How do I become a Certified Public Accountant (CPA) in Japan?

To become a Certified Public Accountant (CPA) in Japan, which is the highest-grade accounting license available, you must successfully pass the demanding CPA examination and acquire a minimum of two years of practical accounting or auditing experience.

Understanding the Japanese CPA Qualification

In Japan, the equivalent professional designation to a Certified Accountant (CA) or Chartered Accountant found in many other countries is the Certified Public Accountant (CPA) (公認会計士, Kōnin Kaikeishi). This qualification is essential for individuals aspiring to work in auditing, taxation, or financial advisory roles requiring a high level of accounting expertise within Japan. The Japanese Institute of Certified Public Accountants (JICPA) is the professional body overseeing CPAs in the country.

Steps to Become a Japanese CPA

The path to becoming a CPA in Japan involves two primary requirements: passing the comprehensive CPA examination and gaining relevant work experience.

1. Pass the CPA Examination

The Japanese CPA examination is known for its rigor and is administered by the Certified Public Accountant and Auditing Oversight Board (CPAAOB). It is typically conducted in two main parts:

• Short-Answer Test (Tanki Shiken): This is a preliminary, multiple-choice examination covering fundamental accounting, auditing, and business-related legal principles. Successful completion of this part is a prerequisite for advancing to the main examination.
• Main Examination (Ronbun Shiken): This is a more extensive, essay-based examination that tests deeper knowledge and analytical skills across several subjects, including:
  • Financial Accounting (財務会計論)
  • Management Accounting (管理会計論)
  • Auditing (監査論)
  • Corporate Law (企業法)
  • Economics or Statistics (経済学または統計学)
  • Business Law, Civil Law, or Administrative Law (民法、行政法または会社法) (Choice of one)
  • Tax Law (租税法) (Optional, but highly recommended)

Candidates typically require extensive preparation, often spanning several years, to successfully navigate these challenging exams.

2. Accumulate Practical Experience

In addition to passing the CPA examination, a crucial requirement is to complete a specified period of practical experience. You must have a minimum of two years of practical accounting or auditing experience.

• Flexibility in Timing: This valuable experience can be acquired either before or after successfully passing the CPA examination, providing flexibility for aspiring professionals.
• Relevant Fields: The experience must be gained in roles that involve accounting, auditing, or financial analysis, often within accounting firms, auditing firms, or corporate finance departments.
• Supervision: The experience is usually required to be under the supervision of a practicing CPA.

Summary of Requirements for Japanese CPA

Key Considerations for Aspiring CPAs in Japan

• Language Proficiency: A high level of Japanese language proficiency (reading, writing, and speaking) is absolutely essential, as all examinations are conducted in Japanese and professional communication largely occurs in Japanese.
• Study Programs: Many candidates enroll in specialized cram schools (予備校, yobiko) or online courses that prepare them specifically for the rigorous CPA examination.
• International Candidates: While the process is the same for Japanese and international candidates, navigating the language barrier and understanding local business practices are additional challenges for non-native speakers.
• Registration: After fulfilling both the examination and experience requirements, individuals must register with the JICPA to officially become a Certified Public Accountant.