1. Certified Public Accountant: CPA for short, a person who has obtained a CPA certificate through the CPA qualification examination. Professional examination subjects are accounting, auditing, financial cost management, economic law, tax law and strategy, and risk management.

2. Intermediate accountant: an accountant who has passed the national unified examination and obtained the professional and technical qualification of accounting, indicating that he has the qualification to hold the professional and technical position of accounting at the corresponding level. The examination subjects are intermediate accounting practice, financial management and economic law.