The Process of Qualification as a CPA
Effective January 1, 2006
Professional accountancy
National CPA examination by FSA
education program /
Practical experience
Essays*
Multiple choices
-Financial accounting and
reporting
-Managerial accounting
-Auditing
-Business law
-Financial accounting and
Professional
managerial accounting
accountancy
-Auditing
Successful
candidates/
Exempt persons
-Business law
Successful
-Tax law
candidates
Registration
education
program†
One elective required from:
Final assessment
-Business administration
by JICPA
Successful
CPA
candidates
-Economics
-Civil Code
-Statistics
Two years practical
experience*
Completed
* Candidates can retain pass credits for two
* This two years of practical experience may be taken before or after the
years. That is, candidates must pass all the
examination.
subjects within two years from the time of
† The requirement is the three-year long professional accountancy education
passing any subject.
program provided by JICPA