CPA(英文介绍)PPT参考幻灯片.ppt

CPA（Certified public accountant）09注会（3）班 韩晓璐05 黄馨瑶09 张梦瑶441Encyclopedia card Certified public accountant-is a certified public accountant certificate obtained according to law and accept entrust engaged in auditing accounting consulting and accounting services of the practicing personnel accounting firm is established according to law and undertakes the orgnaization of business of certified public accountants registered accountants executive business shall join a public accounting firm2 Certified Public accountants hereinafter referred to as CPA(Certified Public Accountant)is one of the accounting industry professional qualification examination.Founded in 1988,the China association of certified accountants is under the leadership of the Treasury a national association,and also the only one in China accounting professional groups.Since 1991,our country of a registered accountant unified national examination system.Since 1993,held once a year,has held 18 times,Chinese CPA system establishment and development 3The law of the Peoples Republic of certified public accountants law in on October 31,1993,the eighth National Peoples Congress standing committee meeting through the fourth time,on October 31,1993,the Peoples Republic of ZhuXiLing st by 13,1994 on January 1.By the end of 2010,the total nearly 154000 candidates all through the subjects test,and our country need to register accountant about 350000 people.With college degree or above school graduates,accounting or related field with the title of technology of intermediate above,can the unified national examination for certified public accountants.4About the exam Examination system The state shall unified national examination system certified public accountants.The unified national examination certified public accountants,formulated by the financial department of the state council formulated by the Chinese institute of certified public accountants implementation.Test qualifications Has college degree above school graduates,accounting or related field or has the title of technology of intermediate above the Chinese citizens,can apply for the unified national examination for certified public accountants;Accounting or related field with senior professional title personnel,may be exempted from examination in certain subjects.5Time signing up Domestic examinee professional stage test registration time for 3 months,general in April,comprehensive stage test registration time for general in April;Foreign students(that is,Europe examination districts)professional stage time signing up for 3-general in August.The specific time in the finance test committee will release the annual of the certified public accountant the unified national examination registration general rules in regulation,place shall be determined according to the test committee will be in the specific date,and announced to the public.6The examiners unit The Treasury was registered accountant exam commission,the organization leadership for the unified national examination certified public accountants.The Treasury will test committee set up a CPA examination committee office,organize the implementation of the unified national examination certified public accountants.The Treasury exam in China for an institute of certified public accountants.All provinces,autonomous regions,municipalities directly under the central government financial is founded local CPA test commission,the organization leadership in the unified national examination certified public accountants.Local test committee will set up a local CPA examination committee office,organize the implementation of certified public accountants in the unified national examination work.Local exam do in all provinces,autonomous regions,municipalities directly under the central government an institute of certified public accountants.7Condition signing up Meet the following conditions of Chinese citizens,can sign up for certified public accountants unified national examination:(a)have full civil capacity;(b)with college degree or above school graduation,accounting or related field with intermediate above technical titles.Has one of following state personnel,certified public accountants may not be signing up for the unified national examination:(c)because be revoked CPA certificate,the punishment decision since the date of application for registration to the date of the dissatisfaction with the 5 years;(d)the previous year,the unified national examination for certified public accountants for violating the examination by the time stop processing under.8Exam course Professional stage exam course for accountant,the audit,the financial cost management,economic law,the tax law,the company strategy and risk management(the new).Comprehensive stage examination is comprehensive test,review professional capability.(the new)9Working direction Candidates get general certificate book,have two kinds of working to go:one is into the public accounting firm,have two years working experience in audit after certified public accountants can declare to;two it is not into the firm,will be able to join an institute of certified public accountants,as a member of practice,the practice of the members to attend to continue after the education,can cause the qualification permanence reserve.Otherwise,after 5 years of certificate will be cancelled.The practicing certificate can be a registered public accounting field industry,general accounting office to,can the detection.The certificate of practice only can enter the enterprise unit after engaged in financial manager or manager,but not for visa audit.In short,after practice can sign the audit report,the practice is not.The practice certificate not so comprehensive practice certificate rights.10Registered qualification For certified public accountants the unified national examination,and engaged in auditing business for more than two years,can to the provinces,autonomous regions,municipalities directly under the central government certified public accountants to apply for registration.In the case of the registration A,do not have completely civil capacity;B,by criminal punishment,since the date of completion of penal execution to the date of the application for registration with the five years;C,for in finance,accounting,auditing,enterprise management or other economic management in guilty of serious mistakes by administrative punishment,removed above sanctions,punishment,sanctions since the date of the decision to the date of the application for registration with the two years;D,be revoked CPA certificate of punishment,since the date of the decision on punishment to the date of the application for registration with the five years;Five,the financial department of the state council provisions of other approve the registration of the situation11Registration materials One,register for practice members(i.e.signature registered accountant):For certified public accountants qualification examinations,and engaged in China in auditing business for 2 years or more,can pass in the accounting firm to firm the location of the provincial certified public accountants to submit the following materials,apply for registration as practice members(i.e.signature registered accountant):(1)certified public accountant registered application form;(2)certified public accountants general unified national examination certificate photocopy;(3)two produced by certified public accountants engaged in auditing business the applicant for the registration of 2 years prove table;12(4)and place accounting firm employment contract signed between the photocopy;(5)valid identity certificate or identity copy(foreigners shall submit a photocopy of passport and visa,Hong Kong,Macao special administrative region and Taiwan residents shall submit in Hong Kong,Macao special administrative region and Taiwan id copy and China exit and entry administration issued by the administrative departments of copy of the material substitution pass);(6)effective personnel file of your certificate of proof or retirement(foreigners and Hong Kong,Macao special administrative region and Taiwan shall be submitted by the Chinese residents labor administration issued by the administrative departments of copy of the employment permit alternative materials).13Second,registering as a practicing members:Made for certified public accountants qualification examinations,but not yet engaged in China in auditing business for 2 years or more,can be obtained by general certificate to the provincial certified public accountants to submit the following materials,the application for registering as a practice member:(1)certified public accountant registered application form;(2)certified public accountants general unified national examination certificate photocopy;(3)valid identity certificate or identity copy(foreigners shall submit a photocopy of passport and visa,Hong Kong,Macao special administrative region and Taiwan residents shall submit in Hong Kong,Macao special administrative region and Taiwan id copy and China exit and entry administration issued by the administrative departments of copy of the material substitution pass).14Thank you very much!15