There are three subjects in the intermediate accounting examination, namely, intermediate accounting practice, economic law and financial management. Applicants need to obtain all three qualified grades in two consecutive examination years before they can receive the intermediate accounting qualification certificate.
Subject 5 of the tax accountant examination includes tax law (1), tax law (2), laws related to tax-related services, financial accounting and tax-related service practice. Five subjects can be retained for 5 years after passing the examination. Generally speaking, candidates need to take and pass all the exams in five consecutive exam years before they can get a certificate.