Fiscal Administration |
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.