Accounting is an important management discipline. Through the collection, classification, synthesis, analysis and interpretation of financial activities and cost data, it forms an information system to assist decision-making, thus effectively managing the economy. It is an applied discipline and an integral part of social science.

A certified public accountant refers to a person who has passed the CPA qualification examination, obtained the CPA certificate and practiced in an accounting firm.

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Certified public accountants in China are divided into professional stage and comprehensive stage. Accounting, auditing, economic law, tax law and other subjects are carried out in the professional stage, and the comprehensive stage can only be carried out after the end of the professional stage, which can increase the knowledge of accounting standards for enterprises. In 20 12, China's CPA examination was changed from paper-and-pencil examination to computer examination for the first time.

As of 2018 65438+February 3 1, there are 33768 partners and shareholders in China. There are 7,862 accounting firms (excluding branches) in China, including 3,878 partnership accounting firms and 3,984 limited liability accounting firms, providing professional services such as auditing for more than 3,000 listed companies, more than 654.38+00,000 new third board enterprises and more than 4 million enterprises and institutions.

Internationally, accountants generally refer to certified public accountants, and certified public accountants refer to professionals engaged in social auditing, intermediary auditing and independent auditing. In other countries, the Institute of Certified Public Accountants, such as Canada's CGA? , AICPA in the United States, the Australian Institute of Accountants in Australia, and ACCA in chartered certified accountants in the United Kingdom, instead of the accountant with intermediate title in China.

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