After obtaining the general qualification certificate in the CPA Examination, can I not apply to become a non-practising member first?

Many students know little about CPA. Perhaps because they are currently preparing for the six subjects, they only understand the difficulty of the subjects at the professional stage and the preparation time schedule. After passing the six subjects of CPA , comprehensive stage, receiving certificate, what is a practicing certified public accountant? It’s not clear what a non-practising certified public accountant is!

Yesterday, I pushed an article about the whole process of CPA, "China Association of Certified Public Accountants reminds me of the release date of CPA results!" What's more important is to remember these time points, otherwise you won't get the certificate even with 60 points in the general subject! ! ! 》After that, I received a question from a classmate in the background:

I passed all CPA subjects. I don’t go to an accounting firm. The certificate turns out to have these uses.

I passed all CPA subjects. No. When I went to an accounting firm, the certificate turned out to have these uses

I passed all CPA subjects, but if I didn’t go to an accounting firm, the certificate turned out to have these uses

I passed all CPA subjects. When I went to an accounting firm, it turned out that the certificate still has these uses

I passed all CPA subjects. If I didn’t go to an accounting firm, the certificate turned out to have these uses.

Zhuhuijun sorted out the questions The key points, I generally understand that students are more concerned about:

1. After passing both the professional stage and the comprehensive stage, without 2 years of experience in an accounting firm, after becoming a member of the Institute of Certified Public Accountants, it is considered to be a practicing registration Accountant or non-practising CPA?

2. If you want to become a practicing certified public accountant, how can you prove 2 years of working experience in an accounting firm?

3. I have worked in an accounting firm for more than 2 years and want to become a practicing certified public accountant. Are there any required job types?

4. What impact will practicing certified public accountants and non-practicing certified public accountants have on future employment?

5. After obtaining the non-practicing CPA certificate, can I apply to convert to a practicing CPA? What are the conversion conditions?

Based on the above 5 questions, the following are the targeted answers for Zhuhui bacteria:

1. After passing both the professional stage and the comprehensive stage, without 2 years of experience in an accounting firm, you can become a Chinese accountant. After becoming a member of the association, should I be treated as a practicing certified public accountant or a non-practicing certified public accountant?

Answer: Obtain the non-practising certified public accountant certificate and become a non-practising member of the AICPA.

First of all, let’s first look at the differences between practicing certified public accountants and non-practicing certified public accountants:

1) Non-practicing certified public accountants

After passing the six subjects of CPA Candidates who have obtained a professional-level qualification certificate and obtained a general-level qualification certificate after participating in the comprehensive-level examination can apply to become a non-practising member and receive a non-practising CPA certificate based on the general-level qualification certificate. Non-practising certified public accountants do not have the right to issue audit opinions, that is, they do not have the right to sign.

2) Practicing certified public accountants

On the basis of being able to become non-practising members, non-practising members who have been engaged in independent auditing business for more than 2 years can apply to the accounting firm through their accounting firm. Submit relevant application materials to the local provincial CPA association, apply to become a practicing member, and receive a practicing CPA certificate. Practicing certified public accountants can issue audit reports to enterprises and have the sole right to sign.

Tomorrow, the Zhuhui Bacteria Project will expand on "What is the right to sign" for students? Be sure to keep paying attention ~ remember to give me a "like"

I passed all CPA subjects and did not go to an accounting firm. The certificate turns out to have these uses

2. Thoughts To become a practicing certified public accountant, how can I prove 2 years of working experience in an accounting firm?

Answer: 1) The accounting firm where you work is required to issue a work certificate; 2) The list of social security payments paid by the accounting firm is the application voucher (more than 2 years of social security payment slips need to be retrieved)

< p>3. I have worked in an accounting firm for more than 2 years and want to become a practicing certified public accountant. Are there any required job types?

Answer: First of all, to become a practicing certified public accountant, you must engage in independent auditing business in an accounting firm, including verifying corporate capital, handling business mergers, divisions, and other auditing services stipulated by laws and administrative regulations. If you leave an accounting firm and join a company, you need to apply to become a non-practising certified public accountant.

Speaking of this, Zhuhuijun has to remind everyone that you must not affiliate with an accounting firm in order to retain a practicing CPA. This is an illegal act. Once the CICPA finds out, the CPA certificate will be revoked directly!

4. What impact will practicing certified public accountants and non-practicing certified public accountants have on future employment?

Answer: The employment directions are different.

1) If you want to become a certified public accountant, you need to work in an accounting firm and engage in independent auditing business for more than 2 years. The main business of an accounting firm is generally auditing business, review business, etc. The promotion route is basically: Audit Assistant → Auditor → Senior Auditor → Audit Manager → Senior Manager → Partner, while holding a CPA certificate, there is an additional monthly subsidy of 2K-3K.

2) Non-practicing members of CPAs have wider employment options: investment banks, state-owned enterprises, Fortune 500 companies, consulting companies, economic departments of government institutions, etc.

I passed all CPA subjects and did not go to an accounting firm. The certificate still has these uses

5. After obtaining the non-practising CPA certificate, can I apply to convert to a practicing CPA? ? What are the conversion conditions?

Answer: You can apply! However, you need to meet the conditions of engaging in independent auditing business in China for more than 2 years. The accounting firm where you work submits an application to the local CICPA. After the application is approved, you can become a practicing member and enjoy the right to sign.

Finally, what Zhu Huijun wants to say is that whether you are a practicing certified public accountant or a non-practicing certified public accountant, their development prospects are relatively considerable. The difference is that accounting firms and other industry companies and whether they have signature There is a difference in rights, so according to your own goals, choose a development path that best suits you!