Measures of National Uniform CPA Examination for Residents of Hong Kong S.A.R., Macao S.A.R., Taiwan and Foreigners - Released on June 11, 2014

Sep 4, 2026

These Measures establish rules for the National Uniform CPA Examination for eligible residents of Hong Kong S.A.R., Macao S.A.R., Taiwan and for foreigners determined under reciprocity. They specify eligibility requirements, disqualifications, and how the professional and comprehensive levels are structured. The document defines subject coverage, exam formats, registration timing and fees, exam administration and grading, result review, validity of passes, certification, and exemption arrangements. It also sets confidentiality requirements for exam materials and outlines enforcement and penalties for violations.

LanguageEnglish

CategoryExam

FormatPDF

Pages3

Reading Time8 min

AccessFree to download

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Measures of National Uniform CPA Examination for Residents of Hong Kong S.A . R ., Macao S .A . R ., Taiwan and Foreigners (Released on June 11, 2014) Article 1 The Measures are formulated in accordance with the Law of the People’s Republic of China on Certified Public Accountants and Measures of National Uniform CPA Examination. Article 2 The Measures apply to candidates for the National Uniform CPA Examination (hereinafter referred to as CPA Examination) who are residents of Hong Kong S.A. R., Macao S.A. R. and Taiwan or are foreigners determined in accordance with the principle of reciprocity. Article 3 Residents of Hong Kong S.A. R., Macao S.A. R., Taiwan and foreigners may apply to take the CPA Examination provided they have full civil capacity and: a. hold a college degree or above recognized by the relevant administrative departments of the People’s Republic of China that are responsible of education or b. hold CPA certificates (or other equivalent qualifications) recognized by laws of Hong Kong S.A. R., Macao S.A. R. , Taiwan or foreign countries. Article 4 Persons shall not be allowed to take the CPA Examination if they: a. have been punished with revocation of the CPA certificates, and the period from the date when the punishment decision is made to the deadline of exam registration is less than five years ; or b. have been given the penalty of being prohibited from taking the CPA Examination for a designated period as a result of violating examination disciplines, and the penalty period does not expire on the date of registration deadline. Article 5 The CPA Examination comprises of a professional level and a comprehensive level, and the latter can only be taken when 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 announced in the Registration Bulletins published annually by the CPA Examination Committee of the Ministry of Finance (hereinafter referred to as “the Examination Committee of MOF”) . The examination scope is specified in the CPA Examination outlines published annually by the Examination Committee of MOF. Article 6 The registration date is specified in the Registration Bulletins 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 Registration fees are payable at the time of registration for the examination. Article 9 Candidates can either sign up for all six subjects in the professional level when applying for the examination, or sign up for selected subjects. Article 10 Candidates should take the examination at the locations designated by the Office of the Examination Committee of MOF (hereinafter referred to as the Examination Office of MOF) . Article 11 The Examination Office of MOF collects and grades all examination papers. The examination results should be affirmed by the Examination Committee of MOF and be published by the Examination Office of MOF. The test for each subject is based on the 100-point grading system with a 60% passmark. Where candidates have doubts over the examination results, they can apply to the Local Examination Committees where they registered for the examinations for areview of the results, and the Examination Office of MOF should coordinate and arrange the review. Article 12 The qualified results of each subject in professional level are valid within five consecutive years. The Examination Committee of MOF will issue a Certificate of National Uniform CPA Examination (Professional Level) to those who have passed all the subjects in the professional level within five consecutive years. The Examination Committee of MOF will issue a Certificat

FAQs

Who is eligible to apply for the CPA Examination under these Measures?

Eligible candidates include residents of Hong Kong S.A.R., Macao S.A.R., Taiwan, and foreigners determined under reciprocity. Applicants must have full civil capacity and meet education or qualification recognition requirements specified in the Measures.

What are the professional and comprehensive levels, and how can candidates take them?

The professional level covers six subjects, while the comprehensive level covers one subject. Candidates may only take the comprehensive level after passing the professional level; they may register for all six professional subjects or for selected subjects.

How are examination results handled, including review and validity?

Each subject is graded on a 100-point scale with a 60% pass mark. If candidates doubt results, they may apply for review through the Local Examination Committees; professional-level qualified results remain valid for five consecutive years, after which relevant certificates are issued.

Sep 4, 2026

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