No, according to the policy of inquiring about tax agents in China, there is no upper age limit for tax agents, so long as they meet the examination requirements, they can take the tax agent qualification examination. Therefore, it is not too late to take the tax accountant exam at the age of 40, and you can also learn a lot of tax knowledge, which is very helpful to individuals. Tax agent refers to the professional and technical personnel who have passed the national unified examination for tax agents, obtained the professional qualification certificate of tax agents, registered at the same time, and engaged in tax-related certification and tax-related service activities.