The Audit Department, the Ministry of Human Resources and Social Security revised the "Regulations on the Professional and Technical Qualifications of Audit" and the "Implementation Measures for the Examination of Audit Professional and Technical Qualification Examination"

In order to implement the spirit of the reform of the professional title system, strengthen the construction of audit professional and technical personnel, improve the mechanism of evaluation of audit talents, and better meet the requirements of the high -quality development requirements of audit work. Recently, the Audit Department and the Ministry of Human Resources and Social Security have revised the "Audit Professional Technology Qualification Regulations and Establishment of the Examination of Audit Professional and Technical Qualification Examination.

The documents are clear that the professional and technical qualifications of the audit set the three levels: primary, intermediate, and senior, and implement a national unified organization, unified outline, and unified proposition examination. Obtaining the professional and technical qualifications of junior and intermediate audits, that is, a title of assistant auditors and auditors. The senior auditing professional and technical qualification examination is qualified and passed the review, which has a title of senior auditors.

The document proposes that high school graduates and college students can apply for the junior qualification examination. The preliminary and intermediate qualification examinations set up two subjects: "Audit Related Basic Knowledge" and "Audit Theory and Practice" to implement scroll management. The senior qualification examination subjects were adjusted from 2 to one subject "Advanced Audit Practice". After passing the examination, the period of review was adjusted from 3 years to 5 years. Establish mechanisms such as adjustment and quality assessment, and further optimize the examination evaluation and management service mechanism.

The documents also stipulate the mutual connection of auditing professional and technical qualifications and similar occupational qualifications, similar series of professional titles, and audit degree education to further reduce repeated evaluation of professional and technical personnel.

The 2022 Audit Professional and Technical Qualification Examination will be organized in accordance with the new regulations. The Audit Department and the Ministry of Human Resources and Social Security will do a good job of connecting the old and new systems, organize and implement the audit professional and technical qualification examination, scientific and objective and fair evaluation audit professionals, and further promote the construction of high -quality professional audit talent teams.

Editor in this issue: Zhang Zixuan

- END -