CPA(英文介紹)課件

CPA

（Certifiedpublicaccountant）09注會(huì)（3）班韓曉璐05黃馨瑤09張夢(mèng)瑤44CPA

（CertifiedpublicaccountaEncyclopediacard

Certifiedpublicaccountant---isacertifiedpublicaccountantcertificateobtainedaccordingtolawandacceptentrustengagedinauditingaccountingconsultingandaccountingservicesofthepracticingpersonnelaccountingfirmisestablishedaccordingtolawandundertakestheorgnaizationofbusinessofcertifiedpublicaccountantsregisteredaccountantsexecutivebusinessshalljoinapublicaccountingfirmEncyclopediacardCertifi

CertifiedPublicaccountantshereinafterreferredtoasCPA(CertifiedPublicAccountant)isoneoftheaccountingindustryprofessionalqualificationexamination.Foundedin1988,theChinaassociationofcertifiedaccountantsisundertheleadershipoftheTreasuryanationalassociation,andalsotheonlyoneinChinaaccountingprofessionalgroups.Since1991,ourcountryofaregisteredaccountantunifiednationalexaminationsystem.Since1993,heldonceayear,hasheld18times,ChineseCPAsystem

establishmentanddevelopmentCertifiedPublicaccountThelawofthePeople'sRepublicofcertifiedpublicaccountantslawinonOctober31,1993,theeighthNationalPeople'sCongressstandingcommitteemeetingthroughthefourthtime,onOctober31,1993,thePeople'sRepublicofZhuXiLingstby13,1994onJanuary1.Bytheendof2010,thetotalnearly154000candidatesallthroughthesubject'stest,andourcountryneedtoregisteraccountantabout350000people.Withcollegedegreeoraboveschoolgraduates,accountingorrelatedfieldwiththetitleoftechnologyofintermediateabove,cantheunifiednationalexaminationforcertifiedpublicaccountants.ThelawofthePeople'sRepublAbouttheexamExaminationsystemThestateshallunifiednationalexaminationsystemcertifiedpublicaccountants.Theunifiednationalexaminationcertifiedpublicaccountants,formulatedbythefinancialdepartmentofthestatecouncilformulatedbytheChineseinstituteofcertifiedpublicaccountantsimplementation.TestqualificationsHascollegedegreeaboveschoolgraduates,accountingorrelatedfieldorhasthetitleoftechnologyofintermediateabovetheChinesecitizens,canapplyfortheunifiednationalexaminationforcertifiedpublicaccountants;Accountingorrelatedfieldwithseniorprofessionaltitlepersonnel,maybeexemptedfromexaminationincertainsubjects.AbouttheexamExaminationsysTimesigningupDomesticexamineeprofessionalstagetestregistrationtimefor3months,generalinApril,comprehensivestagetestregistrationtimeforgeneralinApril;Foreignstudents(thatis,Europeexaminationdistricts)professionalstagetimesigningupfor3-generalinAugust.Thespecifictimeinthefinancetestcommitteewillreleasetheannualofthecertifiedpublicaccountanttheunifiednationalexaminationregistrationgeneralrules"inregulation,placeshallbedeterminedaccordingtothetestcommitteewillbeinthespecificdate,andannouncedtothepublic.TimesigningupTheexaminersunitTheTreasurywasregisteredaccountantexamcommission,theorganizationleadershipfortheunifiednationalexaminationcertifiedpublicaccountants.TheTreasurywilltestcommitteesetupaCPAexaminationcommitteeoffice,organizetheimplementationoftheunifiednationalexaminationcertifiedpublicaccountants.TheTreasuryexaminChinaforaninstituteofcertifiedpublicaccountants.Allprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentfinancialisfoundedlocalCPAtestcommission,theorganizationleadershipintheunifiednationalexaminationcertifiedpublicaccountants.LocaltestcommitteewillsetupalocalCPAexaminationcommitteeoffice,organizetheimplementationofcertifiedpublicaccountantsintheunifiednationalexaminationwork.Localexamdoinallprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentaninstituteofcertifiedpublicaccountants.TheexaminersunitConditionsigningupMeetthefollowingconditionsofChinesecitizens,cansignupforcertifiedpublicaccountantsunifiednationalexamination:(a)havefullcivilcapacity;(b)withcollegedegreeoraboveschoolgraduation,accountingorrelatedfieldwithintermediateabovetechnicaltitles.Hasoneoffollowingstatepersonnel,certifiedpublicaccountantsmaynotbesigningupfortheunifiednationalexamination:(c)becauseberevokedCPAcertificate,thepunishmentdecisionsincethedateofapplicationforregistrationtothedateofthedissatisfactionwiththe5years;(d)thepreviousyear,theunifiednationalexaminationforcertifiedpublicaccountantsforviolatingtheexaminationbythetimestopprocessingunder.Conditionsigningup9可編輯9可編輯ExamcourseProfessionalstageexamcoursefor"accountant","theaudit","thefinancialcostmanagement","economiclaw","thetaxlaw,thecompanystrategyandriskmanagement"(thenew).Comprehensivestageexaminationiscomprehensivetest,reviewprofessionalcapability.(thenew)

ExamcourseWorkingdirection

Candidatesgetgeneralcertificatebook,havetwokindsofworkingtogo:oneisintothepublicaccountingfirm,havetwoyearsworkingexperienceinauditaftercertifiedpublicaccountantscandeclareto;twoitisnotintothefirm,willbeabletojoinaninstituteofcertifiedpublicaccountants,asamemberofpractice,thepracticeofthememberstoattendtocontinueaftertheeducation,cancausethequalificationpermanencereserve.Otherwise,after5yearsofcertificatewillbecancelled.Thepracticingcertificatecanbearegisteredpublicaccountingfieldindustry,generalaccountingofficeto,canthedetection.Thecertificateofpracticeonlycanentertheenterpriseunitafterengagedinfinancialmanagerormanager,butnotforvisaaudit.Inshort,afterpracticecansigntheauditreport,thepracticeisnot.Thepracticecertificatenotsocomprehensivepracticecertificaterights.WorkingdirectionCandidatesgRegisteredqualificationForcertifiedpublicaccountantstheunifiednationalexamination,andengagedinauditingbusinessformorethantwoyears,cantotheprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentcertifiedpublicaccountantstoapplyforregistration.InthecaseoftheregistrationA,donothavecompletelycivilcapacity;B,bycriminalpunishment,sincethedateofcompletionofpenalexecutiontothedateoftheapplicationforregistrationwiththefiveyears;C,forinfinance,accounting,auditing,enterprisemanagementorothereconomicmanagementinguiltyofseriousmistakesbyadministrativepunishment,removedabovesanctions,punishment,sanctionssincethedateofthedecisiontothedateoftheapplicationforregistrationwiththetwoyears;D,berevokedCPAcertificateofpunishment,sincethedateofthedecisiononpunishmenttothedateoftheapplicationforregistrationwiththefiveyears;Five,thefinancialdepartmentofthestatecouncilprovisionsofotherapprovetheregistrationofthesituationRegisteredqualificationRegistrationmaterialsOne,registerforpracticemembers(i.e.signatureregisteredaccountant):Forcertifiedpublicaccountantsqualificationexaminations,andengagedinChinainauditingbusinessfor2yearsormore,canpassintheaccountingfirmtofirmthelocationoftheprovincialcertifiedpublicaccountantstosubmitthefollowingmaterials,applyforregistrationaspracticemembers(i.e.signatureregisteredaccountant):(1)certifiedpublicaccountantregisteredapplicationform;(2)certifiedpublicaccountantsgeneralunifiednationalexaminationcertificatephotocopy;(3)twoproducedbycertifiedpublicaccountantsengagedinauditingbusinesstheapplicantfortheregistrationof2yearsprovetable;RegistrationmaterialsOne,re(4)andplaceaccountingfirmemploymentcontractsignedbetweenthephotocopy;(5)valididentitycertificateoridentitycopy(foreignersshallsubmitaphotocopyofpassportandvisa,HongKong,MacaospecialadministrativeregionandTaiwanresidentsshallsubmitinHongKong,MacaospecialadministrativeregionandTaiwanidcopyandChinaexitandentryadministrationissuedbytheadministrativedepartmentsofcopyofthematerialsubstitutionpass);(6)effectivepersonnelfileofyourcertificateofprooforretirement(foreignersandHongKong,MacaospecialadministrativeregionandTaiwanshallbesubmittedbytheChineseresidentslaboradministrationissuedbytheadministrativedepartmentsofcopyoftheemploymentpermitalternativematerials).(4)andplaceaccountingfirmSecond,registeringasapracticingmembers:Madeforcertifiedpublicaccountantsqualificationexaminations,butnotyetengagedinChinainauditingbusinessfor2yearsormore,canbeobtainedbygeneralcertificatetotheprovincialcertifiedpublicaccountantstosubmitthefollowingmaterials,theapplicationforregisteringasapracticemember:(1)certifiedpublicaccountantregisteredapplicationform;(2)certifiedpublicaccountantsgeneralunifiednationalexaminationcertificatephotocopy;(3)valididentitycertificateoridentitycopy(foreignersshallsubmitaphotocopyofpassportandvisa,HongKong,MacaospecialadministrativeregionandTaiwanresidentsshallsubmitinHongKong,MacaospecialadministrativeregionandTaiwanidcopyandChinaexitandentryadministrationissuedbytheadministrativedepartmentsofcopyofthematerialsubstitutionpass).Second,registeringasapractThankyou

verymuch!Thankyou17可編輯17可編輯CPA

（Certifiedpublicaccountant）09注會(huì)（3）班韓曉璐05黃馨瑤09張夢(mèng)瑤44CPA

（CertifiedpublicaccountaEncyclopediacard

Certifiedpublicaccountant---isacertifiedpublicaccountantcertificateobtainedaccordingtolawandacceptentrustengagedinauditingaccountingconsultingandaccountingservicesofthepracticingpersonnelaccountingfirmisestablishedaccordingtolawandundertakestheorgnaizationofbusinessofcertifiedpublicaccountantsregisteredaccountantsexecutivebusinessshalljoinapublicaccountingfirmEncyclopediacardCertifi

CertifiedPublicaccountantshereinafterreferredtoasCPA(CertifiedPublicAccountant)isoneoftheaccountingindustryprofessionalqualificationexamination.Foundedin1988,theChinaassociationofcertifiedaccountantsisundertheleadershipoftheTreasuryanationalassociation,andalsotheonlyoneinChinaaccountingprofessionalgroups.Since1991,ourcountryofaregisteredaccountantunifiednationalexaminationsystem.Since1993,heldonceayear,hasheld18times,ChineseCPAsystem

establishmentanddevelopmentCertifiedPublicaccountThelawofthePeople'sRepublicofcertifiedpublicaccountantslawinonOctober31,1993,theeighthNationalPeople'sCongressstandingcommitteemeetingthroughthefourthtime,onOctober31,1993,thePeople'sRepublicofZhuXiLingstby13,1994onJanuary1.Bytheendof2010,thetotalnearly154000candidatesallthroughthesubject'stest,andourcountryneedtoregisteraccountantabout350000people.Withcollegedegreeoraboveschoolgraduates,accountingorrelatedfieldwiththetitleoftechnologyofintermediateabove,cantheunifiednationalexaminationforcertifiedpublicaccountants.ThelawofthePeople'sRepublAbouttheexamExaminationsystemThestateshallunifiednationalexaminationsystemcertifiedpublicaccountants.Theunifiednationalexaminationcertifiedpublicaccountants,formulatedbythefinancialdepartmentofthestatecouncilformulatedbytheChineseinstituteofcertifiedpublicaccountantsimplementation.TestqualificationsHascollegedegreeaboveschoolgraduates,accountingorrelatedfieldorhasthetitleoftechnologyofintermediateabovetheChinesecitizens,canapplyfortheunifiednationalexaminationforcertifiedpublicaccountants;Accountingorrelatedfieldwithseniorprofessionaltitlepersonnel,maybeexemptedfromexaminationincertainsubjects.AbouttheexamExaminationsysTimesigningupDomesticexamineeprofessionalstagetestregistrationtimefor3months,generalinApril,comprehensivestagetestregistrationtimeforgeneralinApril;Foreignstudents(thatis,Europeexaminationdistricts)professionalstagetimesigningupfor3-generalinAugust.Thespecifictimeinthefinancetestcommitteewillreleasetheannualofthecertifiedpublicaccountanttheunifiednationalexaminationregistrationgeneralrules"inregulation,placeshallbedeterminedaccordingtothetestcommitteewillbeinthespecificdate,andannouncedtothepublic.TimesigningupTheexaminersunitTheTreasurywasregisteredaccountantexamcommission,theorganizationleadershipfortheunifiednationalexaminationcertifiedpublicaccountants.TheTreasurywilltestcommitteesetupaCPAexaminationcommitteeoffice,organizetheimplementationoftheunifiednationalexaminationcertifiedpublicaccountants.TheTreasuryexaminChinaforaninstituteofcertifiedpublicaccountants.Allprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentfinancialisfoundedlocalCPAtestcommission,theorganizationleadershipintheunifiednationalexaminationcertifiedpublicaccountants.LocaltestcommitteewillsetupalocalCPAexaminationcommitteeoffice,organizetheimplementationofcertifiedpublicaccountantsintheunifiednationalexaminationwork.Localexamdoinallprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentaninstituteofcertifiedpublicaccountants.TheexaminersunitConditionsigningupMeetthefollowingconditionsofChinesecitizens,cansignupforcertifiedpublicaccountantsunifiednationalexamination:(a)havefullcivilcapacity;(b)withcollegedegreeoraboveschoolgraduation,accountingorrelatedfieldwithintermediateabovetechnicaltitles.Hasoneoffollowingstatepersonnel,certifiedpublicaccountantsmaynotbesigningupfortheunifiednationalexamination:(c)becauseberevokedCPAcertificate,thepunishmentdecisionsincethedateofapplicationforregistrationtothedateofthedissatisfactionwiththe5years;(d)thepreviousyear,theunifiednationalexaminationforcertifiedpublicaccountantsforviolatingtheexaminationbythetimestopprocessingunder.Conditionsigningup26可編輯9可編輯ExamcourseProfessionalstageexamcoursefor"accountant","theaudit","thefinancialcostmanagement","economiclaw","thetaxlaw,thecompanystrategyandriskmanagement"(thenew).Comprehensivestageexaminationiscomprehensivetest,reviewprofessionalcapability.(thenew)

ExamcourseWorkingdirection

Candidatesgetgeneralcertificatebook,havetwokindsofworkingtogo:oneisintothepublicaccountingfirm,havetwoyearsworkingexperienceinauditaftercertifiedpublicaccountantscandeclareto;twoitisnotintothefirm,willbeabletojoinaninstituteofcertifiedpublicaccountants,asamemberofpractice,thepracticeofthememberstoattendtocontinueaftertheeducation,cancausethequalificationpermanencereserve.Otherwise,after5yearsofcertificatewillbecancelled.Thepracticingcertificatecanbearegisteredpublicaccountingfieldindustry,generalaccountingofficeto,canthedetection.Thecertificateofpracticeonlycanentertheenterpriseunitafterengagedinfinancialmanagerormanager,butnotforvisaaudit.Inshort,afterpracticecansigntheauditreport,thepracticeisnot.Thepracticecertificatenotsocomprehensivepracticecertificaterights.WorkingdirectionCandidatesgRegisteredqualificationForcertifiedpublicaccountantstheunifiednationalexamination,andengagedinauditingbusinessformorethantwoyears,cantotheprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentcertifiedpublicaccountantstoapplyforregistration.InthecaseoftheregistrationA,donothavecompletelycivilcapacity;B,bycriminalpunishment,sincethedateofcompletionofpenalexecutiontothedateoftheapplicationforregistrationwiththefiveyears;C,forinfinance,accounting,auditing,enterprisemanagementorothereconomicmanagementinguiltyofseriousmistakesbyadministrativepunishment,removedabovesanctions,punishment,sanctionssincethedateofthedecisiontothedateoftheapplicationforregistrationwiththetwoyears;D,berevokedCPAcertificateofpunishment,sincethedateofthedecisiononpunishmenttothedateoftheapplicationforregistrationwiththefiveyears;Five,thefinancialdepartmentofthestatecouncilprovisionsofotherapprovetheregistrationofthesituationRegisteredqualificationRegistrationmaterialsOne,registerforpracticemembers(i.e.signatureregisteredaccountant):Forcertifiedpublicaccountantsqualificationexaminations,andengagedinChinainauditingbusinessfor2yearsormore,canpassintheaccountingfirmtofirmthelocationoftheprovincialcertifiedpublicaccountantstosubmitthefollowingmaterials,applyforregistrationaspracticemembers(i.e.signatureregisteredaccountant):(1)certifiedpublicaccountantregisteredapplicationform;(2)certifiedpublicaccountantsgeneralunifiednationalexaminatio