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What do clcpa and cpa mean?
Hello, classmate, glad to answer your questions!
CPA: refers to the person who has obtained the certificate of Certified Public Accountant and practiced in an accounting firm. The English full name is certified public accountant, which is abbreviated as CPA, and refers to the professionals engaged in social audit/intermediary audit/independent audit. CPA is the only officially recognized CPA qualification in China, and the only professional qualification with the right to sign.
ACCA: known as "international certified accountant" in China, it is actually the abbreviation of the association of chartered certified accountants. It is one of the four chartered certified accountants associations in Britain and one of the most famous international accounting organizations today. ACCA qualification is considered as "the passport of international accounting field". Many countries have legislated to allow ACCA members to engage in auditing, investment consulting and bankruptcy enforcement. ACCA plays a very important role in accounting organizations such as FEE, CAPA and ICAC.
clcpa: China Institute of Certified Public Accountants (CICPA) is a social organization legal person established in accordance with the Law on Certified Public Accountants and the Regulations on the Registration of Social Organizations. It is a self-regulatory organization of the CPA industry in China, and was established in November 1988. In 1995, according to the requirements of the State Council to standardize the management of domestic accounting service market, China Institute of Certified Public Accountants and China Institute of Certified Public Auditors joined forces to form the new China Institute of Certified Public Accountants. The highest authority of China Institute of Certified Public Accountants is the National Congress, which elects the Council. The Council elects the President, Vice President and the Standing Council; The Standing Council shall exercise its functions and powers when the Council is not in session. The Council has a secretariat as its daily office, and the Secretary-General is responsible for the daily work of the secretariat. At the local level, there are also local institutions, such as Beijing Institute of Certified Public Accountants, and some institutions also have their own websites to provide training for CPAer, such as the training network of Beijing Institute of Certified Public Accountants. The popular point is that clcpa is an institution, and CPA is a professional certification certificate obtained by a natural person!
CPA: it is a professional certification, and its object is a natural person
CICPA: it is a synonym for an institution, and its object is a legal person
I hope my answer can help you solve the problem. If you are satisfied, please adopt it as the best answer.
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