CPA(英文介绍)PPT演示幻灯片

CPA（Certifiedpublicaccountant）,09注会（3）班韩晓璐05黄馨瑶09张梦瑶44,1,Encyclopediacard,Certifiedpublicaccountant-isacertifiedpublicaccountantcertificateobtainedaccordingtolawandacceptentrustengagedinauditingaccountingconsultingandaccountingservicesofthepracticingpersonnelaccountingfirmisestablishedaccordingtolawandundertakestheorgnaizationofbusinessofcertifiedpublicaccountantsregisteredaccountantsexecutivebusinessshalljoinapublicaccountingfirm,2,CertifiedPublicaccountantshereinafterreferredtoasCPA(CertifiedPublicAccountant)isoneoftheaccountingindustryprofessionalqualificationexamination.Foundedin1988,theChinaassociationofcertifiedaccountantsisundertheleadershipoftheTreasuryanationalassociation,andalsotheonlyoneinChinaaccountingprofessionalgroups.Since1991,ourcountryofaregisteredaccountantunifiednationalexaminationsystem.Since1993,heldonceayear,hasheld18times,ChineseCPAsystemestablishmentanddevelopment,3,ThelawofthePeoplesRepublicofcertifiedpublicaccountantslawinonOctober31,1993,theeighthNationalPeoplesCongressstandingcommitteemeetingthroughthefourthtime,onOctober31,1993,thePeoplesRepublicofZhuXiLingstby13,1994onJanuary1.Bytheendof2010,thetotalnearly154000candidatesallthroughthesubjectstest,andourcountryneedtoregisteraccountantabout350000people.Withcollegedegreeoraboveschoolgraduates,accountingorrelatedfieldwiththetitleoftechnologyofintermediateabove,cantheunifiednationalexaminationforcertifiedpublicaccountants.,4,Abouttheexam,ExaminationsystemThestateshallunifiednationalexaminationsystemcertifiedpublicaccountants.Theunifiednationalexaminationcertifiedpublicaccountants,formulatedbythefinancialdepartmentofthestatecouncilformulatedbytheChineseinstituteofcertifiedpublicaccountantsimplementation.TestqualificationsHascollegedegreeaboveschoolgraduates,accountingorrelatedfieldorhasthetitleoftechnologyofintermediateabovetheChinesecitizens,canapplyfortheunifiednationalexaminationforcertifiedpublicaccountants;Accountingorrelatedfieldwithseniorprofessionaltitlepersonnel,maybeexemptedfromexaminationincertainsubjects.,5,TimesigningupDomesticexamineeprofessionalstagetestregistrationtimefor3months,generalinApril,comprehensivestagetestregistrationtimeforgeneralinApril;Foreignstudents(thatis,Europeexaminationdistricts)professionalstagetimesigningupfor3-generalinAugust.Thespecifictimeinthefinancetestcommitteewillreleasetheannualofthecertifiedpublicaccountanttheunifiednationalexaminationregistrationgeneralrulesinregulation,placeshallbedeterminedaccordingtothetestcommitteewillbeinthespecificdate,andannouncedtothepublic.,6,TheexaminersunitTheTreasurywasregisteredaccountantexamcommission,theorganizationleadershipfortheunifiednationalexaminationcertifiedpublicaccountants.TheTreasurywilltestcommitteesetupaCPAexaminationcommitteeoffice,organizetheimplementationoftheunifiednationalexaminationcertifiedpublicaccountants.TheTreasuryexaminChinaforaninstituteofcertifiedpublicaccountants.Allprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentfinancialisfoundedlocalCPAtestcommission,theorganizationleadershipintheunifiednationalexaminationcertifiedpublicaccountants.LocaltestcommitteewillsetupalocalCPAexaminationcommitteeoffice,organizetheimplementationofcertifiedpublicaccountantsintheunifiednationalexaminationwork.Localexamdoinallprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentaninstituteofcertifiedpublicaccountants.,7,ConditionsigningupMeetthefollowingconditionsofChinesecitizens,cansignupforcertifiedpublicaccountantsunifiednationalexamination:(a)havefullcivilcapacity;(b)withcollegedegreeoraboveschoolgraduation,accountingorrelatedfieldwithintermediateabovetechnicaltitles.Hasoneoffollowingstatepersonnel,certifiedpublicaccountantsmaynotbesigningupfortheunifiednationalexamination:(c)becauseberevokedCPAcertificate,thepunishmentdecisionsincethedateofapplicationforregistrationtothedateofthedissatisfactionwiththe5years;(d)thepreviousyear,theunifiednationalexaminationforcertifiedpublicaccountantsforviolatingtheexaminationbythetimestopprocessingunder.,8,ExamcourseProfessionalstageexamcourseforaccountant,theaudit,thefinancialcostmanagement,economiclaw,thetaxlaw,thecompanystrategyandriskmanagement(thenew).Comprehensivestageexaminationiscomprehensivetest,reviewprofessionalcapability.(thenew),9,Workingdirection,Candidatesgetgeneralcertificatebook,havetwokindsofworkingtogo:oneisintothepublicaccountingfirm,havetwoyearsworkingexperienceinauditaftercertifiedpublicaccountantscandeclareto;twoitisnotintothefirm,willbeabletojoinaninstituteofcertifiedpublicaccountants,asamemberofpractice,thepracticeofthememberstoattendtocontinueaftertheeducation,cancausethequalificationpermanencereserve.Otherwise,after5yearsofcertificatewillbecancelled.Thepracticingcertificatecanbearegisteredpublicaccountingfieldindustry,generalaccountingofficeto,canthedetection.Thecertificateofpracticeonlycanentertheenterpriseunitafterengagedinfinancialmanagerormanager,butnotforvisaaudit.Inshort,afterpracticecansigntheauditreport,thepracticeisnot.Thepracticecertificatenotsocomprehensivepracticecertificaterights.,10,RegisteredqualificationForcertifiedpublicaccountantstheunifiednationalexamination,andengagedinauditingbusinessformorethantwoyears,cantotheprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentcertifiedpublicaccountantstoapplyforregistration.InthecaseoftheregistrationA,donothavecompletelycivilcapacity;B,bycriminalpunishment,sincethedateofcompletionofpenalexecutiontothedateoftheapplicationforregistrationwiththefiveyears;C,forinfinance,accounting,auditing,enterprisemanagementorothereconomicmanagementinguiltyofseriousmistakesbyadministrativepunishment,removedabovesanctions,punishment,sanctionssincethedateofthedecisiontothedateoftheapplicationforregistrationwiththetwoyears;D,berevokedCPAcertificateofpunishment,sincethedateofthedecisiononpunishmenttothedateoftheapplicationforregistrationwiththefiveyears;Five,thefinancialdepartmentofthestatecouncilprovisionsofotherapprovetheregistrationofthesituation,11,Registrationmaterials,One,registerforpracticemembers(i.e.signatureregisteredaccountant):Forcertifiedpublicaccountantsqualificationexaminations,andengagedinChinainauditingbusinessfor2yearsormore,canpassintheaccountingfirmtofirmthelocationoftheprovincialcertifiedpublicaccountantstosubmitthefollowingmaterials,applyforregistrationaspracticemembers(i.e.signatureregisteredaccountant):(1)certifiedpublicaccountantregisteredapplicationform;(2)certifiedpublicaccountantsgeneralunifiednationalexaminationcertificatephotocopy;(3)twoproducedbycertifiedpublicaccountantsengagedinauditingbusinesstheapplicantfortheregistrationof2yearsprovetable;,12,(4)andplaceaccountingfirmemploymentcontractsignedbetweenthephotocopy;(5)valididentitycertificateoridentitycopy(foreignersshallsubmitaphotocopyofpassportandvisa,HongKong,MacaospecialadministrativeregionandTaiwanresidentsshallsubmitinHongKong,MacaospecialadministrativeregionandTaiwanidcopyandChinaexitandentryadministrationissuedbytheadministrativedepartmentsofcopyofthematerialsubstitutionpass);(6)effectivepersonnelfileofyourcertificateofprooforretirement(foreignersandHongKong,MacaospecialadministrativeregionandTaiwanshallbesubmittedbytheChineseresidentslaboradministrationissuedbytheadministrativedepartmentsofcopyoftheemploymentpermitalternative