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(2012年修订)根据《内地与香港注册会计师部分考试科目相互豁免实施协议(2012年修订)》有关规定,现将相互申请豁免的流程修订如下:一、香港豁免申请人员,申请豁免内地注册会计师全国统一考试部分科目的基本程序(一)香港豁免申请人员1.已参加香港会计师公会专业资格课程考试并全科合格的人员;
(Revised 2012) Pursuant to the relevant provisions of the Mutual Exemption from Execution of Mutual Exemption of Certified Public Accountants Subjects in the Mainland and Hong Kong (Revised in 2012), the procedures for mutually applying for exemption will be amended as follows: 1. Exemption of applicants from Hong Kong from applying for exemption of Certified Public Accountants Basic Procedures for Some Subjects of the National Unified Examination (1) Applicants for Exemption from Exemption in Hong Kong 1. Persons who have participated in the Professional Qualification Examination for the Hong Kong Institute of Certified Public Accountants and have passed the GPA;