中华人民共和国财政部令第75号——财政部关于修改《注册会计师全国统一考试办法》的决定

发布时间：2018-02-10 05:07

  本文关键词： 全国统一考试 阶段考试 专业阶段 组织工作 考试工作 合格证书 直辖市财政厅 科目考试 参考答案 管理信息 　出处：《中国注册会计师》2014年06期 　论文类型：期刊论文

【摘要】：为解决注册会计师全国统一考试管理中的实际问题,进一步规范考试组织工作,财政部对《注册会计师全国统一考试办法》(财政部令第55号)的部分条款进行了修改,发布了《财政部关于修改〈注册会计师全国统一考试办法〉的决定》(财政部令第75号),于2014年4月23月起施行.此次修改的主要内容包括:一是明确了可以采用计算机化考试方式;二是增加了考生可以申请成绩复核的规定;三是取消了综合阶段考试须在取得专业阶段考试合格证书后5个年度考试中完成的规定;四是增加了考试组织实施中有关保密的规定。
[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.
【分类号】：F233
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本文编号：1499727