苦瓜老太婆
我国的注册会计师行业建立于1980年，迄今只有短短的20几年，而美国的注册会计师行业发展已有120多年，美国注册会计师行业可谓是走在世界的前列，其各方面都具有代表性。为此，本文通过对中美注册会计师行业发展中注册会计师发展与经济环境关系、事务所组织形式和业务范围和注册会计师行业监管模式进行了比较，并论述了美国在注册会计师发展与经济环境关系、事务所组织形式和业务范围方面对我国的借鉴和结合中美注册会计师行业监管模式的情况对我国的行业监管提出三点建议。希望能对我国的注册会计师行业的健康发展有所帮助。Chinese CPA profession, established in 1980, has only just 20 years, and the U.S. CPA profession development for many years, the U.S. has 120 certified public accountants industry in the world is the forefront, its all aspects of representative. Therefore, based on the development of industry and certified public accountants registered accountants development and economic environment, the organization and the scope of business and CPA profession supervising mode, and discusses the development in the CPA firm with economic environment, organization form and scope of business in China, and combining the CPA professional supervision and the mode of our profession supervising the author puts forward three Suggestions. Hope to the healthy development of the CPA professional help.证券市场会计责任制度的建设状况，将决定证劵投资者权益得到合理维护的程度，我国现行注册会计师在证劵市场上的规范与美国存在一定的差距，因而需要与证券市场发展息息相关的注册会计师所应该承担的法律责任，特别是中国对证券投资者的法律责任缺乏明确的规范。本文分别简述中美两国注册会计师对证券投资者的法律责任制度的有关规定，并对两者的不同之处进行比较，通过研究美国对证券投资者的法律制度的有益经验，对我国证券制度的完善提出建议。 Responsibility accounting system of securities market construction condition, will decide card is investor reasonable degree of maintenance, current registered accountants in issuing certificates and standardize the market in the United States, and need of securities market development is closely related with the CPA should bear the legal responsibility for securities investors in China, especially the legal responsibility of norms. This paper briefly sino-american for securities investors CPA legal responsibility system, and the relevant provisions of the differences between us, through comparison study of securities investor legal system of our country, the useful experience of securities system are proposed.
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Two-Tier States 的历史在过去，很多州的会计委员会对注册会计师建立两级管理系统： 在通过了USCPA考试并且满足附加要求(比如说道德测试)后，这些考生会被授予USCPA证书来认可他们达到了“第一步”。在满足工作经验要求后，USCPA证书持有人将被发放完全执照。 对那些准备在会计师事务所工作的人来说，这是一个很自然的过程，拿到证书几年以后就能获得执照。但是，对于那些并不打算在事务所工作的人来说，这给他们一个继续持有USCPA证书的机会。 在过去，许多州充分承认这些证书持有人的注册会计师地位，他们可能在私人企业、政府任职，或者是学术界里经验丰富的会计。 Two-Tier States 的重要性因为不要求工作经验，USCPA证书对于那些只是为了拥有注册会计师头衔而去考试的人非常合适。换句话说，如果你愿意通过自身努力来增强教育背景，只要通过注册会计师考试，你就可以成为一名注册会计师，即使你不在会计领域工作。这对于那些在相关的行业比如说金融、法律或者甚至是信息技术工作的人来说，这确实是一个很有吸引力的选择。 不要求工作经验对于境外考生来说尤其具有吸引力，因为他们可能没有机会在美国的执业注册会计师的监管下工作，更别提是否合格了。 举个例子，如果不能找到一个美国的执业注册会计师来证实其工作经验，一个在中国工作的有着超过二十年工作经验的财务总监仍会达不到颁发执照的要求。两级管理州趋向于单极管理的原因然而，从上世纪90年代末到本世纪初，一些州的会计委员会得出结论说公众可能会被误导，会认为USCPA证书持有人和USCPA执照持有人在审计和验证方面一样合格，因为在公众看来两者之间并无实质区别(因为他们都被叫做注册会计师)。 因为上述原因，一些州的会计委员会发布了法规来禁止美国CPA证书持有人称自己为注册会计师;有些州放弃了两级管理体系以消除公众误解。 例如： 自2002年起华盛顿州和南达科他州停止发放CPA证书 自2006年起特拉华州转为单级管理 自2012年7月起伊利诺斯州开始进行单级管理。还有哪些州是两级管理?阿拉巴马州(只允许美国公民参加美国注册会计师考试) 康涅狄格州 夏威夷(只给美国公民发放USCPA证书) 堪萨斯州(只给州内居民发放USCPA证书) 蒙大纳州：境外考生的好选择，不要求具有SSN。如果你没有SSN，它非常适合你 内布拉斯加州(只给本州居民发放CPA证书) 俄克拉荷马州(将考生分为PA和CPA两个级别进行管理。PA不允许自称为CPA。) 蒙大纳州正是境外考生寻找的“两级管理”州，立信USCPA老师表示，蒙大拿州很适合中国考生报考，申请执照也非常方便。可以去NASBA官网阅读关于蒙大拿州的考试和执照发放的具体要求，如果你有任何特殊问题，请打电话或发邮件给州会计师委员会进行咨询。其他执照非执业执照 此外，中国考生们可以关注的是，关岛的“非执业执照”并不要求你具备SSN和工作经验。 禁止出具审计报告的执照 麻省给大学毕业生们发放“禁止出具审计报告的执照”。这种执照有使用限制，但是获得该执照不要求具备工作经验。 不要求由美国执业注册会计师监管的工作经验 印地安那州、蒙大纳州、田纳西州和华盛顿州允许由美国执业注册会计师来证实你的工作经验(而不是进行监管)。换句话说，如果你认识一个美国注册会计师，他愿意证实你在当地国家的工作经验，也行得通。 不要求证实工作经验的监管者是美国执业注册会计师 北达科他州和 维吉尼亚州的会计委员会认可由非注册会计师监管的工作经验，只要工作的性质满足州委员会法规的要求即可。
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Our country's chartered accountant the profession established in 1980, until now only then short in more than 20, but US's chartered accountant the profession development had more than 120 years, US chartered accountant the profession it may be said was walks in the world front row, its various aspects all had the representation.Therefore, this article through in the profession development chartered accountant developed and the economic environment relations, the office organization form and the business scope and chartered accountant to China and America chartered accountant the profession supervising and managing pattern has carried on the comparison, and elaborated US to develop and the economic environment relations, the office organization form and the business scope aspect in chartered accountant and unifies China and America chartered accountant to our country's model the profession supervising and managing pattern the situation to put forward three proposals to our country's profession supervising and managing.The hope can the profession healthy development have the help to our country's chartered accountant.Stock market accountant the responsibility system construction condition, decided the card 劵 investor rights and interests obtain the reasonable maintenance degree, our country present chartered accountant's have certain disparity in card 劵 market standard and US, the legal liability which thus needs who and the stock market development is closely linked chartered accountant should undertake, specially China lacks the explicit standard to the negotiable securities investor's legal liability.This article summarizes China and America chartered accountants separately to the negotiable securities investor's legal liability system related stipulation, and carries on the comparison to both similarity, through studies US to the negotiable securities investor's legal regime beneficial experience, puts forward the proposal to our country negotiable securities system consummation
小璐贝贝
The registration of the accounting profession in China, established in 1980, so far only a short period of 20 years, the United States Institute of Certified Public Accountants and the development of the industry over 120 years, the United States accounting profession can be registered at the forefront of the world, all aspects of its representative . In this paper, China and the United States through the Institute of Certified Public Accountants Institute of Certified Public Accountants in the development of the industry development and economic conditions, firms and organizational forms of business and registered the mode of regulation of the accounting profession were compared, and discussed the development of the United States Institute of Certified Public Accountants and the relationship between the economic environment , firm organizational form and business scope of the reference to China-US Institute of Certified Public Accountants and the combination of the mode of regulation of the industry on our country's three proposals put forward sector-specific regulations. China hoped that the registration of the healthy development of the accounting profession help. Responsibility accounting system for stock market conditions of the building will determine the rights and interests of securities investors to maintain a reasonable degree of certified public accountant in China's existing securities market norms and the existence of a certain gap between the United States, which is closely linked with the development of the securities market of the Institute of Certified Public Accountants should take legal responsibility, in particular, China's securities investors, the lack of a clear legal responsibility of the norms. This article briefly with China and the United States Institute of Certified Public Accountants of the legal liability to investors in securities of the relevant provisions of the system, and the difference between the two compared to the United States by studying the legal system of the securities investors of useful experience, of our securities system make recommendations to improve.
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