Who is an Accountant?

Meaning and Description of ‘Accountant’

Accountant (plural: accountants, abbreviation: acct.) refers to accounting personnel who have a certain level of accounting expertise, have obtained a certificate after examination, and can accept the entrustment of the parties to undertake auditing, accounting, consulting, taxation, etc., such as American certified public accountant (certified public accountant), and China’s certified public accountant, British chartered accountant, Japanese certified accountant, etc. In Western countries, accountants are freelancers. In Asia, accountants are also one of the technical titles of accounting cadres.

Functional audit, accounting, consulting, taxation

Category: Elementary, Intermediate, Advanced



Basic Information

Accountant. Auditing, accounting, consulting, and taxation. Primary, intermediate and senior titles.


System editor

China’s accountant system was founded in 1918 during the Republic of China period. At that time, the Ministry of Agriculture and Commerce of the Beiyang Government promulgated the “Temporary Charter of Accountants,” which issued certificates to qualified accountants.

In 1927, the Ministry of Finance of the National Government promulgated the “Accountants Registration Charter”

Soon accountants were placed under the management of the Ministry of Industry and Commerce, and the “Accountants Charter” was also promulgated.

In 1929, the Legislative Yuan promulgated the “Regulations on Accountants.” In 1945 and 1946, the “Accounting Law” and the “Accountant Inspection Measures” were successively promulgated, which stipulated the acquisition of accountants’ qualifications, the establishment and scope of business of accounting firms, the association of accountants, and the disciplinary sanctions of accountants.

After the founding of the People’s Republic of China, on October 24, 1951, the Finance and Economic Committee of the State Council formulated the “Administrative Rules for Approved Accountants”, which stipulated that accountants approved by the local Municipal Administration for Industry and Commerce or the county people’s government could perform their business locally.

December 1980 On the 23rd, the Ministry of Finance issued the “Interim Provisions on the Establishment of Accounting Advisory Offices”, which stipulates that personnel with certain accounting expertise and working capabilities can obtain a certified public accountant after being assessed and approved by the finance department or bureau of the province, autonomous region, or municipality where they live. Qualification, when performing work tasks, use the title of CPA.

Certified public accountants undertake business, and accounting firms composed of certified public accountants uniformly accept entrustment.



  1. One of the titles of accountants in enterprises and agencies.
  2. In the old days, freelancers who were licensed by the government and entrusted by the parties to perform accounting business were mainly responsible for checking accounts and designing accounting systems.

Exam subjects editor

Accounting qualification (cancelled)

The accounting qualification examination subjects are: “Financial and Economic Laws and Professional Ethics”, “Accounting Fundamentals”, “Elementary Accounting Computerization”.


Junior Accounting Title

Exam subjects include “Elementary Accounting Practice” and “Economic Law Fundamentals”.

“Economic Law Fundamentals” subjects: multiple-choice questions, multiple-choice questions, true or false questions, indefinite multiple-choice questions (case analysis questions).

Subjects of “Elementary Accounting Practice”: Multiple-choice questions, multiple-choice questions, true judgment questions, indefinite multiple-choice questions (case analysis questions).

Working Accountant

Intermediate Accounting Title

Exam subjects include “Intermediate Accounting Practice”, “Financial Management” and “Economic Law”.

“Intermediate Accounting Practice” subjects: single-choice questions, multiple-choice questions, judgment questions, calculation analysis questions, comprehensive questions.

“Financial Management” subjects: single-choice questions, multiple-choice questions, judgment questions, calculation analysis questions, comprehensive questions.

“Economic Law” subjects: single-choice questions, multiple-choice questions, true or false questions, short answer questions, comprehensive questions.


Senior Accountant Title

The test subject is “Advanced Accounting Practice”.

The examination time is 210 minutes and is conducted by open-book written examination. It mainly assesses the examinee’s comprehensive ability to analyze, judge, and handle complex practical financial and accounting problems using accounting, finance, taxation and other related professional knowledge, policies and regulations.



The examination is divided into professional phase examination and comprehensive phase examination. Candidates can take the comprehensive examination after passing all the subjects of the professional examination.

Professional examination subjects: accounting, auditing, financial cost management, company strategy and risk management, economic law, tax law 6 subjects;

Comprehensive examination subjects: Comprehensive occupational ability test (paper one, paper two).

Distance education

Gao Shengzhu

Entrance subjects: Mathematics, Chinese

Credits: 80

Time: 2.5 years-5 years

Main courses: Excel Finance Collection (Analysis, Fundamentals, Management), Financial Management, Financial Accounting (New) Second Edition, Cost Accounting, Legal Fundamentals, Probability Theory and Mathematical Statistics, Management Accounting, Management Principles, International Finance (New), Basic Accounting (New), Computer Level 2 Test C language, Computer Level 2 Test VB Language, Computer Culture Foundation, Computer Level 1 Test Office, Economic Law (New), Open English 1, Open English 2. Internship report, tax law (new), statistics, calculus (2), calculus (1), introduction to modern distance learning, linear algebra, etc.


Special book

Entrance subjects: English, university language

Credits: 80

Time: 2.5 years-5 years

Main courses: Excel financial book (analysis, foundation, management), graduation thesis, financial analysis, college English (universal examination), college language, advanced accounting (new), international taxation, accounting system design, accounting professional English, computer II Level-level test C language, computer second-level test VB language, computer accounting theory and practice, computer first-level test Office, computer application foundation (united test), open English

3. Open English

4. Basic principles of Marxism, Mao Zedong thought and Introduction to the Theoretical System of Socialism with Chinese Characteristics, Auditing (New), Western Economics, Introduction to Modern Distance Learning, English for Degrees, Strategic Management, Securities Investment, Government and Institutional Accounting, Asset Evaluation, etc.


Related editors
ACCA (Association of Chartered Certified Accountants)

As the most authoritative accountant organization in the world, ACCA is known as the “golden rice bowl of accountants.” Its membership is widely recognized internationally.

British legislation permits ACCA members to engage in auditing, investment consulting, and bankruptcy enforcement work, and are eligible to practice directly in EU countries. The exam is held 4 times a year, in March, June, September and December.

Mr. Zhou from the ACCA Beijing Representative Office explained: To take the ACCA exam, you must first register. The time of registration determines the time of the first exam.

Students with a college degree or above recognized by the Ministry of Education or colleges and universities recognized by the Ministry of Education (pass the examinations of all courses in the first year) are eligible for registration.

There are fourteen subjects in the ACCA exam, which are divided into three parts. Students must register in the order of the subjects, with a maximum of four subjects each time. The scores of each subject of the selected courses in the first, second and third parts can be retained after passing.

The last three core courses of the third part must be registered and passed at the same time. If only one of the three courses is passed, the score of the pass cannot be retained, and all three courses need to be re-examined.

If two of the three courses are passed and the other is between 30 and 49 points, then there are two opportunities to make up the exam for the one that fails. If you pass the next two exams, all three courses can be considered as passed; otherwise, all three courses must be retaken.

All fourteen exams must be completed within ten years of registration. All examination fees are within RMB 20,000. ACCA stipulates that exam-free subjects also need to pay exam fees.

If you participate in training, each subject is 1,200 yuan-1,400 yuan.


AIA (Professional Qualification Certificate for International Accountants)

AIA is an international accountant professional qualification certificate awarded by the British-based International Association of Accountants.

AIA is one of the five professional qualification certification entities recognized by the British Act, and the AIA accounting professional qualification is also recognized as the professional qualification of company auditors Certification.

There are sixteen courses in the AIA exam divided into four stages. All must be passed within ten years, and each stage has a corresponding stage certification. The first twelve subjects can be tested four times a year, in no particular order, in January, June, July and December.

The last four exams are in June and December each year, and you must pass the first two stages before you can apply.

AIA does not have special academic requirements for candidates. As the entire AIA training and examinations are in pure English, candidates must have a good English proficiency. The International Association of Accountants has established an exemption system, and students can apply for exemption from certain subjects according to the rules.

The training fee is 1200 yuan/course, in addition, each course requires a teaching material fee of 180 yuan, and the examination fee is 25 pounds (only if the exam is passed), and the training and exams for all courses need a total of about 30,000 yuan.


CGA (Canadian Institute of Certified Public Accountants)

CGA is an internationally recognized accounting professional qualification. Its members can practice in Canada and independently sign audit reports.

According to the Beijing Representative Office of the Canadian Institute of Certified Public Accountants: All participants in the training are required to assess their admission qualifications, and students apply for admission with the admission qualification assessment letter. Graduates from high school can start from the elementary courses.

The duration of the examination is six years, within six years, students have obtained a bachelor’s degree or above; they have passed all CGA exams; they can obtain CGA qualifications if they have two or more years of accounting-related work experience.


CGA course is divided into four levels and a comprehensive examination

A total of 18 courses. According to regulations, eight to nine courses can be exempted for accounting undergraduates.

The CGA fee standard is more complicated: registration and evaluation fee is 300 yuan/person.

The first level to professional qualification comprehensive examination fee is US$ 522/person, and the professional accreditation comprehensive examination (PA1) fee is US$ 845/person.

The annual fee for participants is 2100 yuan/year. Make-up or deferred exam fee is US$92/time.


CMA (American Management Accountant Certification Exam)

It is a professional license system established by the American Management Accounting Association?

CMA. In many countries and well-known multinational companies have been widely recognized.

To participate in the management accountant CMA exam, you must first join an IMA member. After obtaining the membership number, you can apply to register for the CMA exam. The examination content is divided into four subjects, and the examination period is four years.

If any subject fails, you can apply for re-examination (no time interval is required), but the same subject cannot be re-examined more than three times in a year.

A certain membership fee is required every year. The exam fee is US$120 per door. If a candidate wants to retake an exam, it must be at least 90 days after the previous exam.


ASCPA (Australian Institute of Certified Public Accountants)

ASCPA is Australia’s largest accountant organization and is well-known internationally. Members have the right to sign audit reports. There are 16 qualification exams in total. For those who have passed the CPA exam in China, four can be exempted.

Only one make-up exam is allowed for each course, and there are two exams in July and December each year. The registration requirement is a bachelor’s degree and an IELTS score of 6 or more. Students can choose between full-time or on-the-job training.

The on-the-job training is 4,200 yuan per course, and the total price is around 70,000 yuan. The cost of make-up exams will be calculated separately. This training can only be tested in Beijing.


AICPA (American Institute of Certified Public Accountants)

In foreign companies, having a CPA qualification in the United States is the preferred recruitment condition for positions such as financial directors and financial managers.

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