Page 54 - wcac-ebook

首
席
支
持
中國注冊會計師協會（以下簡稱“中注協”）是在財政部
領導下開展行業管理和服務的法定組織，承擔著《注冊會
計師法》賦予的組織實施注冊會計師資格考試、擬訂執業
準則等法定職能和協會章程規定的行業管理和服務職能。
成立於 1988 年 11 月。
中注協的主要職責是：( 一 ) 審批和管理本會會員，指導地
Principal Support
方注冊會計師協會辦理注冊會計師注冊；( 二 ) 擬訂注冊會
計師執業準則、規則，監督、檢查實施情况；( 三 ) 組織對
注冊會計師的任職資格、注冊會計師和會計師事務所的執
業情况進行年度檢查；( 四 ) 制定行業自律管理規範，對會
員違反相關法律法規和行業管理規範的行為予以懲戒；(五)
組織實施注冊會計師全國統一考試；( 六 ) 組織、推動會員
培訓和行業人才建設工作；( 七 ) 組織業務交流，開展理論
研究，提供技術支持；( 八 ) 開展注册會計師行業宣傳；( 九 )
協調行業內、外部關係，支持會員依法執業，維護會員合
法權益；( 十 ) 代表中國注冊會計師行業開展國際交往活動；
( 十一 ) 指導地方注冊會計師協會工作；( 十二 ) 承擔法律、
行政法規規定和國家機關委托或授權的其他有關工作。
截至 2017 年 12 月 31 日，中注協有團體會員（會計師事
務所）8605 家，其中，有 40 家證券期貨資格會計師事務
所，獲准從事 H 股企業審計業務的內地大型會計師事務所
11 家。個人會員達 23.7 萬人，其中，注冊會計師 105570
人，非執業會員 131633 人。全行業從業人員超過 30 萬
人。注冊會計師行業服務於包括 3000 餘家上市公司在內
的 420 萬家以上企業、行政事業單位。
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中注協分別於 1996 年 10 月和 1997 年 5 月加入亞太會計
師聯合會（CAPA）和國際會計師聯合會（IFAC），並與
50 多個境外會計師職業組織建立了友好合作和交往關係。
The Chinese Institute of Certified Public Accountants
(hereinafter referred to as CICPA) is an organization under the
guidance of the Ministry of Finance. It undertakes the statutory
functions of organizing CPA examinations and developing
practice standards by virtue of the powers vested in The Law of
the People’s Republic of China for Certified Public Accountants
and the professional management and service functions
stipulated by The Charter of the Chinese Institute of Certified
Public Accountants. It was founded in November 1988.
The main responsibilities of the CICPA include: (1) To examine
and approve applications for CICPA membership, and provide
guidance to the local institutes of CPAs on membership
registration; (2) To develop professional standards and rules for
CPAs, monitor and review their implementation; (3) To conduct
annual quality assurance program for individual CPAs and
accounting firms; (4) To formulate professional regulatory rules
and take disciplinary actions against those with non-compliant
activities; (5) To organize National Unified CPA Examinations;
(6) To organize and deliver training programs for members;
(7) To organize professional exchanges, conduct theoretical
research and provide technical support; (8) To give publicity
to the accountancy profession; (9) To promote relationships
within and beyond the accountancy profession, support
CPAs to adhere to the laws in conducting their practices and
safeguard the legitimate rights and interests of members; (10)
To represent the Chinese accountancy profession in carrying
out international co-operations and exchanges; (11) To give
guidance to the work of local institutes of CPAs; (12) To conduct
other relevant work stipulated by laws and regulations, and
entrusted or authorized by government agencies.
As of December 31, 2017, CICPA has 8,605 group members
(accounting firms). Among them, 40 are qualified to conduct
securities and futures-related business and 11 firms are
authorized to conduct H-share audit. CICPA has over 237,000
individual members, including 105,570 practicing members
and 131,633 non-practicing members. The workforce in this
profession exceeds 300,000 people. They serve over 4.2
million enterprises and institutions, including over 3,000 listed
companies.
CICPA has joined CAPA in October 1996 and IFAC in May
1997. CICPA has established friendly relations with over 50
overseas accounting organizations.