CPA Registration

QUICK VIEW

 

Implementing   entity

 

Shanghai   Municipal Finance Bureau

 

Service   code

 

11310000002427016G231010233300001

 

Certificate   type

 

Committed  

 

Service   clients

 

Natural   persons

 

Statutory   handling time

 

20 (working   days)

 

Note


 

Committed   handling time

 

15 (working   days)

 

Note


 

Place   of reception

 

Room   3602, 36/F, Registration Department, 789 Zhaojiabang Road, Xuhui District, Shanghai

 

Time   of reception

From   Monday to Friday: 09:00 a.m. to 11:30   a.m. and 1:00 p.m.  to 5:00   p.m. (working days)

Query

Telephone:   (021)   64227113

On-site   reception address: Registration Department, 36/F, 789   Zhaojiabang Road, Xuhui District

Mail address: Shanghai Institute of   Certified Public Accountants, Registration Department, 36/F, 789 Zhaojiabang Road, Xuhui District,Shanghai200032

E-mail: zcb@shcpa.org.cn

Complaint  

Telephone:   021-12345

On-site   reception address: 36/F, 789 Zhaojiabang Road, Xuhui District

Mail address: Shanghai Institute of   Certified Public Accountants, 789 Zhaojiabang   Road, Xuhui District, Shanghai200032

E-mail: zcb@shcpa.org.cn

 

Basic Information

 

 

Service   type

 

Administrative   licensing

 

Certificate   type

 

Committed  

 

Basic   code

 

310102333000

 

Implementation   code

 

11310000002427016G2310102333000

 

Implementing   entity

 

Shanghai   Municipal Finance Bureau

 

Nature   of implementing entity

 

Authorized   body

 

Code   of implementing entity

 

11310000002427016G

 

Co-handling   body

 

No

 

Service   code

 

11310000002427016G231010233300001

 

Service   clients

 

Natural   persons

 

Coverage

 

All   Shanghai Municipality

 

Implementation   level

 

Municipal

 

Source   of authority

 

Authorizationfrom   superior

 

Service   modes

 

On-site,   courier, and online handling

 

Is   reservation available

 

Yes  

 

Is   online payment available

 

No

 

Is   courier service available

 

Yes  

 

Is   self-service terminal available?

 

No

 

Is   it accessiblethrough the PC terminal

 

Yes

 

Is   intermediary service available or necessary

 

No   intermediary service is involved

 

Service   quota

 

No   quantity limit

 

Operating   system

 

National  

 

Is   online service available

 

Yes

 

Required   on-site visits

 

0

 

Keyword

 

CPA   registration

 

Service   category

 

Professional   qualification

 

Licensees

 

Applicants   who intend to practice as CPAs in Shanghai Municipality

 

Online   service range

 

Online   inquiry,online reception,online pre-review


  

 

 

Applicable   scope

 

CPA   Registration

 

Reviewing criteria

 

Measures   for Registration of CPAs

Article 4 Whoever has engaged in   auditing business for more than two years in China’s mainland and met one of   the following requirements may apply to the institute of certified public   accountants of the province,autonomous region or municipality directly under   the Central Government for registration:

(1) having passed the unified national   examination for certified public accountants; or

(2) having possessed the qualification   of a CPA after being recognized or assessed in accordance with the law.

 

Article 5 If any applicant is involved   in any of the following circumstances, the institute of certified public   accountants that has received the application shall not permit the applicant   to register:

(1)  if the applicant does not   have the full capacity for civil conduct;

(2) if the applicant was punished for   a crime and the period between the date of completing the punishment and the   date of application for registration is less than five years;

(3) if the applicant was   subjected to an administrative sanction,or removed from office or a more   serious sanction,due to grave mistakes in financial,accounting, auditing,   enterprise management or other economic activities, and the period between   the date of the decision for such punishment or sanction and the date of   application for registration is less than two years;

(4)  if the applicant was   punished with the revocation of the certificate of certified   public accountant,and the period between the date of the decision for   punishment and the date of application for registration is less than five   years;

(5) if the applicant’s prior registration   has been cancelled due to the use of fraud, bribery and other illegitimate   means to obtain a CPA certificate, and it isless than 3 years from the   effective date of the cancellation of the registration to the date of   application for registration;

(6) if the applicant is not practicing   full-time in an accounting firm; or

(7) if the applicant is over 70 years   old.

 

Article 6 Any applicant who applies   for registration shall submit an CPA registration application form (Table 1)   to the competent institute of CPAs through the accounting firm where he or   she is practicing. The application form shall include the following   information:

(1) personal information of the   applicant;

(2) a commitment of the applicant to   meeting the registration requirements; and

(3) a warranty of the applicant's   accounting firm that the applicant is practicing full-time in the accounting   firm.

 

If the applicant is a resident of Hong   Kong SAR, Macau SAR, or Taiwan, he or she should submit information on his or   her residence permit for Hong Kong, Macao and Taiwan residents or his or her entry-exit   certificate for Hong Kong, Macao and Taiwan residents.If the applicant is a   foreigner, he or she should submit his or her passport and visa information and   his or her“Work Permit for Foreigners" at the same time.

 

Any   applicant who hasthe qualification of a certified public accountant after   being recognized or assessed in accordance with the law should submit   relevant documentation of proof.

 

Goal   of review

 

To   see if applicants meet requirements, and then make the decision whether or   not to grant approval

 

Responsibility   division

 

1.   The Shanghai Institute of Certified Public Accountants is responsible for the   examination and approval of applications for registration of CPAs within   Shanghai Municipality.  The Institute   shall make the decision whether or not to grant the approval and then issue   the decision to the applicant concerned.

2.   The Registration Department of the Institute is responsible for review.

 

CONDITIONS OF ACCEPTANCE

The documentation submitted for application is complete and meets the statutory formal requirements.

 

DOCUMENTATION FOR APPLICATION

Notes

Please make sure the documents you’ve submitted are true, accurate and complete.


Format Requirements

1.  The documentation for application should be complete and arranged by the orderas required;

2. All information provided in the Application Form should be true, accurate and complete;

3. All information in the Application Form should be consistent with the information provided in the Accountant & CPA of China website.


Documentation Checklist

Name

Source

Source 

Original or Photocopy

Copy(ies)

Format

Necessary or not

Note

 

Submit the application for   registration to the “Accountant & CPA of China” website of the Ministry   of Finance

 

Applicant


 

Original

 

0

 

Electronic

 

Necessary

 Accountant & CPA of China website:   http://acc.mof.gov.cn/

Application   Form for Registration of Certified Public Accountants

Applicant


Original

1

Printed

Necessary


 

 

Residence Permit or Entry-Exit Permit   for Residents of Hong Kong SAR, Macau SAR and Taiwan

 

 

Applicant


 

 

Original   & Photocopy

 

 

1

 

 

Printed

 

 

Necessary

Residents of   Hong Kong SAR, Macau SAR and Taiwan should submit information on their   residence permits or Entry-Exit permits.

 

 

Passport   & Visa and Work Permit for Foreigners

 

 

Applicant


 

 

Original   & Photocopy

 

 

1

 

 

Printed

 

 

Necessary

Foreigners should   submit information on their passports, visas and Work Permits.

 

 

Others

 

 

Applicant


 

 

Original   & Photocopy

 

 

1

 

 

Printed

 

 

Necessary

Applicants should submit proof of their   qualification as a certificated public accountant.

 

Application Form

Application Form for Registration of Certified Public Accountants

 

Steps of Handling Applications for CPA Registration

 

Application & Acceptance

Steps

Time Limit (Working Days)

Responsible Person

Criteria

Reception

0

Reception Personnel

The documentation for application is   complete and meets the statutory formal requirements.

Acceptance

5

Acceptance Personnel

The documentation for application is   complete and meets the statutory formal requirements.


Review & Approval

Steps

Time Limit (Working Days)

Responsible   Person

Criteria

 

 

 

 

 

 

 

 

Review

 

 

 

 

 

 

 

 

7

 

 

 

 

 

 

 

 

Reviewer

Measures for Registration of CPAs

Article   4 Whoever has engaged in auditing business for more than two yearstwo   years in China’s mainland and met one of   the following requirements may apply to the institute of certified public   accountants of the province,autonomous region or municipality directly under   the Central Government for registration:

(1)   having passed the unified national examination for certified public   accountants; or

(2)   having possessed the qualification of a CPA after being recognized or   assessed in accordance with the law.

 

Article   5 If any applicant is involved in any of the following circumstances, the   institute of certified public accountants that has received the application   shall not permit the applicant to register:

(1)    if the applicant does not have the full capacity for civil conduct;

(2)   if the applicant was punished for a crime and the period between the date of   completing the punishment and the date of application for registration is   less than five years;

(3) if   the applicant was subjected to an administrative sanction,or removed from   office or a more serious sanction,due to grave mistakes in financial,accounting,   auditing, enterprise management or other economic activities, and the period   between the date of the decision for such punishment or sanction and the date   of application for registration is less than two years;

(4)    if the applicant was punished with the revocation of   the certificate of certified public accountant,and the period between the   date of the decision for punishment and the date of application for   registration is less than five years;

(5)   if the applicant’s prior registration has been cancelled due to the use of   fraud, bribery and other illegitimate means to obtain a CPA certificate, and it   isless than 3 years from the effective date of the cancellation of the   registration to the date of application for registration;

(6)   if the applicant is not practicing full-time in an accounting firm; or

(7)   if the applicant is over 70 years old.

 

Article   6 Any applicant who applies for registration shall submit an CPA registration   application form (Table 1) to the competent institute of CPAs through the   accounting firm where he or she is practicing. The application form shall   include the following information:

(1)   personal information of the applicant;

(2)   a commitment of the applicant to meeting the registration requirements; and

(3)   a warranty of the applicant's accounting firm that the applicant is   practicing full-time in the accounting firm.

 

If   the applicant is a resident of Hong Kong SAR, Macau SAR, or Taiwan, he or she   should submit information on his or her residence permit for Hong Kong, Macao   and Taiwan residents or his or her entry-exit certificate for Hong Kong,   Macao and Taiwan residents.If the applicant is a foreigner, he or she should   submit his or her passport and visa information and his or her“Work Permit   for Foreigners" at the same time.

 

Any applicant who hasthe   qualification of a certified public accountant after being recognized or   assessed in accordance with the law should submit relevant documentation of   proof.

 

 

 

 

 

 

 

 

 

Decision

 

 

 

 

 

 

 

 

8

 

 

 

 

 

 

 

 

Head   of Department

Measures for Registration of CPAs

Article   4 Whoever has engaged in auditing business for more than two years   two years in China’s mainland and met one   of the following requirements may apply to the institute of certified public   accountants of the province,autonomous region or municipality directly under   the Central Government for registration:

(1)   having passed the unified national examination for certified public   accountants; or

(2)   having possessed the qualification of a CPA after being recognized or   assessed in accordance with the law.

 

Article   5 If any applicant is involved in any of the following circumstances, the   institute of certified public accountants that has received the application   shall not permit the applicant to register:

(1)    if the applicant does not have the full capacity for civil conduct;

(2)   if the applicant was punished for a crime and the period between the date of   completing the punishment and the date of application for registration is   less than five years;

(3) if   the applicant was subjected to an administrative sanction,or removed from   office or a more serious sanction,due to grave mistakes in financial,accounting,   auditing, enterprise management or other economic activities, and the period   between the date of the decision for such punishment or sanction and the date   of application for registration is less than two years;

(4)    if the applicant was punished with the revocation of   the certificate of certified public accountant,and the period between the   date of the decision for punishment and the date of application for   registration is less than five years;

(5)   if the applicant’s prior registration has been cancelled due to the use of   fraud, bribery and other illegitimate means to obtain a CPA certificate, and it   isless than 3 years from the effective date of the cancellation of the   registration to the date of application for registration;

(6)   if the applicant is not practicing full-time in an accounting firm; or

(7)   if the applicant is over 70 years old.

 

Article   6 Any applicant who applies for registration shall submit an CPA registration   application form (Table 1) to the competent institute of CPAs through the   accounting firm where he or she is practicing. The application form shall   include the following information:

(1)   personal information of the applicant;

(2)   a commitment of the applicant to meeting the registration requirements; and

(3)   a warranty of the applicant's accounting firm that the applicant is   practicing full-time in the accounting firm.

 

If   the applicant is a resident of Hong Kong SAR, Macau SAR, or Taiwan, he or she   should submit information on his or her residence permit for Hong Kong, Macao   and Taiwan residents or his or her entry-exit certificate for Hong Kong,   Macao and Taiwan residents.If the applicant is a foreigner, he or she should   submit his or her passport and visa information and his or her“Work Permit   for Foreigners" at the same time.

 

Any applicant who hasthe   qualification of a certified public accountant after being recognized or   assessed in accordance with the law should submit relevant documentation of   proof.

 

 

Issuance and Delivery

Steps

Time Limit (Working Days)

Responsible Person

Results

Delivery Methods

Issuance and Delivery

10

Issuance Personnel

CPA Certificate

Delivery to the door/Delivery by post

 


Special Procedures

N/A


Place and Time of Reception


Place of Reception

Room 3602, 36/F, Registration Department, 789 Zhaojiabang Road, Xuhui District, Shanghai


Time of Reception

DST: Monday-Friday: 09:00 a.m. to 11:30 a.m. and 1:00 p.m.  to 5:00 p.m. (working days)


Frequently Asked Questions


Frequently Asked Questions

What are the circumstances under which an application for CPA registration will not be approved?

According to Article 5 of the amended Measures of Registration of CPAs (Order No. 99 of the Ministry of Finance), if any applicant is involved in any of the following circumstances, the institute of certified public accountants that has received the application will not grant the approval to register:  (1)  if the applicant does not have the full capacity for civil conduct; (2) if the applicant was punished for a crime and the period between the date of completing the punishment and the date of application for registration is less than five years; (3) if the applicant was subjected to an administrative sanction, or removed from office or a more serious sanction, due to grave mistakes in financial, accounting, auditing, enterprise management or other economic activities, and the period between the date of the decision for such punishment or sanction and the date of application for registration is less than two years; (4)  if the applicant was punished with the revocation of the certificate of certified public accountant, and the period between the date of the decision for punishment and the date of application for registration is less than five years; (5) if the applicant’s prior registration has been cancelled due to the use of fraud, bribery and other illegitimate means to obtain a CPA certificate, and it is less than 3 years from the effective date of the cancellation of the registration to the date of application for registration; (6) if the applicant is not practicing full-time in an accounting firm; or  (7) if the applicant is over 70 years old.

 What conditions should applicants meet when applying for CPA registration?

According to Article 4 of the amended Measures of Registration of CPAs (Order No. 99 of the Ministry of Finance), whoever has engaged in auditing business for more than two years in China’s mainland and met one of the following requirements may apply to the institute of certified public accountants of the province, autonomous region or municipality directly under the Central Government for registration: (1) having passed the unified national examination for certified public accountants; or  (2) having possessed the qualification of a CPA after being recognized or assessed in accordance with the law.

 What should I fill in the Application Form for Registration of CPAs?

(1)       Options for Political Status include:CPC member; non-CPC member; member of Communist Youth League; Common; (2) Options for Professional Title include: no title; juniortitle; intermediate title; and senior title; (3) Educational Background includes: other formal of education; junior high school; senior high school;vocational school; two-year college; undergraduate; post-graduate; master's; PhD candidate; PhD; (4) Academic Degrees include: bachelor's degree; dual bachelor's degrees; master's degree; and doctoral degree; (5)Foreign Language Proficiency refers to your specific level of a foreign language, such as CET-4. It's also acceptable to fill in “basic level” or “no foreign language”; (6) About the “Time of Joining theAccounting Firm" andthe "Previous Employment": If the applicant has always been practicing as an accountant, no matter how many accounting firms he/she has worked for, he/she should fill in his/her on-boarding date in the first accounting firm; whereas if the applicant left the accounting trade after joining an accounting firm and then returned to the accounting tradeafter working in an unrelated industry for a while, he/she should fill in the date of joining the last accounting firm. The rule also applies to the Previous Employment. If the applicant took current employment directly after graduation, the applicant should fill in the school he or she graduated from; (7) About Resume: The period should be continuous, beginning with university education. It should contain auditing experience of 2 years or more,as well as information of the current accounting firm. If the applicant has worked for two firms or more, he or she can fill in a certified public accountant of the applicants' first accounting firm for reference; (8) About Auditing Experience: the dates should be consistent with the information of auditing experience on the resume. Please fill in at least one specific project with the full name of the audited entity, theaccounting year, business type, and the reference person.(9) The information filled inthe "Application Form for the Registration of CPAs" should be consistent with the relevant information submitted tothe Accountant & CPA of China website in corresponding fields.                                                                                                                                                                                                                                                                                                                                                                                        Examples of common errors

 

Common errors: Data on paper are inconsistent with those submitted to the “Accountant & CPA of China” website of the Ministry of Finance.  

Please make sure all data are consistent.


Legal Basis

1. The Law of the People’s Republic of China on Certified Public Accountants (Adopted at the Fourth Meeting of the Standing Committee of the Eighth National People's Congress on October 31, 1993, promulgated by Order No. 13 of the President of the People's Republic of China on October 31,1993,and effective as of January 1, 1994, as amended on August 31, 2014) Article 9: Whoever has passed the unified national examination for certified public accountants and has engaged in auditing business for more than two years may apply to the institute of certified public accountants of the province, autonomous region or municipality directly under the Central Government for registration. Article 11: The institute of certified public accountants shall submit the name list of applicants whose applications are approved to the financial department of the State Council for the record.

2. "Measures for the Registration of Certified Public Accountants" (Order No. 25 of the Ministry of Finance, second revision on March 15, 2019) Article 3 The institutes of certified public accounts of the provinces, autonomous regions, or municipalities directly under the Central Government shall be responsible for the registration of certified public accountants and their administration within theirjurisdiction. The Chinese Institute of Certified Public Accountants shall offer guidance to the registrationwork of institutes of certified public accountants.

 

Certificate to Be Reviewed

No


Fee

None


RIGHTS AND OBLIGATIONS


Applicants shall be entitled to perform the following rights in accordance with the law:

 

The citizens, legal persons, or other institutions  shall be entitled to submit applications for administrative examination; those who meet legal conditions and standards are entitled to the right to equal access to examination and approval; With regard to an administrative organ's implementation of an administrative approval, those shall be entitled to make statements, to defend themselves, and  perform surveillance or relief.


Applicants shall be entitled to perform the following obligations in accordance with the law:

 

The citizens, legal persons, or other institutions engaged in specific activities that require administrative examination and approval in accordance with the law shall submit applications for administrative examination and approval in accordance with the law; those for administrative examination and approval shall truthfully submit relevant materials which reflect the true situation, and be responsible for the authenticity of the substance of the application materials ; At the same time, those shall fulfill the obligation of cooperating with the administrative examination and approval  and accepting supervision and inspection.