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Anonymous users2024-02-06There are no complicated requirements for this.
Basically, a certified public accountant must be a practicing certified public accountant, and then must join an accounting firm to undertake business in the name of the firm, not in the name of an individual. These two are key.
The following is some professional requirements and ethics, before undertaking to understand the content background of the relevant business, and to measure whether they meet the qualification level of undertaking business, to strict professional ethics requirements and so on.
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Anonymous users2024-02-05According to the requirements of the capital verification business standards, the certified public accountant shall:
Before accepting the entrustment, the certified public accountant shall communicate with the client and the management authority of the unit being inspected, inspect the residence and main business premises of the unit being inspected on the spot, understand the basic situation of the unit being inspected, obtain relevant materials, and fill in the basic information form of the unit being inspected.
For the non-initial capital verification or change of capital verification in the establishment of capital verification, the certified public accountant shall consult the previous capital verification report, recent accounting statements, audit report and other information related to the capital verification of the audited entity to understand the actual receipt of the previous registered capital of the verified entity. When necessary, the certified public accountant shall consult the capital verification working paper of the previous certified public accountant.
A certified public accountant shall, based on the basic information of the entity being verified, the type of capital verification, the purpose of the entrustment, the scope of the verification, etc., consider their own ability and independence, preliminarily assess the risk of capital verification, and determine whether to accept the entrustment.
If the CPA accepts the entrustment, the certified public accountant shall reach an agreement with the client on the purpose of the entrustment, the scope of the verification, the responsibilities of both parties, the time requirements, the capital verification fee, the purpose and use of the capital verification report, the validity period of the business agreement, the change of the agreed matters and the liability for breach of contract, etc., and the accounting firm and the client shall sign the capital verification business agreement.
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Anonymous users2024-02-04Certified public accountants cannot undertake business in their own name, but must be entrusted by the accountant's after-secretary office and sign an audit business agreement with the client.
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Anonymous users2024-02-03First, we must abide by the principles of independence, objectivity, and impartiality. Second, the principle of responsibility, that is, the certified public accountant is responsible for the authenticity and legitimacy of the capital verification report. Third, the principle of establishing accounting accounts, that is, the unit to be audited must have accounting accounts related to capital verification, otherwise, it is impossible to review and verify the assets.
Fourth, the principle of refusal to issue a capital verification report, that is, in the case that the audited unit cannot provide true, legal and complete capital verification information, or the audited unit does not provide cooperation for the project that should be verified, or even obstructs the audit, or the audited unit insists on requiring the certified public accountant to make false or improper proof, the certified public accountant clearly informs the audited unit to correct it, and the audited unit insists on not changing, and the certified public accountant refuses to issue an audit report. Fifth, the principle of staffing assistants and hiring specialists. Certified public accountants can be assigned business assistants according to the needs of capital verification, and guide, supervise and inspect their work, and be responsible for their work results.
When conducting a special inspection of the special project, relevant experts can be hired to assist in the work and be responsible for the results of their work.
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Anonymous users2024-02-02Hello. The business performed by CPAs is divided into two categories: assurance business and related services.
Assurance business refers to the business in which the certified public accountant puts forward conclusions on the information of the subject of assurance to enhance the trust of the intended users other than the responsible party in the information of the object of verification, including audit audit, review and other assurance business.
Related services, including taxation**, compilation of financial information, implementation of agreed procedures for financial information, etc.
According to the Chinese Certified Public Accountants Auditing Standard No. 1602 - Capital Verification, capital verification belongs to the audit business in the assurance business performed by the certified public accountants.
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Anonymous users2024-02-01Hello classmates, I'm glad to answer for you!
In terms of auditing business, a certified public accountant is a person who has obtained a certified public accountant certificate and practices in an accounting firm, and the full English name is certified public accountant, abbreviated as CPA, which refers to a professional who has obtained a certified public accountant certificate in accordance with the law and is engaged in social auditing, intermediary auditing, and independent auditing. In some other countries such as International Accountant, or AIA for short, such as the United Kingdom, Australia, Canada. Internationally, accountants generally refer to certified public accountants, not accountants with intermediate professional titles in China.
The CPA exam subjects are "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", and "Strategy and Risk Management". By the end of 2010, a total of 10,000 people had obtained general practice certificates.
Gordon wishes you a happy life!
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Anonymous users2024-01-31It should be an assurance engagement.
Statutory Practice of Certified Public Accountant:
1. Review the accounting statements of the enterprise and issue the audit report;
2. Verify the capital of the enterprise and issue a capital verification report;
3. Handle the audit business in the merger, division and liquidation of enterprises, and issue relevant reports;
4. Undertake accounting consulting and accounting services.
5. Other auditing services provided for by laws and administrative regulations.
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Anonymous users2024-01-30Hello, capital verification, issuing a capital verification report, is an audit business.
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Anonymous users2024-01-29The lake and autumn moon are harmonious, and the surface of the lake has no wind mirrors and is not polished.
Certified public accountant college degree or above can apply for the examination directly, the landlord's problem is that there is no graduation, until you are about to graduate in the second half of your senior year in April can register, the exam is generally the second week of September of the year 5 starts. In 2009, new candidates implemented the "6+1" examination, which is to add a new "corporate strategy and risk management" on the basis of the original "accounting", "auditing", "financial cost management", "economic law" and "tax law", and the examination is divided into two stages, the first stage is to pass 6 exams within five years, and pass all 6 exams to participate in the second stage of the exam, and the second stage requires passing 1 "comprehensive test" within three years, and then you can get the certificate of passing the whole subject. However, for candidates who have previously participated in the CPA examination and have passed a single subject, they are still implemented in accordance with the old examination method for one year, and they can get a certificate of passing the whole subject after passing, and the landlord is the 6+1 model. The original rule was that 2 years of experience in a firm could be registered as a certified public accountant, but it is unknown whether this will change in the future. >>>More
Generally, a specific announcement will be made at the end of March or early April. The CPA is a nationwide application, so the registration brochure and conditions will generally not change. >>>More
If you haven't learned the basics of accounting, you can't read the books of the note, you look at the accounting basics of the accounting qualification examination, some of the accounting in the university are still the old standards, and it is useless to learn them. >>>More
I'm a senior now, and I've completed CPA in two years. In my experience, it should not be too late to start the exam in the third year, you don't need to get up early every day, as long as you think you have a strong understanding and can quickly comprehend the content of the textbook, then 7 hours a day of study, 4 to 5 months of preparation is more than enough. For the first time, I suggest you take three subjects, accounting, auditing and tax law, mainly because these three subjects have some connections, and reviewing them together can promote each other to a certain extent and reduce some of the burden; In addition, these three subjects are more difficult (I personally think), in the environment of the university, it is better to pass the difficult ones first (so as not to pass the easy ones first, and there will be no time for work in the future, and the difficult subjects will not be able to pass), as for your mathematics, the CPA test does not pay much attention to this aspect of the examination, so don't worry.
Accounting, ACCA class (Chinese and foreign), CGA class (Chinese and foreign), accounting (certified public accountant), financial management and other majors are all available. This is a liberal arts and sciences major, but the number of liberal arts students is larger. >>>More