Article 1. This set of measures is formulated in line with the provisions of the Certified Public Accountants (CPA) Law of the People's Republic of China and the Measures on CPA National Unified Examination.

Article 2. This set of measures is applicable to residents of the Hong Kong Special Administrative Region, the Macao Special Administrative Region and Taiwan region (hereinafter referred to as "Hong Kong, Macao and Taiwan residents") and foreigners confirmed on the basis of the principle of reciprocity in attending the CPA national unified examination.

Article 3. Hong Kong, Macao and Taiwan residents and foreigners who have full civil rights and meet one of the following requirements are permitted to take part in the CPA national unified examination.

1. Those who have graduated with degrees from universities and colleges approved by the education administration department of the People's Republic of China;

2.Those who have gained CPA certification (or other relevant qualification in Hong Kong, Macao and Taiwan or other countries recognised by law);

Article 4. People in the following circumstances are not allowed to apply for the national unified CPA examination.

1. Those that have had their CPA certificates cancelled and it is less than five years starting from the punishment date to the date of application;

2.Those who have examination suspension terms unfinished because of regulations' violation when participating in the national unified CPA examination in the previous year.

Article 5. The examination is divided into professional stage examination and comprehensive stage examination. People are permitted to attend the comprehensive stage examination after passing all the subjects in the professional stage examination.

Subjects included in the professional stage examination cover accounting, auditing, financial cost management, corporate strategy and risk control, and economic and taxation laws. Subjects in the comprehensive stage examination include comprehensive examination of professional capability.

The examination scope will be fixed in the national unified CPA examination outline published by the CPA examination committee of the Ministry of Finance (MOF) (hereinafter referred to as "examination committee").

Article 6. Application time, venue and specific subject examination time will be published in the examination application procedures by the examination committee.

Article 7. The examination shall be in closed and written form, and the test questions shall be in simplified Chinese characters, and the answers shall be in Chinese, with no restriction on simplified and complicated characters.

Article 8. Applicants shall pay examination application fees when applying for the examination.

Article 9. Applicants are allowed to apply for six subject tests in the professional stage examination at the same time, and select certain subjects in their application.

Article 10. The examination committee will fix the sites and is responsible for the examination.

Article 11. The examination committee office of the MOF is in charge of the organisation of the review and assessment of the examination papers, and the examination results shall be verified by the examination committee office and they shall notify the examination participants.

The result of each subject of the examination is set based on 100, and 60 marks is the qualification line.

Article 12. The qualified result for each subject passed in the professional stage examination has an effective term of five years, and the examination committee will issue a qualification certificate for the professional stage examination of the national unified CPA examination to those who achieve the qualified results of all the subjects required in the professional stage examination for five successive testing years.

The subjects covered by the comprehensive stage examination shall be completed during a five year ongoing course after gaining the qualification certificate for the professional stage examination of the national unified CPA examination. The examination committee will issue qualified certificates for all subjects of the CPA national unified examination to those who achieve the qualified results in the subjects required in the comprehensive stage examination.

Those who receive the qualification certificates for all the subjects can apply for membership of the China CPA association.

Article 13. Applicants can be exempted of examinations of some subjects in accordance with the signed agreements on the principle of reciprocity.

Article 14. People taking part in the examination and related persons organising the examination shall abide by this set of measures, and related rules and regulations concerning the CPA national unified examination, and will be punished for violation in accordance with the Measures on Treatment of Violation Behaviour in the CPA National Unified Examination.

Article 15. This set of measures shall enter into force on the date of promulgation. The Measures on Residents of Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan region, and Foreigners Participating in the CPA National Unified Examination (Cai Kuai (2008) No. 4) published by MOF on April 8, 2008 shall be revoked at the same time.
   
Ministry of Finance
April 7, 2009