Measures of National Unified CPA Examination - Released on April 23, 2014 - Governing rules

Sep 4, 2026

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Measures of National Unified CPA Examination establish rules governing the CPA Examination under China’s Certified Public Accountants Law. They define the roles of the Ministry of Finance (MOF) examination committee and offices, as well as local examination committees and offices. The measures set eligibility requirements, disqualification conditions, exam structure (professional and comprehensive levels), subject coverage, closed-book computer or paper formats, fees and registration timing, exemptions, grading and result publication, pass mark, review procedures, and certificate issuance with validity periods.

LanguageEnglish

CategoryExam

FormatPDF

Pages4

Reading Time10 min

AccessFree to download

Article 1

Article 2

MOF roles and local arrangements

Article 3

Article 4

Article 5

Article 6

Exam levels and subjects

Article 7

Article 8

Article 9

Article 10

Article 11

Article 12

Article 13

Measures of National Unified CPA Examination (Released on April 23, 2014) Article 1 The Measures are formulated to regulate the National Unified CPA Examination (hereinafter referred to as CPA Examination) in accordance with the Law of the People’s Republic of China on Certified Public Accountants. Article 2 The Ministry of Finance establishes the CPA Examination Committee (hereinafter referred to as the Examination Committee of MOF) to organize and lead the CPA Examination. The Examination Committee of MOF establishes an office (hereinafter referred to as the Examination Office of MOF) to organize and carry out the work of the CPA Examination. The Examination Office of MOF is based in the Chinese Institute of Certified Public Accountants (hereinafter referred to as CICPA) . The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the central government set up local CPA Examination Committees (hereinafter referred to as the Local Examination Committees) to organize and lead the work of the CPA Examination in their respective regions. The Local Examination Committees set up offices (hereinafter referred to as the Local Examination Offices) in local institutes of CPAs to organize and carry out the work of CPA Examination in their respective regions. The Local Examination Offices are based in local institutes of CPAs of each province, autonomous region and municipality directly under the central government. Article 3 The Examination Committee of MOF is responsible of setting principles on organizing the examination, developing guidelines and policies, reviewing and approving examination outlines, and determining the principles on preparing the exam papers. It is also responsible of addressing key issues related to organizing of the examination, and providing guidance to Local Examination Committees. Local Examination Committees are responsible of implementing the decisions made by the Examination Committee of MOF and addressing local issues that are key to organizing the examination. Article 4 A Chinese citizen can apply to take the CPA Examination if he or she: (1) has full civil capacity; and (2) holds a college degree or above, or has an intermediate professional title or above from accounting or a related profession. Article 5 People shall not be allowed to take the CPA Examination if he or she: (1) has been punished with revocation of the CPA certificate, and the period from the date when the punishment decision is made to the deadline of exam registration is less than five years; or (2) has been given the penalty of being prohibited from taking CPA Examination fora designated period as a result of violating examination disciplines, and the penalty period does not expire on the date of registration deadline. Article 6 The CPA Examination comprises of a professional level and a comprehensive level, and the latter can only be taken after the former has been passed. The professional level covers six subjects, including accounting, auditing, financial management and cost management, corporate strategy and risk management, economic laws, and taxation laws. The comprehensive level covers one subject, namely professional competency. The examination date of each subject will be specified in the Registration Bulletins published annually by the Examination Committee of MOF. The examination scope is specified in the CPA Examination outlines published annually by the Examination Committee of MOF. Article 7 The CPA Examination is in closed-book format, and is computer or paper based. Article 8 The registration fees are payable at the time of registration for the examination, and the amount should be set in accordance with the applicable provisions formulated by the pricing regulators and financial authorities in each province, autonomous region and municipality directly under the central government. Article 9 The registration date is specified in the Re

FAQs

Who organizes and leads the CPA Examination?

The Ministry of Finance establishes the CPA Examination Committee, which sets principles and organizes the examination through its office. Local CPA Examination Committees and their offices handle organization and key local matters in their regions.

What are the eligibility requirements and disqualification conditions for candidates?

Applicants must have full civil capacity and meet education or professional title requirements in accounting or related fields. Candidates are not allowed if their CPA certificate was revoked within five years or if they are serving a discipline-related prohibition that has not expired by the registration deadline.

How is the CPA Examination structured and what are the pass rules?

It consists of a professional level and a comprehensive level, with the comprehensive level taken only after passing the professional level. The professional level covers six subjects and the comprehensive level has one subject. Each subject uses a 100-point grading system with a 60% pass mark.

Sep 4, 2026

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