Since 1990, ACCA has been actively participating in the training of accounting professionals in China. At present, there are 13 test sites in 12 cities across the country, and thousands of students take the ACCA exam every year. 1 1 cities are: Shanghai, Beijing, Tianjin, Wuhan, Dalian, Guangzhou, Shenzhen, Changsha, Nanjing, Fuzhou, Chengdu and Shenyang. ACCA has also cooperated with local universities in Shanghai, Tianjin, Wuhan, Dalian and Guangzhou to offer training courses, and sponsored and counseled students to take the ACCA course examination. There are more than 7,000 students and 500 members in China.
ACCA is a legal accountant in Britain, Europe and many major countries, and its members can become partners of certified public accountants and accounting firms. Professional accountants who are legally licensed to engage in auditing, taxation, bankruptcy execution and investment consulting. As internationally recognized professional accountants, our members are all over the government, institutions and leading positions in all walks of life, such as chief financial officer, general manager and directors.
To become a member of ACCA, students must pass the 14 professional examinations of ACCA and gain three years of relevant working experience in finance and accounting. These three years of relevant work experience can be accumulated before, during and after the exam, regardless of the region, industry, company/institution nature, etc.
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.
It is suggested that the examination subjects be set to "6+ 1" mode, in which:
There are 6 subjects in the first-level professional stage examination, that is, 1 subject is added on the basis of continuing the existing examination of 5 subjects. 6 subjects are accounting, auditing, financial cost management, economic law, tax law, corporate strategy and risk management (new subjects); And in related subjects, test candidates should have basic knowledge of organization, planning, management and operation environment of enterprises, governments and non-profit organizations, application and evaluation of information technology, professional ethics and so on. Compared with the current five-subject examination, the professional stage examination focuses on testing basic theory and basic application skills, with slightly reduced difficulty and slightly expanded content.
The newly-added subject "Corporate Strategy and Risk Management" mainly examines the relevant knowledge of organizations and enterprises required by the Competency Guide for Certified Public Accountants in China.
The second-level advanced stage examination consists of 1 subject, and the examination subject is comprehensive test. According to the requirements of China's Competency Guide for Certified Public Accountants, test whether candidates have the ability to reasonably and effectively use professional knowledge and legal knowledge in the professional environment of certified public accountants, and test the comprehensive ability of candidates to "maintain professional values, professional ethics and professional attitude", including intellectual skills, technical and applied skills, personal skills, interpersonal and communication skills, organizational skills, etc.
The results of single subject in professional stage are valid within 5 years, and the results of single subject in advanced stage are completed within 3 years; Candidates who have obtained the general qualification certificate will be valid for a long time if they apply to become members of the CICPA within 5 years and meet the requirements of continuing education. Otherwise, it will be valid for 5 years.
The full name of AIA International Association of Accountants is International Association of Accountants.
As an international accounting professional examination institution, it has a history of more than 80 years since its initial establishment. AIA professional qualification certificate has been officially recognized by the British government, which has become the highest standard accounting examination in the world and a hot professional qualification certificate in the accounting industry.
AIA is one of the statutory certification bodies for professional auditors stipulated in the Company Law promulgated by UK 1989. It is also one of the highest certifications that British accounting institutions can obtain, and it is the audit institution specially appointed by the European Union, the largest economy in the world. AIA is legally recognized and adopts IFAC's professional accounting ethics standards.
AIA has a history of 12 years in China. Based on the concept of "international accounting", we are committed to creating an international accounting system covering 85 countries around the world. At present, AIA has branches in many countries around the world, and has been legally recognized, with members all over the world. And hold important positions in large multinational enterprises, small and medium-sized enterprises, private practice and public institutions.
AIA international accountant course is divided into three stages, and it is known as "MBA course for accounting majors" because of its comprehensive advantages.
Canadian Association of Certified General Accountants (CGA). As an accounting professional group with a history of more than 90 years, the Canadian Institute of Certified Accountants enjoys high credibility not only in Canada, but also in many countries and regions in the world. Besides Canada, it has members and students in the Caribbean, Bermuda, China, Hongkong and Chinese mainland.
As the largest developing country in the world, with the development of economy, China's accounting work has been paid more and more attention by the government. 1993, in order to help and promote the development of accounting industry in China and Canada, and train the next generation of accountants, it is hoped that they can reach international standards and promote the development of global accounting. At the same time, in order to increase and improve the number and quality of members of the Association, CGA entered China with the support of Canadian National Development Agency. Now, under the organization and supervision of Jinfan Professional and Technical Training Center, its representative office in China, CGA's ten-year development in China has been widely recognized by China government, China accounting academic circles, China universities and various employers. CGA has embarked on a comprehensive development road from a single qualification certification to the integration of domestic qualification certification, curriculum development, international academic seminars and university degree education.
First, the number of members and students is increasing, and the achievements are extraordinary. By the end of 2004, China * * * had more than 400 CGA members and more than 2,000 registered students. According to statistics, among CGA members and students in China, 50% are employed by Fortune 500 (multinational) enterprises, 35% by accounting firms, 15% by state-owned enterprises and 5% by government and educational institutions. 10% is engaged in senior positions such as CEO and CFO, 50% is engaged in intermediate positions such as financial manager and financial supervisor, and 35% is engaged in professional technology (such as IT). In terms of salary, the average annual salary of CGA members and students in China is RMB 65,438+00-65,438+02,000. Among them, the annual salary exceeds 480,000 yuan, accounting for 5%, 240,000-480,000 yuan accounts for 654.38+00%, 654.38+02 million yuan accounts for 35%, 60,000-654.38+02 million yuan accounts for 37% and 20,000-60,000 yuan accounts for 654.38+00%.