Auditor's application requirements
(a) to participate in the audit professional and technical junior and intermediate qualification examination personnel should meet the following basic conditions:
1, abide by national laws and have good professional ethics;
2. Conscientiously implement the Audit Law of the People's Republic of China and relevant financial laws and regulations, and there is no violation of financial discipline;
3. Conscientiously perform their duties and love their jobs;
4. Engaged in auditing and financial work.
(two) to participate in the primary qualification examination personnel in addition to the above basic conditions, but also must have a secondary school education recognized by the education department.
According to the spirit of the Notice of the General Office of the Ministry of Personnel on Issues Related to Qualification Examination Arrangement and Examination Work for Some Professional and Technical Personnel (Guo Ren Ting Fa [2004] No.45), fresh graduates who have participated in this year's primary qualification examination for auditing majors and have not obtained academic certificates at the time of registration should go through the registration formalities at the designated registration point with valid certificates (such as student ID cards) that can prove that they can graduate in the examination year and the fresh graduation certificate issued by the school.
(three) to participate in the intermediate qualification examination, in addition to the basic conditions stipulated in the application conditions, it must also meet one of the following conditions:
1, obtained a college degree and worked in auditing and finance for 5 years;
2. Obtain a bachelor's degree and have been engaged in auditing and finance for 4 years;
3. Graduated from a double bachelor's degree or postgraduate class, and engaged in auditing and financial work for 2 years;
4. Obtained a master's degree and worked in auditing and finance for 1 year;
5. Get a doctorate.
(four) to participate in the advanced qualification examination personnel should abide by the Constitution of the People's Republic of China and various laws, have good professional ethics and professionalism, and meet one of the following conditions:
1, after obtaining the doctor's degree and obtaining the intermediate professional and technical qualification of auditor or related major, he has been engaged in auditing for 2 years;
2. After obtaining a master's degree and obtaining intermediate professional and technical qualifications of auditors or related majors, he has been engaged in auditing work for 4 years;
3. After graduating from a university and obtaining intermediate professional and technical qualifications of auditors or related majors, he has been engaged in auditing for 5 years;
4. After graduating from college and obtaining intermediate professional and technical qualifications of auditors or related majors, he has been engaged in auditing for 6 years.
The above-mentioned intermediate professional and technical qualifications of related majors refer to accountants, economists, statisticians, engineers, etc. The requirements for academic qualifications in the application conditions refer to the formal academic qualifications or degrees recognized by the national education administrative department; Engaged in auditing, finance and economics related work years refers to the sum of the work time before and after obtaining the required academic qualifications.