Those who have earned the professional title of accountant or senior professional titles in a relevant field of study may be exempted from examination in certain subjects.
Article 9 Whoever has passed the unified national examination for certified public accountants and has engaged in auditing business for more than two years may apply to the institute of certified public accountants of the province, autonomous region or municipality directly under the Central Government for registration.
Except the situations specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall permit the applicant to register.
Article 10 If the applicant is involved in any of the following circumstances, the institute of certified public accountants that has received the application shall not permit the applicant to register:
(1) if the applicant does not have the full capacity for civil conduct;