Junior Accounting Qualification Exam (China)初级会计

Overview

初级会计资格考试 (the Junior Accounting Qualification Exam) is the entry level of China's national accounting professional qualification exams. The Ministry of Finance and the Ministry of Human Resources and Social Security set the exam, and the Ministry's leading group office issued the 2026 schedule notice (会考〔2025〕2号). The same notice also covers the intermediate and senior levels, which have their own subjects and dates and are not described here. In 2026 all three levels are computer-based.

Who can apply

Every candidate must follow the Accounting Law and national accounting rules, have good professional ethics with no serious breach of financial discipline, and have an interest in accounting work and the relevant knowledge and skills.

For the junior level you also need a high-school education or above. High school, secondary vocational school, vocational high school and technical school all count; a technical school qualification must be one recognised by the human resources and social security authorities.

Candidates register where they work if employed, where their school is if they are students, and otherwise where they hold household registration or live. Residents of Hong Kong, Macau and Taiwan and foreign nationals register at the most convenient location under the same rules. Everyone sits the exam in the place where they registered.

Exam pattern

Both subjects are taken back to back in one session. The time for the two subjects cannot be pooled.

The 2026 exam is held in six batches, with sessions starting at 8:30 and 14:30.

Marking and results

A candidate must pass all subjects within one exam year to receive the junior qualification certificate. The notice does not give the pass mark. Under the 2026 schedule, the Ministry planned to release and publish scores on 26 June 2026 through the national accounting personnel service platform. Candidates who dispute a score can apply for a review on that platform within 30 days of publication.

Important dates

For 2026:

Candidates were asked to complete their information collection by 12:00 on 26 January 2026. Exam times and batches may be changed by later notice.

How to apply

Registration is online through the national accounting personnel unified service platform (全国会计人员统一服务管理平台). Candidates can upload their ID and education documents before registration opens for the eligibility check, and do not need to upload them again once registration begins. Provincial exam bodies check eligibility and publish the local admit-card printing dates.

FAQs