Okay, here’s a detailed article summarizing the announcement from the Japanese Institute of Certified Public Accountants (JICPA) on June 16, 2025, regarding the 2025 graduation examination (修了考査) and related practical training:
JICPA Releases Information on 2025 Graduation Examination (修了考査) and Provides Guidance for Candidates
On June 16, 2025, the Japanese Institute of Certified Public Accountants (JICPA) announced the release of the “Examination Guide for the 2025 Graduation Examination” (令和７年度修了考査受験案内) and a video message from the JICPA’s Managing Director in charge of practical training and the graduation examination, aimed at providing guidance and encouragement to examination candidates. This announcement signals the commencement of preparations for the crucial final examination for aspiring certified public accountants in Japan.
Key Highlights of the Announcement:
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Publication of the “Examination Guide”: The “Examination Guide” is a comprehensive document containing all the essential information candidates need to know about the 2025 Graduation Examination. It likely includes:
- Eligibility Requirements: Who is eligible to take the exam? This typically involves completing a certain period of practical training and meeting other criteria.
- Examination Dates and Location(s): When and where will the examination be held?
- Examination Subjects: What subjects will be covered in the examination? This is a crucial detail for candidates to focus their studies. Core subjects are likely related to audit, accounting, tax, and business law.
- Examination Format: The format of the exam (e.g., multiple-choice, essay, case studies, etc.). Understanding the format is critical for effective preparation.
- Application Procedures: How to apply for the examination, including deadlines and required documentation.
- Grading System: How the examination will be graded and the passing score required.
- Important Rules and Regulations: Rules to follow during the examination, prohibitions, and penalties for violating regulations.
- Contact Information: For inquiries and clarifications.
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Video Message from JICPA Managing Director: The release of a video message from a high-ranking JICPA official underscores the importance of the Graduation Examination. The message likely contains:
- Encouragement and Motivation: Words of encouragement to candidates who are preparing for the challenging examination.
- Guidance and Advice: Practical advice on how to prepare effectively for the examination, drawing upon the Managing Director’s experience and expertise.
- Emphasis on the Importance of Practical Training: Highlighting the link between practical training (実務補習) and the examination. The examination is designed to assess a candidate’s ability to apply theoretical knowledge to real-world situations.
- Expectations for Future CPAs: The JICPA likely uses this platform to communicate its expectations for newly qualified CPAs, emphasizing ethics, professionalism, and commitment to the public interest.
- Information about JICPA initiatives: Brief announcements regarding JICPA’s current activities for its members.
Why is the Graduation Examination Important?
The Graduation Examination (修了考査) is the final hurdle for individuals aspiring to become certified public accountants (CPAs) in Japan. Passing this examination is a mandatory requirement for registration as a CPA with the JICPA. This examination tests the candidate’s comprehension and application of the knowledge and skills acquired during their initial examination (公認会計士試験) and subsequent practical training. It ensures that new CPAs are competent and prepared to provide high-quality professional services to the public.
Context and Background:
The path to becoming a CPA in Japan involves:
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Passing the CPA Examination (公認会計士試験): This is a challenging initial exam that covers core accounting, auditing, corporate law, and tax subjects.
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Completing Practical Training (実務補習): After passing the initial exam, candidates must undergo a specified period of practical training. This training is designed to provide them with hands-on experience in auditing, accounting, and related areas.
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Passing the Graduation Examination (修了考査): The final exam, based on the knowledge and experience gained from the initial exam and the practical training.
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Registration with the JICPA: Upon successful completion of all the above steps, candidates can register with the JICPA and officially become certified public accountants.
Implications for Candidates:
Aspiring CPAs preparing for the 2025 Graduation Examination should:
- Carefully review the “Examination Guide”: This document contains all the critical information about the examination.
- Watch the video message from the JICPA Managing Director: Glean insights and motivation from the guidance provided.
- Focus on applying their knowledge: The examination tests the ability to apply theoretical knowledge to practical situations.
- Ensure they meet all eligibility requirements and deadlines.
- Start preparing early and create a study plan.
- Seek guidance from mentors and experienced CPAs.
In Conclusion:
The JICPA’s announcement regarding the 2025 Graduation Examination is an important milestone for aspiring CPAs in Japan. By releasing the Examination Guide and providing guidance through the Managing Director’s video message, the JICPA aims to ensure that candidates are well-informed and prepared for this critical examination, ultimately contributing to the high standards of the accounting profession in Japan. This announcement indicates JICPA’s commitment to ensuring that only qualified individuals who have proper knowledge and practical experience will be allowed to register as CPA, thereby strengthening the integrity of Japan’s financial system.
「令和７年度修了考査受験案内」及び「実務補習・修了考査担当常務理事からの受験者へのメッセージ動画」公開
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The following question was used to generate the response from Google Gemini:
At 2025-06-16 00:57, ‘「令和７年度修了考査受験案内」及び「実務補習・修了考査担当常務理事からの受験者へのメッセージ動画」公開’ was published according to 日本公認会計士協会. Please write a detailed article with related information in an easy-to-understand manner. Please answer in English.
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