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For candidates who took the unified national examination of certified public accountants at the end of the last week, they seemed to have had a time machine because the answers to some of the questions before the exam had been swaggered on the Internet.
On September 18, the China Institute of Certified Public Accountants (hereinafter referred to as the â€œChina-Hong Kong Syndicateâ€) issued an announcement confirming that during the examination, criminals had peddled the answers to the questions through the Internet and had already conducted a comprehensive investigation with relevant departments.
"Some people may not have passed the exam after five years. This incident has been very unfair to these hard-working candidates." A candidate told the "First Financial Daily" reporter.
The mysterious CPA exam, commonly known in the industry as CPA (Certified Public Accountant), is a professional qualification examination in the accounting profession.
In other words, to become a certified public accountant, the CPA exam is a threshold that must be passed.
According to the new version of the National Unified Certification Examination for Certified Public Accountants (hereinafter referred to as the â€œMeasuresâ€) issued by the Ministry of Finance in 2009, the CPA exam is divided into professional examinations and comprehensive examinations.
Candidates can only take the comprehensive examination after passing all subjects in the professional stage examination.
According to the "Measures," the examination subjects have been increased from the original 5 to 6 professional subjects and 1 comprehensive subject. Candidates can apply for 6 subjects in the professional examination at the same time in an examination, and they can also choose to apply for some subjects.
Candidates must complete all examination subjects within 5 years before they can obtain the CPA practice qualification certificate. This is a stepping stone to enjoy the power to sign the company's audited financial statements.
September 17th and 18th are the examination days for the 6 subjects of the CPA professional stage this year.
After graduating from last year, Huang Yi (a pseudonym) who entered the investment banking department of a domestic securities company rushed to Shanghai to take the exam last weekend and applied for auditing and accounting subjects. But what he did not expect was that on the day before the exam, the questions were already Leaked on the Internet.
Mysterious leaks come from a net post earlier. On the evening of September 16, a netizen posted a message on the Internet. The content of the text was the answers to some of the questions in the 17th audit exam.
After the audit on the morning of September 17th, Zhenti uploaded the network, and the answers to the five multiple choice questions revealed in the netizen verification posts were all the same.
The "miracle" has not ended.
Next, several hours before the start of each exam, there will be mysterious posts appearing on the aforementioned online forums, and some or all of the answers to the next exam will be announced one after another.
The CICPA clearly stated in the above-mentioned announcement that any unscrupulous institution or individual that interferes with, harms, or damages the CPA exam will be submitted to the judicial authority for legal liability once it is verified.
Injured Credibility "CPA exams have always been harsh. The average pass rate is about 15%." Huang Yi told this reporter.
It is worth noting that it was at the above-mentioned â€œDeep Throatâ€ forum that candidates revealed that shortly after enrollment this year, they began receiving text messages and telephone calls for answers to many sales tests.
Candidates' information throughout the country is only available in the CICPA's unified registration system. How was the examinee's personal information disclosed? Who was it sold?
Our reporter called the CICPA on this matter, but as of press time, the phone has not been answered.
Huang Yi told this reporter that he noticed that the attendance rate of the CPA exam this year was relatively high. In the accounting examination room where he attended, the classroom of 40 people only had seven or eight people to take the exam last year, but this year almost all of them are full.
According to public statistics, this year's CPA exam has set a total of 11,940 examination centers nationwide, and 552,000 candidates have registered for the exam.
â€œIn recent years, the CPA exam has become more and more popular, and the number of applicants has been increasing year by year, gradually becoming popular. Under the inducement and drive of great interests, some people take the risk.â€ A person from the investment banking department of Guosen Securities participated in the CPA exam. Reporter said.
According to the data from the CICPA, as of 2010, China has already conducted 19 national unified examinations of certified public accountants, and a total of 157,000 qualified CPAs have been obtained.
All along, "honesty" is the essence of CPA's professional ethics, but "slamming the door" has become the irony of this CPA exam.
Financial and tax experts Ma Jingwei commented on Weibo a few days ago that at the time of the audit, the CPA would not only verify whether the company complied with laws, regulations, and systems, but also determined whether its financial statements had followed the principles of authenticity and fairness, and issued an audit Report. If the candidate gets a CPA certificate for leaked test questions, what is the word â€œtrialâ€ for the audit? Who believes in the signed word?
Xinhua News Agency also pointed out that the issue of integrity is a major issue that restricts the development of the CPA industry in China. If the CPA industry wants to continuously improve the integrity and credibility of the industry, it must take steps to increase the fairness and impartiality of entry barriers and improve employees. Quality and other measures will enable the CPA profession to become a professional service industry that is respected and trusted by society.
CPA examination economy From the pass rate, the CPA exam has the "China's first test" said, but the aforementioned Guoxin Securities sources told this reporter that in recent years, the CPA pass rate is also "relaxed" signs.
â€œUnlike exams such as sponsor representatives, if the pass rate of the CPA exam is too low, it will not be attractive relative to competitors.â€ The person said, â€œIf you put too much water, your credibility will decline again. Therefore, the CICPA will also make trade-offs and will not be too different from the market demand."
Ma Jingyin believes that for the exit issue, it should not be directed at the CICPA at the moment, because the examination questions must go through five stages: proposition, printing, transportation, storage, and invigilation. All of these links may cause problems.
It is still unknown whether the black hand is hiding something.
For candidates, passing the CPA means receiving a PASS card that may lead to a financial institution.
The fertile exam soil is the incubator of the examination economy, and the CPA cannot be exempt from it.
The current CPA exam has formed an industry chain.
From the beginning of registration, the CICPA will charge the candidates a registration fee of RMB 10 and a fee of RMB 55 per course.
This year, the issuance of test guidance materials also tends to be diversified, with online ordering and delivery of teaching materials becoming the main channel.
In addition, pre-exam training courses conducted by partners or managers of accounting firms are expensive.
For China, the â€œtesting countryâ€, exiting questions seems to be an unguardable matter. The National Judicial Examination for 2011, which was held in the same weekend, has also been exposed as "a suspect."
In response, experts have already called for the â€œExamination Lawâ€ to be considered in order to avoid test questions.
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