Students can write the thesis in their home countries under the condition that they devote at least half a year to the thesis in China. Thesis defense must be taken in the university, while the form can be diverse. The Thesis Defense Committee would include some experts with professional posts in the audit practice field. The Thesis Defense Committee may grant a second chance to those who fail the first defense. Second defense should be scheduled no later than one year after the first defense. Three credits will be granted to a successful defense.