After obtaining the general certificate of certified public accountants, candidates have two career destinations: one is to enter an accounting firm and declare a certified public accountant after two years of audit experience; Second, if you don't join the firm, you can join the Institute of Accountants first and become a non-practicing member. Non-practicing members have to participate in continuing education after joining, so as to retain their qualifications permanently. Otherwise, the certificate will be invalid after 5 years.
After obtaining the practicing certificate, you can be a certified public accountant in your own industry. Generally, you can go to an accounting firm for verification. After a non-practicing certificate, you can only enter the enterprise as a financial manager or general manager, and you can't conduct visa review. In short, you can sign the audit report after practicing, but not after practicing. Non-practicing certificate is not as comprehensive as practicing certificate.
Professional ethics of certified public accountants
Professional ethics of certified public accountants: honesty; Independence, objectivity and impartiality; Professional ability and due attention; Confidentiality; Good professional behavior. Certified public accountants shall abide by the working procedures and methods of technical specifications. Note that accountants should be responsible to both the public and the entrusting unit. Professional ethics in starting a business.
Can the CPA certificate be linked?
Certified public accountants cannot be affiliated. According to the provisions of Article 22 of the Law of People's Republic of China (PRC) on Certified Public Accountants, a certified public accountant may not perform business in more than two accounting firms at the same time. Certificate attachment refers to the behavior that an individual attaches his qualification certificate to the name of an enterprise. In fact, this kind of behavior is not advocated by the government. In other words, the attached certificate is illegal, and the signed agreement is not protected by law.
Age limit for certified public accountants
According to the requirements of CPA, only China citizens with full civil capacity over 18 years old are eligible to take the CPA exam, but there is no maximum age limit. /kloc-people over 0/8 years old can take the CPA exam as long as they meet the requirements for registration.