Process for Becoming a CPA
Effective on January 1, 2006
Professional accountancy
CPA Examinations conducted by CPAAOB (FSA)
education program /
Practical experience
Essays*
Multiple choice Tests
-Financial accounting and
reporting
-Managerial accounting
-Auditing
-Business Law
-Financial accounting and
Professional
Managerial accounting
accountancy
-Auditing
Successful
candidates
-Business law
Successful
-Tax law
candidates
education
Registration
1
program
One elective required from:
Final assessments
-Business administration;
by JICPA
Successful
CPA
Candidates
-Economics;
-Civil Code; or
Minimum Two years of
-Statistics
Practical experience2
Completed
* Candidates can retain pass credit for two
1
years. That is, candidates must pass all the
program provided by Japan Foundation for Accounting Education and Learning
subjects within two years from the time he/she
(JFAEL)
first passes any one or more of the subjects.
2
The requirement is the three-year long professional accountancy education
Minimum two years of practical experience is required, which can be taken
either before or after the examinations.