clarify standards to train and select CPAs and guide the education, examination, training and other talent cultivation.  \nArticle 2 This Guidance applies to any individuals who have already becomes CPAs or aspire to become CPAs, and any organizations or entities that are obliged to train CPAs.  \nArticle 3 The terminologies involved in this Guidance are interpreted as the following:  \n(a) Professional competence: the ability to perform roles in a professional context to a defined standard. Competence is based on the qualification of CPAs;  \n(b) Professional qualification: necessary professional knowledge, skills and professional values, ethics and attitudes to achieve competence. The qualification of CPAs differs at different stages of professional careers. The qualification needs to be developed, maintained and improved with lifelong learning.  \n(c) Professional knowledge: major knowledge CPAs should have, including accounting, audit, finance, taxation, relevant laws, organizations and enterprises, IT and knowledge in related areas.  \n(d) Professional skills: various types of abilities required to apply professional knowledge appropriately and effectively, and maintain professional values, ethics and attitudes in a professional context, including intellectual skills, technologies and application skills, personal skills, interpersonal and communication skills, organization and business management skills.  \n(e) Professional values, ethics and attitudes: specific professional behaviors and characteristics, including ethical principles which can obviously represent the professional behaviors and characteristics.  \n(f) Practical experience: experience relevant to CPA work before or after CPAs obtain their qualification. It is necessary for CPAs to develop and demonstrate  \ntheir competence.  \n(g) Candidates：individuals who intend to apply to be CPAs.  \n(h) Engagement partners: chief accountants of accounting firms or authorized CPAsin accounting firms who are responsible for performing audit engagements or other engagements on behalf of the firms and signing on the audit reports or other engagement reports on behalf of the firms.  \n(i) Academic education: education that is received either by national educational examination or by alternative approaches stipulated by authorities concerned, and conducted in universities and colleges or educational institutions approved by authorities concerned with the issuance of nationally recognized diplomas.  \n(j) Professional education: profession-related pre-qualification education that candidates attend and Continuing Professional Development that CPAs attend.  \n(k) Continuing professional development: learning activities of CPAs for maintaining and improving qualification to perform competently within their professional environments after obtaining CPA qualification.  \nChapter II Professional Knowledge  \nSection I General Requirements  \nArticle 4 CPAs should have sufficient professional knowledge to be competent for the job inan increasingly complex and ever-changing environment.  \nArticle 5 The professional knowledge that CPAs need to possess includes:  \n(a) accounting, auditing, finance, taxation, relevant laws and knowledge in related areas;  \n(b) organization and enterprise knowledge; and  \n(c) IT knowledge.  \nArticle 6 The professional knowledge can be used to develop professional skills. It is equally important to foster skills, attitudes and values of lifelong learning.  \nArticle 7 The professional knowledge CPAs need to possess is constantly changing and expanding and differs depending on specific environment and industries. CPAs should constantly update their k","cbCaityyTgaMIKHv","https://ap.wps.com/l/cbCaityyTgaMIKHv","pdf",482627,1,16,"English","en",105,"# Chapter I General Provisions\n## Section I General Provisions\n## Section II Professional Knowledge\n### Article 4-7\n## Section II Knowledge of Accounting, Audit, Finance, Taxation, Relevant Laws and Knowledge in Related Areas\n### Article 8-10","[{\"question\":\"What is the purpose of the Guidance on Competence of Chinese CPAs?\",\"answer\":\"It is formulated to meet increasing needs for CPA competence, define required qualification and practical experience, clarify standards for training and selecting CPAs, and guide education, examination, training, and talent cultivation.\"},{\"question\":\"Who does this Guidance apply to?\",\"answer\":\"It applies to individuals who have become CPAs or aspire to become CPAs, and to organizations or entities obligated to train CPAs.\"},{\"question\":\"What professional knowledge areas must CPAs possess?\",\"answer\":\"CPAs must have professional knowledge covering accounting, auditing, finance, taxation, relevant laws and related areas, including organization and enterprise knowledge and IT knowledge, with further coverage such as financial and management accounting, audit and assurance work, taxation impacts, and professional values and ethics.\"}]","Guidance on Competence of Chinese CPAs - 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