Is Australian CPA recognized in Ireland?

Mutual recognition agreement between Australia's three major accounting certification bodies and international accounting certification

As mentioned earlier, the Australian Institute of Certified Public Accountants

ASCPA, ICAA and NIA are the three major accounting certification bodies in Australia. The certification characteristics of the three institutions are consistent with those of several major international certification institutions, that is, the certification of students includes at least three stages. The first stage is the basic stage, which mainly examines students' mastery of basic accounting courses. Generally speaking, students who have completed a bachelor's degree or above in accounting-related major in Australia can be exempted from the basic stage examination; The second stage is the professional stage, and this part of the exam is required for all students; The third part is the work experience part, which requires students to complete at least 3 years of work experience under the supervision of accountants. ASCPA and ICAA have mutual recognition agreements with some major accounting certification bodies in the world. Generally, among certification bodies with mutual recognition agreements, most of the first and second-stage examinations can be exempted, and the work experience in the third stage can be evaluated. After the evaluation is passed, the accounting certificate of a certification body with mutual recognition agreement may be awarded. Therefore, it is most beneficial for students to choose to register ASCPA and ICAA at the same time.

1、ASCPA

The content of ASCPA exam mainly includes 14 course (after 20 10 years, the content of ASCPA exam has been reformed, and only the reformed content is introduced here). The examination contents are as follows:

A) Basic level (8 exams) Basic stage (8 exams)

Information technology and business processes

Economics and marketing economics and marketing.

Basis of commercial law

Corporate finance

Financial accounting and reporting Financial accounting and reporting

management accounting

Accounting concepts and principles accounting concepts and principles

Students who have completed undergraduate or above degree courses in accounting in Australia can be exempted from the above examination. )

B) Professional level (6 exams) Professional stage (6 exams)

Four complicated parts: four compulsory courses

Ethics and Governance Ethics and Industry Management

Strategic management accounting

Financial report financial statement

Global strategy and leadership Global strategy and leadership

Two elective parts: two elective courses.

Advanced tax advanced tax (this course is required for those who have not studied auditing)

Senior audit and assurance senior audit and assurance

Contemporary business problems: current corporate problems

Financial risk management financial risk management

In addition to the above examinations, students also need to complete three years' work experience under the supervision of certified public accountants, including nine fields: academic aspects (that is, university research guidance in accounting), auditing, financial accounting, financial planning, information technology (accounting-related information technology), debt restructuring, management accounting, tax law and financial risk management.

Institutions that have mutual recognition agreements with the American Institute of Certified Public Accountants include:

Canada

A)CGA: In addition to CPA, there are only two courses in Australia, namely, Overview of Canadian Taxation and Law and Overview of Canadian Taxation and Law; this

Reciprocal assessment of professional applications (PARE)

Mutual recognition evaluation of professional application. (Among them, students who have completed MBA courses or other master's courses related to taxation may be exempted from taking the 1 course; The second course is a formal mutual recognition examination, which is basically multiple-choice and easier to pass)

B) CMA: CMA is recognized in the world, and the regulations in Canada are different, so I won't introduce it in detail here.

B) Hong Kong: Hong Kong Institute of Accountants (HKICPA).

Hong Kong Institute of Accountants

HKICPA is the only accountant certification body in Hong Kong. According to the mutual recognition agreement with ASCPA, Australian CPA members (including CPA associate members) can only be registered as CPA in Hong Kong if they meet the following conditions:

A) Have an Australian degree or a degree jointly recognized by an Australian CPA and HKICPA;

B) pass the CPA exam in Australia;

C) Having completed 3 years of work experience (whether in Hong Kong or outside Hong Kong, but the work experience outside Hong Kong needs to be evaluated and approved by HKICPA);

D) Take the make-up examination of Hong Kong law and taxation.

C) India: Institute of Chartered Accountants of India.

Malaysia: Malaysian Institute of Accountants.

Singapore: Singapore Institute of Certified Public Accountants.

The Singapore Institute of Accountants is similar to the Hong Kong Institute of Accountants. The Singapore Institute of Certified Public Accountants also stipulates that Australian CPA members (including associate CPA members) can only obtain the qualification of certified public accountants in Singapore if they meet the following conditions:

A) pass the CPA exam in Australia;

B) Complete 3 years of work experience (whether in Singapore or outside Singapore, but work experience outside Singapore needs to be evaluated and approved by ICPAS;

C) ICPAS pre-school course, a two-month training course organized by ICPAS;

D) Formulate relevant laws in Singapore.

F) Sri Lanka

A) Sri Lanka Institute of Certified Management Accountants

B) Institute of Chartered Accountants of Sri Lanka

G) Europe

Chartered Institute of Public Finance and Accounting

Chartered Institute of Public Property and Accountants: This is a local association of certified accountants in Britain, second only to ICAEW, CIMA and ACCA. Because it mainly provides financial services for institutions, it has certain limitations. I won't focus on it here.

B) Institute of Chartered Management Accountants (CIMA)

Chartered Management Accountants' Union: Certified public accountants in Australia need to pass the evaluation of CIMA and complete the three-year work recognized by CIMA, and their work areas are limited to auditing, accounting and taxation.

C) Irish Institute of Certified Accountants

Irish Institute of Certified Accountants

H) USA

(AICPA) The American Institute of Certified Public Accountants requires Australian CPA members to meet the following conditions:

A) Being a full member of CPA in Australia (that is, having completed CPA examination in Australia and having 3 years working experience);

B) Have a 3-year bachelor's degree (major in accounting) in Australia;

C) Complete the audit and authentication course in the elective course of the Australian CPA examination;

D) passed IQEX (International Qualification) Water of American Institute of Certified Public Accountants.

Examination) examination, which is a mutually recognized examination, only includes simple selection of topics;

E) Apply for the practicing certificate of the state you want to practice after completing the IQEX exam.

2、ICAA

ICAA certification mainly consists of three parts:

A) Graduating from accounting-related degree courses or non-accounting-related degree courses and completing accounting-related certificate or diploma courses; & ltBr p = ""Five academic examinations:

Audit and consulting. Assurance audit and assurance

Financial accounting and financial management. Report financial accounting and statements

Management accounting and accounting. Analytical management accounting and analysis

Tax & Business Application (this course must be completed after the first four subjects) Ethics and Business Application

C) Three years' working experience under the guidance and supervision of certified public accountants. The mutual recognition agreement in which ICAA participates is called GAA (Global Accounting).

Alliance). The agreement stipulates mutual recognition among members. GAA promises that its members will support the practice of its accountants in member countries and recognize each other's accountant qualification certificates. For example, if a student has obtained the certification of ICAA, if he wants to work as an accountant in Britain and get the certification of ICAEW, he only needs to apply to ICAEW and pass the examination. As for the specific evaluation criteria, it is not clearly listed, but from the goal of GAA to provide convenience for accountants of all members, the mutual recognition evaluation should be similar to the mutual recognition agreement in which the Australian Institute of Certified Accountants participates, which is a very easy condition to meet. The members of the Global AIDS Action Organization are as follows:

Institute of Chartered Accountants of Scotland (ICAS) Institute of Chartered Accountants of Scotland.

Hong Kong Institute of Accountants (HKICPA) Hong Kong Institute of Accountants.

Institute of Chartered Accountants in England and Wales

Dutch and Welsh Institute of Special Accountants

Japan Institute of Certified Public Accountants (JICPA) Japan Institute of Certified Public Accountants.

German Institute of Economic Auditors (IDW) German Institute of Statutory Auditors

Institute of Chartered Accountants of Ireland (ICAI)

South African Institute of Chartered Accountants.

Institute of Chartered Accountants of Canada (CICA) Institute of Certified Accountants of Canada.

Institute of Chartered Accountants of New Zealand.

American Institute of Certified Public Accountants

American Institute of Certified Public Accountants

Verb (abbreviation of verb) summary: the reason why Australia studies accounting.

The above introduction makes us more intuitive to understand that the reason and significance of studying accounting in Australia is not simply immigration. I summarized the reasons for going to Australia to study accounting as follows:

1. Cultivate yourself into a senior management talent who can master the knowledge and skills of senior management accounting, rather than a basic financial person who can only keep accounts and audit accounts;

2、

Master the most advanced international accounting standards, so that you have more knowledge and skills related to the management of large international companies than domestic college students, and make full preparations for the gradually changing domestic financial management environment in the future;

3. Obtain the learning experience of accounting major in one of the four major accounting countries in the world;

4. Certified accountant by the International Association of Mainstream Accountants;

5. The difficulty of accountant examination in Australia is lower than that in Britain, and the recognition of accounting certificate is higher than that in Canada. At the same time, it is mutually recognized by Britain, the United States and Canada. Getting an Australian accountant certificate can make it easier for you to get an accountant certificate from Britain, the United States and Canada in the future.

6. If you can get the corresponding accounting experience in Australia, it will be very helpful for students to work in other fields with mutual recognition agreements in the future.