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中華人民共和國財政部令第75號——財政部關(guān)于修改《注冊會計師全國統(tǒng)一考試辦法》的決定

發(fā)布時間:2018-02-10 05:07

  本文關(guān)鍵詞: 全國統(tǒng)一考試 階段考試 專業(yè)階段 組織工作 考試工作 合格證書 直轄市財政廳 科目考試 參考答案 管理信息  出處:《中國注冊會計師》2014年06期  論文類型:期刊論文


【摘要】:為解決注冊會計師全國統(tǒng)一考試管理中的實際問題,進一步規(guī)范考試組織工作,財政部對《注冊會計師全國統(tǒng)一考試辦法》(財政部令第55號)的部分條款進行了修改,發(fā)布了《財政部關(guān)于修改〈注冊會計師全國統(tǒng)一考試辦法〉的決定》(財政部令第75號),于2014年4月23月起施行.此次修改的主要內(nèi)容包括:一是明確了可以采用計算機化考試方式;二是增加了考生可以申請成績復(fù)核的規(guī)定;三是取消了綜合階段考試須在取得專業(yè)階段考試合格證書后5個年度考試中完成的規(guī)定;四是增加了考試組織實施中有關(guān)保密的規(guī)定。
[Abstract]:In order to solve the practical problems in the management of the national unified examination of certified public accountants and further standardize the organization of the examination, the Ministry of Finance has amended some provisions of the measures for the National uniform examination of Certified Public Accountants (decree No. 55 of the Ministry of Finance). The decision of the Ministry of Finance on the revision of the National uniform examination measures for Certified Public Accountants was issued (MOF decree No. 75, which came into effect on April 2014 and March). The main contents of this amendment include: first, it is clear that it can be adopted. Computerized examination method; The second is to increase the requirement that examinee can apply for the result review, the third is to cancel the requirement that the comprehensive stage examination must be completed in 5 years after obtaining the professional stage examination certificate. Fourth, it has increased the rules on confidentiality in the implementation of the examination organization.
【分類號】:F233


本文編號:1499727

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