For every accountant, an accounting practice certificate is an extremely important and necessary certificate. In the following article, MISA MeInvoice will help you better understand the concept and regulations of accounting practice certificates.
Table of Contents Hide
1. What is a Certified Public Accountant (CPA)?
2. Who is required to have a CPA certificate?
3. Conditions for taking the accounting practice certificate exam
3.1 Conditions of professional ethics
3.2 Qualification requirements
3.3 Conditions on actual working time
4. What documents are required for the accounting practice certificate exam?
Conclusion
1. What is a Certified Public Accountant (CPA)?
Certificate of Accounting Practice
The Certificate of Practice of Accounting (also known as CPA ) is a certificate of practice of accounting issued by the Ministry of Finance after the accountant has passed a standardized exam of the Ministry of Finance. This is the basis for employers to determine the capacity and qualities of an accountant in the recruitment process.
Candidates for the accounting practice certificate korea telegram data must achieve a maximum of 5 points in the following subjects:
– Advanced tax and tax management.
– Economic law and Business law.
– Advanced financial accounting and management accounting.
Advanced finance and financial management.
The average exam time for each written local seo basics: tips for local businesses subject will be 180 minutes, and for foreign languages saudi data the exam time will be 120 minutes.
2. Who is required to have a CPA certificate?
Object Practice requirements
Chief Accountant
CPA certified.
The person hired to do accounting
Must meet the professional standards in the latest Accounting Law .
Has accounting and CPA training certificate.
3. Conditions for taking the accounting practice certificate exam
regulations on accounting practice certificates
According to Article 4, Circular 91/2017/TT-BTC replaces Circular 129/2012/TT-BTC regulating the management, examination and issuance of accounting and auditing practice certificates, the conditions for taking the accounting practice certificate exam are as follows:
3.1 Conditions of professional ethics
– Have professional ethics, honesty, integrity, and awareness of law compliance.
3.2 Qualification requirements
– Have a university degree or higher in accounting, auditing, finance, banking.
– University degree in other majors with total credits (or lessons) of the following subjects: Finance, Accounting, Auditing , Financial Analysis, Tax from 7% or more of the total credits (or lessons) of the entire course.
– University degree in other majors and diplomas and certificates of completion of courses issued by international professional organizations of accounting and auditing in accordance with the provisions of law.
