Authoritative interpretation of the "Regulations on the Professional and Technical Qualifications of Audit" and the "Implementation Measures for the Examination of Audit Professional and Technical Qualifications", quickly look at →

Recently, the Audit Office and the Ministry of Human Resources and Social Security amended and issued the "Regulations for Audit Professional and Technical Qualifications" and the "Implementation Measures for the Examination of Audit Professional and Technical Qualifications" (hereinafter referred to as the "Regulations" and "Implementation Measures"). The relevant person in charge of the Audit Office and the Special Division of the Department of Human Resources and Social Security answered questions from reporters on the relevant questions.

What are the backgrounds and processes of the "Regulations" and "Implementation Measures"?

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my country has begun the first batch of auditors in 1986, and has implemented the audit professional and technical qualification system since 1992. In 2002 and 2003, the Audit Office and the original Personnel Department successively revised and issued the "Measures for the Evaluation of Senior Auditors (Trial)", "Regulations for Early Audit Professional Technology and Intermediate Qualification Examinations" and implementation methods. The professional level has played an important role. However, with the development of economic and social development, the audit professional and technical qualification system has gradually increasingly failed to meet actual needs in terms of condition standards, evaluation and use, and examination management services, and it is necessary to revise and improve. In November 2020, the Ministry of Human Resources and Social Security and the Audit Office issued the "Guiding Opinions on Deepening the Reform of the Professional Title System of Audit Professional", which provided a basic follow for the professional level of scientific evaluation and auditors. Subsequently, the Audit Office, together with the Ministry of Human Resources and Social Security, actively implemented the tasks of reform, organized industry experts to study and discuss many times, summarize the experience of various localities, and conduct investigations for state organs, enterprise institutions, and industry associations. The "Implementation Measures" and publicly solicited opinions from the society, revised and improved by the adoption and adoption of the opinions of all parties, and recently issued implementation.

What amendments do the "Regulations" and "Implementation Measures" do?

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The "Provisions" and "Implementation Measures" are the revisions of the original system:

The first is to improve the qualification examination evaluation mechanism. The auditors qualify for the junior and intermediate qualification examinations directly to obtain the corresponding title. The senior qualification examination is qualified. The junior and intermediate qualifications have been adjusted from all test subjects to the test scores at a time to implement 2 years of rolling management methods; the high -level qualification examination subjects are adjusted from 2 subjects to 1 subject "Advanced Audit Practice". The annual adjustment of years has been adjusted from 3 years to 5 years, which further improves the scientific and targeted qualification evaluation.

The second is to improve the qualification examination management service mechanism. It is clear that personnel related to audited jobs such as compliance, audit, internal control, and risk management may participate in the evaluation of audit professional and technical qualifications. High school graduates, college students, etc. can apply for junior qualification examinations. Implement the promise system such as notification and commitment system for examination registration certificates, and promote e -certificates and other convenient services. Starting from the actual situation of the talent team, it is clear that the qualified standards for examinations in relevant regions and the mechanism for the local review and use standards for the high -level qualification examination.

The third is to improve the mechanism of qualification examination connection. Clarified the application policy of other professional titles such as accounting, economic, statistics, and engineering; policies corresponding to other vocational qualifications such as accountants, cost engineers, asset appraisers, and taxists and other professional and technical qualifications; Evaluation policies; audit master's degree, professional doctoral exemption policies, etc.

After obtaining the qualification certificate of the senior qualification examination, the period of the review of the professional title of the senior auditor has been adjusted from 3 years to 5 years.

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Since 2022, personnel, institutions, social organizations and other personnel have obtained the qualification certificate of senior audit professional and technical qualification examinations within 5 years. Applicants for the review of senior auditors in 2022 shall have a certificate of qualification for senior auditing professional and technical qualification examinations within 5 years.

How to achieve a transition for civil servants who have obtained a civil servant who have obtained a senior audit professional and technical qualification examination in the previous year?

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Civil servants engaged in audit -related work to participate in the senior audit professional and technical qualification examination obtained a certificate of qualifications can be used as a proof of audit professional capabilities, but they must not participate in professional and technical personnel title review. Considering that the state's opinions on the reform of the professional title system were issued in 2016, if the civil servants who have obtained a qualified certificate after 2016 were transferred to the enterprise, institution, social organizations, etc., they could participate in senior audit within 5 years after their own office. Teacher's title review.

Which vocational qualifications can correspond to audit professional and technical qualifications?

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Obtaining a qualified certificate for the National Unified Examination of Certified Public Accountants can correspond to the professional and technical qualifications of intermediate audit audits.

Occupational qualification certificates to obtain secondary cost engineers can correspond to the professional and technical qualifications of junior audit; obtain a professional qualification certificate for first -level cost engineers, and can correspond to the professional and technical qualifications of intermediate audit.

Occupational qualification certificates for asset appraisers and tax divisions can correspond to the professional and technical qualifications of junior audit; of which, if the qualifications and years of qualifications and years of qualifications that meet the professional and technical qualifications of the intermediate audit professional and technical qualifications can be obtained. Professional and technical qualifications.

Obtaining the above 4 vocational qualifications to have the corresponding level of audit titles, you can apply for the high -level audit professional and technical qualification examination according to the corresponding level at the corresponding level. The employer can according to the needs of the work, and the person who has the above -mentioned professional qualification certificate meets the corresponding conditions in accordance with the corresponding professional and technical positions and the appointment procedures for employment procedures, and hires the corresponding levels to engage in audit -related work. How to sign up for senior professional titles and professional qualifications to sign up for senior audit professional and technical qualification examinations?

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Obtaining intermediate titles such as accountants, economists, statisticians, and engineers can be deemed to have the qualifications of intermediate audit professional and technical qualifications, and register for the senior audit professional and technical qualification examination in accordance with the prescribed academic qualifications and years. Among them, the accounting, economy, and statistical series of intermediate titles have been obtained through the examination; engineer intermediate titles can be obtained through professional qualifications such as reviewing or corresponding to register urban and rural planners, intermediate computer technology and software professional qualifications.

How to sign up for senior audit professional and technical qualification examinations for other series of deputy seniority or above? How to participate in the review?

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With other series of deputy senior professional titles above the qualifications participating in the audit series of title evaluation, and engaging in audit -related jobs for auditing related work for 2 years, it can be considered as a qualifications and years of qualifications and years stipulated in the "Basic Standards for Evaluation of Audit Professional Title Evaluation". Examination of senior audit professional and technical qualifications.

Enterprises and institutions with other series of deputy senior titles are qualified. They can participate in the review of senior auditors within 5 years. The audit related work capabilities and performance were evaluated, and the reviewers of the review obtained the title of senior auditors. Enterprises, institutions such as enterprises and institutions with other series of senior titles are qualified, and can participate in the review of the professional title of the senior auditor.

How to sign up for fresh graduates?

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High school (including secondary college, vocational high, technical school) and fresh graduates of high school (including secondary college, vocational high, technical school) and higher education can be obtained. Annual Audit Professional and Technical Qualification Examination. When the qualified personnel who pass the examination shall supplement the submission of information on the degree certificate of the degree.

How do Hong Kong, Macao and Taiwan and foreign nationality register for examinations?

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If Hong Kong, Macao and Taiwan, and foreign members hold the diploma of colleges and universities in the Mainland, you can directly fill in relevant information in the registration system; if you hold the academic or degree certificate in Hong Kong, Macau, Taiwan or foreign universities, the degree and degree certificate must be studied by the Ministry of Education. Service center certification. Hong Kong, Macao, Taiwan and foreign members who meet the requirements of the examination registration are registered for the examination in the mainland or residential place.

How to implement the policy exemption policy of audit degrees?

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Since 2022, obtaining a master's degree in the audit master's degree in accordance with the prescribed conditions to participate in the junior or intermediate audit professional and technical qualification examinations, it can be exempted from the subject of "Audit Related Basic Knowledge" subjects, and only take the "Audit Theory and Practice" subject examination. Obtaining a doctoral degree in audit can be exempted from taking the examination and obtaining an auditor qualification certificate.

How to arrange the test in 2022? Do you implement scroll management?

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According to the examination plan released by the Ministry of Human Resources and Social Security, the early, middle and senior qualification examinations in early 2022 will be held on September 25. Early, middle and senior qualification examinations are organized in accordance with the new "Regulations" and "Implementation Measures". The examination outline has been announced on the "Audit Professional Technical Qualification Examination" column on the official website of the Audit Department (www.audit.gov.cn). Recently, it will open the examination registration on the China Personnel Examination Network (www.cpta.com.cn). Sign up before the end of the month.

Since 2022, the primary and intermediate audit professional and technical qualification examinations have implemented scroll management. Candidates must pass all exam subjects within two consecutive exams before obtaining the corresponding level of audit professional and technical qualification certificate. Candidates must pass the senior audit professional and technical qualification examination before obtaining the examination certificate.

How to check the qualifications of the examination for the audit professional and technical qualifications?

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The Ministry of Human Resources and Social Security and the Audit Department implemented the reform requirements of the "decentralization service", safeguarded the interests of the masses to carry out the special governance of the "cottage certificate", and the official channels for auditing professional and technical qualification examination results and certificates inspection were the China Personnel Examination Network (www. cpta.com.cn). After registering on the China Personnel Examination Network, examiners can inquire about the results of their junior, middle, and senior audit professional and technical qualification examination results in the "Results Inquiry" column. I and the employer can check the authenticity of the Certificate Inspection column in the "Certificate Inspection" column in the "Certificate Inspection" column in the "Certificate Inspection" column after registering.

Editor in this issue: Zhang Zixuan

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