(a) to participate in all subjects of the examination registration conditions:
1. After graduating from an economic or legal college or a non-economic or legal college, he has been engaged in economic and legal work for 6 years;
2. After graduating from a university in economics or law, or obtaining a second bachelor's degree in economics or law or a graduate class, he has been engaged in economics or law for 4 years;
3. After graduating from the second bachelor's degree or postgraduate class in economics and law, or obtaining a master's degree in non-economics and law, he has worked in economics and law for 2 years;
4. After obtaining a master's degree in economic law, he has worked in economic law for 1 year;
5. Get a doctorate in economics and law;
6. Before the implementation of the professional and technical qualification examination, in accordance with the relevant provisions of the state, those who have been employed in intermediate professional and technical positions in economics, accounting, statistics, auditing and law or who have taken the national unified examination and obtained intermediate professional and technical qualifications in economics, accounting, statistics and auditing have been engaged in tax agency business for a total of 1 year.
7. According to the relevant regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), I have obtained the practicing certificate of tax agent, and although I am engaged in tax agency business, I do not meet the tax exemption conditions.
(2) Provisions on Hongkong, Macao and Taiwan Province.
According to the Notice of General Office of Personnel Department of People's Republic of China (PRC) and General Office of State Taxation Administration of The People's Republic of China (Guo Ren Ting Fa [2004] 107), Hong Kong and Macao residents can take the qualification examination for certified tax agents. Candidates from Hong Kong and Macao who apply for the examination shall meet the registration conditions and submit a college degree or bachelor's degree certificate recognized by the education administrative department of People's Republic of China (PRC) and China according to the registration conditions; Certificate of years of working as an economic, legal or tax agent and resident identity card.
subject of examination
The subjects of the CPA examination include tax law (1), tax law (2), tax agency practice, tax-related laws and financial accounting. The examination time of each examination subject is 150 minutes, and the test paper score is 140 except the tax agency practice subject.