Certified public accountant is the abbreviation of certified public accountant, which refers to the practitioners who have obtained the certificate of certified public accountant according to law and are entrusted to engage in auditing, accounting consulting and accounting services. The main task of certified public accountants is to examine the accounting statements of enterprises and issue audit reports; Verify the capital of the enterprise and issue a capital verification report; Handle the audit business in matters of enterprise merger, division and liquidation, and issue relevant reports; Other auditing businesses as prescribed by laws and administrative regulations. In particular, when auditing listed companies, certified public accountants should not only verify whether a company has followed laws, regulations and systems, but also judge whether its accounting statements have followed the principles of authenticity, fairness and consistency. The report issued by a certified public accountant in carrying out audit business according to law has the effect of proof.

The Association of Chartered Certified Accountants (ACCA), founded in 1904, is the largest international accounting organization in the world. ACCA's international status is very important. When the United Nations determines its global curriculum, it is also based on ACCA's curriculum.

Since 1990, ACCA has actively participated in accountant training in China, and established 13 test center and 9 training centers in Beijing, Shanghai, Guangzhou, Tianjin, Wuhan, Dalian, Nanjing, Changsha, Shenzhen and Xi. At present, ACCA has more than 8,000 students and 800 members in Chinese mainland.

Students who have completed the 14 examination paper and accumulated 3 years of relevant work experience can apply to become members of ACCA and be awarded the title of "Chartered Certified Accountant", and can use ACCA as the title.

ACCA is recognized by most countries in the world, but due to local protectionism, that is to say, to protect domestic accountants, although they can work in enterprises, they can't do business in firms. For example, ACCA can be CFO of multinational companies in China, but it cannot sign audit reports. So far, only certified public accountants and certified public accountants have signed audit reports in China, which can be divided into two types: practicing and non-practicing. Practitioners can sign the audit report, while non-practitioners can work in the enterprise. However, if you want to enter a multinational company, you need to be good at English. Certified public accountants have five subjects: accounting, auditing, financial cost management, economic law and tax law, which are required to be passed within five years. Otherwise, it will not be passed by the sixth year, the first year's results will be invalid, the seventh year's results will be invalid, and so on. That is, the single subject is valid for 5 years. ACCA consists of 14 subjects, which are divided into three stages, namely, three subjects in the first stage, six subjects in the second stage and five subjects in the third stage. Validity of single subject 10 year. There is a mutual recognition agreement between China and Britain, so ACCA can pass CPA examination without taking all the courses in the first stage and 65,438+0 \ 3 courses in the second stage. In addition, if the development direction is enterprise, choose enterprise direction; If the development direction is a firm, choose the certification direction; The last three subjects in the third part must be registered at the same time in one exam, and it is not allowed to register separately. Only three subjects are valid; If only two subjects pass, then the failed subjects reach 40 points, then the scores of the two subjects can be kept once; If it is less than 40 points or only one subject, it will be useless. As for the salary, it depends on the individual. CPA has excellent people, and ACCA also has wasted snacks. Those who can pass ACCA may not pass CPA, because CPA has a unique answer, and individuals are not allowed to play. Wrong is wrong, right is right, ACCA allows individuals to play, and the answer is not unique. You can have your own ideas. As long as your idea is reasonable, ACCA attaches great importance to personal ability, while CPA does not pay attention to personal ability. However, due to the late start of this industry in China (9 1 year, hundreds of years abroad), foreign countries think that our examination is not authoritative enough. In order to dispel foreign ideas, the Ministry of Finance designed the CPA exam to be extremely abnormal and difficult. If you want to take the exam, you must be well prepared, and ACCA requires a good foreign language. The above comments are for reference only. Good luck.