日前,中注协发布《注册会计师考试制度改革工作方案(征求意见稿)》(以下简称征求意见稿),提出了注册会计师考试制度改革的总体目标和指导思想,并对考试层级、考试科目及成绩有效期、实务经历要求、新旧考试制度衔接等方面提出了具体的改革建议,体现了“提升考试理念、充实考试内容、完善考试方式”的改革内涵。根据方案,新者试制度 Recently, China AICPA released the “CPA Examination System Reform Work Plan (Draft for Comment)” (hereinafter referred to as the draft), proposed the CPA examination system reform overall goal and guiding ideology, and exam level, examination subjects and The validity period of the results, practical experience requirements, the convergence of the old and the new examination system, put forward specific reform proposals, embodying the reform connotation of “promoting the examination idea, enriching the examination content and perfecting the examination method”. Under the program, the new trial system