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Anonymous users2024-02-12Answer] :d The Chinese Institute of Certified Public Accountants (CICPA) is a statutory organization established in accordance with the relevant provisions of the CPA Law and the Regulations on the Registration of Social Organizations, and is a statutory organization that carries out industry management and services under the leadership of the Party Group and the Council of the Ministry of Finance. Accordingly, the options Xiang suspects a, b, and c are excluded, and the correct answer to this question is the option orange d.
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Anonymous users2024-02-11Answer] :d Expert interpretation] Chi Xian Association of Chinese Certified Public Accountants is a statutory organization established in accordance with the relevant provisions of the Law on Registered Accountants and the Regulations on the Registration of Social Organizations, and carries out industry management and services under the leadership of the Party Group and the Council of the Ministry of Finance. Accordingly, options a, b, and c are excluded, and the correct answer to this question is option d.
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Anonymous users2024-02-10The Chinese Institute of Certified Public Accountants is a statutory organization that carries out industry management and services under the leadership of the Party Group and the Council of the Ministry of Finance, and was established in accordance with the relevant provisions of the CPA Law and the Regulations on the Registration of Social Organizations. Founded in November 1988.
The highest authority of the China Injection Association is the National Member Congress, which elects the Council. The Council elects the President, Vice President, and Standing Council to be elected by roller skating, and the Council has a number of special committees and professional committees. The Standing Council shall exercise the functions and powers of the Council when the Council is not in session.
The Association has a secretariat, which is its permanent executive body. Wax removal.
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Anonymous users2024-02-09There are institutions in China that specialize in supervising the supervision of accounting firms and accounting firms. The financial departments and the people's financial departments of provinces, autonomous regions and municipalities directly under the Central Government shall supervise and guide certified public accountants, accounting firms and certified public accountant associations in accordance with the law.
**Supervision mainly refers to the supervision and inspection of the accounting behavior of all units and relevant personnel in the unit by the financial department on behalf of the state, as well as the implementation of administrative penalties for the illegal acts found. **Supervision is the re-supervision of internal supervision and social supervision, which is characterized by mandatory and gratuitous.
The internal supervision of the unit refers to a series of systems and methods of mutual restraint and mutual supervision adopted within the unit in order to protect the safety and integrity of its assets, ensure that its business activities comply with national laws, regulations and internal systems, and improve the level and efficiency of operation and management. The essence of internal supervision is internal control, which is an important part of internal management.
Social supervision mainly refers to a supervision system in which certified public accountants and their accounting firms audit and verify the economic activities of the entrusting units in accordance with the law. Social supervision is the re-supervision of internal supervision, which is characterized by the independence and compensatory nature of supervision.
China's "Certified Public Accountants Law" has established a "three-in-one" accounting supervision system. That is, the accounting supervision, supervision and social supervision within the unit. The so-called integration refers to the interconnection and coordination between various levels of supervision to form an organic whole.
In other words, even if you have a British ACCA certificate, it is a piece of waste paper to the United States, and you must have the CPA qualification of this country if you work as a certified public accountant in which country. >>>More
The CPA exam is a 100-point system for each subject, and 60 points are counted as passing. >>>More
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
The CPA exam is taken once a year. Certified Public Accountant Exam. >>>More
Qian "Jing is quite optimistic, at first it may be a staff, and then you can apply to the provincial association to join the association, so that after a certain procedure, the average annual salary of a certified public accountant reaches 300,000 yuan, and you don't know anything else (such as English) then it is about 50,000 yuan! >>>More