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Is CPA different in every country?
Internationally, accountants generally refer to certified public accountants, and certified public accountants refer to professionals engaged in social auditing, intermediary auditing and independent auditing, as well as accountants' associations in other countries, such as Canadian CGA, American AICPA, Australian Institute of Accountants, British chartered certified accountants Association ACCA, etc., instead of domestic accountants with intermediate titles.
CPA is each country's own diploma, China's CPA, China admitted.
Every country has its own cpa, which generally cannot be used internationally. Except for a few English-speaking countries, the degree of international certification is relatively high.
Certified public accountant, professional examination subjects are accounting, auditing, financial cost management, economic law, tax law and strategy, and risk management. The comprehensive stage is: comprehensive test of professional ability.
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In 20 12 years, the average pass rate of all subjects in the professional stage of China CPA examination was 26.58%, and the pass rate in the comprehensive stage was 4 1.45%.
Certified public accountants in China are divided into professional stage and comprehensive stage. Accounting, auditing, economic law, tax law and other subjects are carried out in the professional stage, and the comprehensive stage can only be carried out after the end of the professional stage, which can increase the knowledge of accounting standards for enterprises. In 20 12, China's CPA examination was changed from paper-and-pencil examination to computer examination for the first time.
According to reports, in 20 12, there were 540,000 applicants for the professional stage examination of China CPA, with a cumulative registration of135,000 times, with an average withdrawal rate of 43%; The number of applicants for the comprehensive examination is10.3 million, with an average admission rate of 90%. There are more than 700 test sites and more than 6,400 examination rooms in China.
As of 2018 65438+February 3 1, there are 33768 partners and shareholders in China. There are 7,862 accounting firms in China.
Baidu Encyclopedia-Certified Public Accountants
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