The primary accounting title is assistant accountant. The basic conditions for being an assistant accountant are:

Master the general basic theory and professional knowledge of financial accounting; Familiar with and able to correctly implement relevant financial policies, financial accounting laws and regulations; Be able to undertake financial accounting work in one aspect or an important position.

Those who sign up for the primary qualification examination of accounting professional technology must have a high school diploma or above recognized by the education department in addition to the above basic conditions.

Examination subjects:

The technical qualification examination for primary accounting majors consists of two subjects: the basis of economic law and the practice of primary accounting. The examination duration of the primary qualification "Primary Accounting Practice" is 2 hours, and the examination duration of the "Basic Economic Law" is 1.5 hours. The two subjects are tested continuously, and the test scores are calculated respectively.

Second, the intermediate accounting title

Intermediate accounting title is a kind of accounting title. According to the current accounting title management regulations, the accountant title can be evaluated after passing the intermediate accounting title examination.

An accountant refers to an accountant who has a certain accounting professional level, has obtained a certificate after examination, and can accept the entrustment of the parties to undertake business related to auditing, accounting, consulting and taxation.

Examination subjects:

The intermediate qualification examination for accounting professional technology consists of three subjects: Financial Management, Economic Law and Intermediate Accounting Practice. Financial Management and Economic Law are 2.5 hours, and Intermediate Accounting Practice is 3 hours. Overall, it will take five and a half hours.

Registration conditions:

1, college degree, engaged in accounting work for five years.

2. Obtain a bachelor's degree and have been engaged in accounting for four years.

3. Graduated from a double bachelor's degree or postgraduate class, and engaged in accounting work for two years.

4. Get a master's degree and have been engaged in accounting for one year.

5. Get a doctorate.

6. Those who have passed the national unified examination and obtained the intermediate and primary qualifications of economics, statistics and auditing, and have the above basic conditions, can sign up for the corresponding level of accounting professional and technical qualification examination.

7. The number of years of accounting work specified in the registration conditions refers to the total number of years of accounting work before and after obtaining the required academic qualifications, and the deadline is before the end of the year in which the examination is registered.

Third, senior accounting titles

Senior accounting title is the senior accounting professional technical qualification in China's accounting professional technical title, mastering the modern scientific methods of economic management at home and abroad and understanding the development trend. Have a high level of policy theory and rich practical experience in economic work, be able to solve practical problems in important economic activities, put forward valuable policy opinions, and make remarkable contributions to strengthening economic management and improving economic and social benefits.

A person who applies for taking the senior accountant qualification examination shall meet one of the following conditions:

1, the qualification evaluation conditions for senior accountants stipulated in the Regulations on the Trial Implementation of Accounting Professional Positions vary from place to place. Please refer to the local application conditions.

2, the provincial human resources and social security, the financial sector or the central unit approved by the local region, the department to declare the qualifications of senior accountants.

3. The examination subject is Advanced Accounting Practice, which is conducted in an open-book and written way. Senior accountants mainly assess candidates' ability to analyze, judge and handle accounting business and their comprehensive ability to solve practical problems in accounting work by using relevant theoretical knowledge, policies and regulations such as accounting, finance and taxation.

4. Certified Public Accountants

Persons who meet the following conditions may sign up for the national unified examination for certified public accountants:

1, support the Constitution of the People's Republic of China and enjoy the right to vote and stand for election;

2. Have full capacity;

3. Have graduated from a junior college or above, or have intermediate or above technical titles in accounting or related majors.

Examination subjects:

The examination subjects are accounting, auditing, financial cost management, economic law and tax law. The specific time of each examination is specified in the "Registration Guide" issued by the National Examination Committee in each year.

There are six subjects in the Note Professional Stage Examination I * * *, and candidates are eligible to take the Note Comprehensive Stage Examination only after passing all the subjects in five consecutive annual examinations.

V. Certified Tax Agent Certificate

Certified tax agent refers to the professional and technical personnel who have passed the national unified examination, obtained the Certified Tax Agent Practice Qualification Certificate and registered, and engaged in tax agency activities. CTA for short is a qualification examination in China.

Registration conditions

Citizens of the People's Republic of China, who abide by national laws and regulations, abide by professional ethics, have full capacity for civil conduct and meet one of the following corresponding conditions, can sign up for the professional qualification examination for tax agents:

(a) to obtain a college degree in economics, law, management disciplines, engaged in economic and legal related work for 2 years; Or obtain a college degree in other disciplines and have been engaged in economic and legal related work for 3 years.

(two) to obtain a bachelor's degree or above in economics, law and management disciplines (degrees); Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year.

Those who have been banned from the previous annual examination due to violation of discipline and discipline are not allowed to register.

Baidu Encyclopedia-Accounting Title