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Please pay attention to how to view the results.
Review method of meeting results: within the specified time, candidates can log in to the online registration system of the national unified examination for certified public accountants and apply for review of results. According to the regulations of AICPA, the review results will be released within 40 working days after AICPA applies for the review results. At that time, the CICPA will issue an announcement or send a short message to remind candidates.
The review of the results of the note meeting will only review the applied subjects, and will not affect the unapplied subjects. Under normal circumstances, the results audit only counts the situation of missing batches, and in principle, the test paper will not be re-examined regardless of whether it is wrongly approved or not. Candidates have only one chance to review their scores, and the results are final. Grade review results will not be presented in paper form. Only objective questions and subjective questions will be presented in the professional stage examination, and only papers 1 and 2 will be presented in the comprehensive stage.
A certified public accountant refers to a person who has passed the CPA qualification examination, obtained the CPA certificate and practiced in an accounting firm. Certified public accountants are mainly professionals engaged in social audit, intermediary audit and independent audit.
Generally speaking, certified public accountants are divided into two categories, one is a non-practicing member of certified public accountants and the other is a practicing member of certified public accountants. Certified public accountants are mainly engaged in audit business, which mainly includes three types of business, namely: audit business, accounting consulting, accounting service business and other statutory audit business.
(1) Audit business, including examining enterprise accounting statements and issuing audit reports.
1. Review the accounting statements of enterprises and issue audit reports; Verify the capital of the enterprise and issue a capital verification report;
2. To handle the audit business in matters of enterprise merger, division and liquidation, and issue relevant reports;
3. Other audit services as stipulated by laws and administrative regulations.
(two) accounting consulting, accounting services, including financial accounting system design.
1. Design financial accounting system; As an accounting consultant, providing accounting, finance, taxation and other economic management consulting;
2. Agency bookkeeping; Acting tax declaration;
3. Apply for agency registration and assist in drafting economic documents such as contracts, agreements and articles of association;
4. Training accounting personnel; Review the financial information of enterprise prospects; Asset evaluation; Participate in the feasibility study;
5. Other accounting consulting and accounting services.
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