Having attained all the credits, passed the thesis defense, and met the requirements listed in the Regulations on Academic Degrees of the People’s Republic of China, candidates need to file an application for the degree. In accordance with the Pilot Scheme of Institutions of Higher Learning Conferring Academic Degrees to International Students (Academic Degree [1991] No.17) issued by the Academic Degree Committee of the State Council and other national regulations, candidates are to be conferred the master degree of science in auditing at the approval of the University’s Academic Degree Evaluation Committee and the Ministry of Education of PRC.