Graduates of PRC CPA Uniform Examination with Certificate of Completion (全科合格证) / CICPA members not qualified by completion of PRC CPA Uniform Examination and have registered as a member of CICPA on 29 July 2008
   
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The Institute has an agreement with the Chinese Institute of Certified Public Accountants (CICPA) for mutual examination paper exemptions (MEPE). The MEPE allows individuals who have passed the PRC CPA Uniform Examination with Certificate of Completion or CICPA members not qualified by completion of PRC CPA Uniform Examination and have registered as a member of CICPA on 29 July 2008, exemptions from three modules (A, B and C) of the Institute's QP. In July 2006, CICPA also announced its plan to sponsor its practising members taking the Institute's QP for the next decade. It shows the continuous and significant support of the People's Republic of China's Ministry of Finance and the CICPA to the Institute and its QP.
   
To be eligible for taking the QP, the applicant:
   
(i)
 should be a recognised degree holder;
 
(ii)
 should have passed the PRC CPA Uniform Examination with Certificate of Completion or CICPA members not qualified by completion of PRC CPA Uniform Examination and have registered as a member of CICPA on 29 July 2008; and
 
(iii)
 should have met the Institute's prescribed English competency requirement for Mainland QP applicants.
 
English competency requirement for Mainland QP applicants:
 
Mainland applicants are considered as having met the English competency requirement for QP admission if they have achieved one of the following recommended English standards:
 
 
Test of English as a Foreign Language (TOEFL): a score of 550 or above (paper-based test), or a score of 213 or above (computer-based test), or a score of 79 or above (internet-based test); or
 
A minimum overall band of 6.5 in the International Language Testing System (IELTS); or
 
The Chinese Mainland's College English Test (CET): Band 6 or a total mark of 450 or above in the new CET-6; or
 
Grade C or above in either the Overseas General Certificate of Education, the International General Certificate of Secondary Education (IGCSE), or the Cambridge Test of Proficiency in English Language (Cambridge Test) for English taken as the first language and Grade B or above for English taken as the second language; or
 
註冊會計師全國統一考試英語測試; or
 
Band 5 in Public English Test System (PETS); or
 
Other equivalent qualifications acceptable for this purpose; and
 
 
Note:
(1) Applicants who could not meet the English competency requirement will be conditionally admitted to the QP and allowed to take the Module D (Taxation). However, they must have achieved the prescribed English standard before being allowed to enroll in the Final Examination of the QP.
   
(2) The Chinese Institute of Certified Public Accountants ("CICPA") members who qualified as a certified public accountant of the Institute by taking Module D (Taxation) and Final Examination of the QP under the Mutual Examination Paper Exemptions Agreement for Mainland and Hong Kong Accountants are required to sit the PC-Law paper for PC issuance purposes.