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Notice of the Ministry of Finance on Issuing the Measures for Residents from the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and the Taiwan Region as well as Aliens to Take the National Uniform Examination for Certified Public Accountants | | 财政部关于印发《香港特别行政区、澳门特别行政区、台湾地区居民及外国人参加注册会计师全国统一考试办法》的通知 |
| (No. 22 [2014] of the Ministry of Finance) | | （财会[2014]22号） |
| The public finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government: | | 各省、自治区、直辖市财政厅（局）： |
| In accordance with the Decision of the Ministry of Finance on Amending the Measures for the National Uniform Examination for Certified Public Accountants (Order No. 75 of the Ministry of Finance of the People's Republic of China), the Ministry of Finance (“MOF”) has revised the Measures for Residents from the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and the Taiwan Region as well as Aliens to Take the National Uniform Examination for Certified Public Accountants (No. 4 [2009], MOF). The revised Measures for Residents from the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and the Taiwan Region as well as Aliens to Take the National Uniform Examination for Certified Public Accountants are hereby issued to you for your compliance and implementation. | | 根据《财政部关于修改〈注册会计师全国统一考试办法〉的决定》（中华人民共和国财政部令第75号），我部对《香港特别行政区、澳门特别行政区、台湾地区居民及外国人参加注册会计师全国统一考试办法》（财会〔2009〕4号）进行了修订。现将修订后的《香港特别行政区、澳门特别行政区、台湾地区居民及外人参加注册会计师全国统一考试办法》印发给你们，请遵照执行。 |
| Annex: Measures for Residents from the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and the Taiwan Region as well as Aliens to Take the National Uniform Examination for Certified Public Accountants | | 附件： 香港特别行政区、澳门特别行政区、台湾地区居民及外国人参加注册会计师全国统一考试办法 |
| Ministry of Finance | | 财政部 |
| June 11, 2014 | | 2014年6月11日 |
| Annex: | | 附件： |
| Measures for Residents from the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and the Taiwan Region as well as Aliens to Take the National Uniform Examination for Certified Public Accountants | | 香港特别行政区、澳门特别行政区、台湾地区居民及外国人参加注册会计师全国统一考试办法 |
Article 1 These Measures are developed in accordance with the provisions of the Law of the People's Republic of China on Certified Public Accountants | | 第一条 根据《中华人民共和国注册会计师法》和《注册会计师全国统一考试办法》的规定，制定本办法。 |
| Article 2 These Measures shall apply to the taking of the national uniform examination for certified public accountants (“CPAs”) by residents from the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and the Taiwan Region (hereinafter referred to as “Hong Kong, Macao, and Taiwan”) as well as foreigners as determined under the principle of reciprocity (hereinafter referred to as “aliens”). | | 第二条 香港特别行政区、澳门特别行政区、台湾地区（以下简称港澳台地区）居民及按照互惠原则确认的外国人（以下简称外国人）参加注册会计师全国统一考试适用本办法。 |
| ．．．．．． | | ．．．．．． |
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