The influence of decentralization on CPA
Publish: 2021-04-17 14:50:29
1. No matter how it is operated, wechat is now in bad reputation
2.
The difficulty of the ACCA examination for International Certified Public Accountants is based on the difficulty of the university degree examination in the UK. Specifically, it is divided into four degrees. The first part of the F1-F4 stage is equivalent to a class of bachelor's degree courses, the second part of the f4-f9 stage is equivalent to the difficulty of the senior bachelor's degree courses, and the third part of the P stage is equivalent to the final stage of the master's degree examination. Xiaobian sends a 2019acca data package, which can be shared with little partners, self pick up, stamp: ACCA data [novice guide] + internal handouts + analytic audio
each exam of international certified public accountant ACCA only tests the knowledge contained in this course, and F1-F4 focuses on laying the foundation for the theories and skills to be used in the practical courses in the latter two parts. The second part of the examination in addition to the content of this course, will also test some knowledge of the basic part, focusing on cultivating students' analytical ability. The third part of the p-stage examination requires students to comprehensively use the knowledge, skills and decision-making they have learned. Not only the contents of previous courses, but also the contents of neighboring subjects will be tested
in the subjects of ACCA for International Certified Public Accountants, the passing rate of global single subject is about 30-40%, and that of Chinese students is 50-60%
in fact, the concerns of the small partners who asked this question must be the following two points
on the one hand: in fact, one of the biggest obstacles of ACCA is English, the English test, and it costs a lot of money, which takes about 2-3 years. Some people may take 10 years to pass the test, of course, this is a very small number of people
on the other hand: but if you want to learn, you will be able to pass the exam. Starting from zero basis, learning from easy to difficult, the introction is not so difficult. Choose a good teacher to study with. So Gordon ACCA reminds you that the exam difficulty of ACCA for International Certified Public Accountants is not big. We need to be persistent! Can we only wait for autumn and spring to enter the top four? How to prepare ahead of time and win the four offers? Four information, stamp: Four accounting firms Xueba summary version 2019 update of pen Jing Mianjing
employment prospects of International Certified Public Accountants
with the implementation of the new accounting standards in China approaching, the wind direction of the accounting instry is also changing, holding international accounting qualification, the new accounting standards of international accountants are more and more welcomed by enterprises. Experts believe that in terms of accounting standards with international standards is also the general trend
It is understood that many Chinese enterprises are actively implementing the globalization strategy of "going out" to strengthen national enterprises and brands. Therefore, it is particularly urgent to recruit international talents, especially in the operation of international capital markets and the financial operation and management of overseas markets. It is this kind of demand that makes many Chinese and foreign famous enterprises extend olive branch to recruiters one after another. This undoubtedly conveys a signal that in the future, more and more Chinese local enterprises will need a large number of accounting management talents who are familiar with international accounting standards, master international capital market practices, master modern enterprise strategic planning and international operation in the process of expanding themselves and implementing the "globalization" strategyACCA global private broadcasting courses, college students' employers' through train program, face-to-face classes on weekends, sprint classes in winter and summer vacation and other courses
3.
Certified public accountants are practitioners who have obtained the certificate of certified public accountants according to law and are entrusted to engage in auditing, accounting consulting and accounting services. As long as there are a certain number of full-time employees, including at least five certified public accountants; A registered capital of not less than 300000 yuan; Moreover, it meets the business scope and other conditions stipulated by the financial department of the State Council. We can form a limited liability accounting firm to take responsibility for its debts with all its assets and carry out independent audit
International Accountant refers to the accountant who has passed the certification of international accounting certification body and understands the international accounting standards and operation mode. Having the identity of international accountant, that is to say, the accountant who has obtained the legal qualification right and can practice internationally. However, domestic CPA is only a qualification recognized in China, and its scope of practice is only in China. Not recognized internationally. The gold content and employment scope of the certificate are obviously not as good as those of international certification
ACCA is called "International Certified Public Accountants" in China, which is actually the abbreviation of the association of Chartered Certified Accountants. It is one of the four Chartered Certified Public Accountants associations in the UK and one of the most famous international accounting organizations. ACCA qualification is considered as "the pass of international financial accounting". Many countries legislate to allow ACCA members to engage in auditing, investment consulting and bankruptcy enforcement. ACCA plays a very important role in accounting organizations such as the European Association of accounting experts (fee), the Asia Pacific Federation of Accountants (CAPA) and the Caribbean Institute of Chartered Accountants (ICAC). Xiaobian will send another 2018 examination information package, which you can share with your friends, pick it up and stamp: ACCA information [novice guide] + internal handout + analysis audioACCA global private broadcasting course, college students' employers' through train plan, face-to-face classes on weekends, sprint classes in winter and summer vacation, and other courses
4. Unknown_Error
5. [Abstract] with the needs of China's reform and opening up and economic development, China's CPA instry has developed rapidly, and small and medium-sized accounting firms have sprung up because of their flexibility and huge development potential. However, in the new environment, these small and medium-sized accounting firms are facing many problems, such as low overall fees, large differences in regional fees, low personnel quality, and being crowded out by large-scale accounting firms. The current situation is not optimistic, which leads to the low audit quality of accounting firms, affects the public's confidence in the audit instry, and increases the risk of the instry. Therefore, small and medium-sized firms should make clear the market positioning, provide professional services, strengthen internal management, improve the quality of practice, promote the form of partnership, take the road of joint development, and seek stable and sustainable survival and development space
[Key words] small and medium sized accounting firms; New auditing standards; Internal control
with the needs of society and the opening of policies, small and medium-sized firms have sprung up. As of April 2006, there are 5639 accounting firms in China, most of which are small and medium-sized firms. They have increasingly become an important part of economic development, market prosperity and employment expansion. Therefore, it is of practical significance to pay attention to the development of small and medium-sized firms to maintain the sustainable and stable development of the instry. While small and medium-sized firms are developing, they are also facing a series of outstanding problems, such as narrow market scope, serious malicious competition, immature accounting service market and imperfect internal quality control. How to stand and maintain steady development in the fierce market competition is an urgent problem for small and medium-sized firms< In February 2006, the Ministry of Finance issued the new auditing standards for Chinese certified public accountants. The promulgation and full implementation of the new standards have a very important impact on the development of small and medium-sized firms in China< The pricing of audit services can not only reflect the supply and demand of audit services in the audit market, but also affect the auditor's independence and audit quality. The further improvement of audit standards will lead to the increase of the cost of accounting firms. In order to ensure a certain level of profitability, accounting firms will start from their own situation and increase audit fees accordingly. However, e to various factors, the audit fees of small and medium-sized firms still seem to be in the same place and have not changed much
(1) analysis on the current situation of audit fees of small and medium sized firms. The audit fee standard is unreasonable and the overall fee is low. Most western developed countries adopt the hourly charging system, that is, the audit hours as the charging standard. As the size of the client company, business complexity and audit risk are closely related to the auditor's working hours, the audit working hour system is a reasonable audit charging standard. At present, the audit fee standard of most accounting firms in China is jointly formulated by the local financial department and the price supervision department, many of which are local standards, so the audit fee standard can not be unified. Other firms consider the size of the assets of the audit unit, and decide the level of fees through bargaining with customers. It is reported that in small and medium-sized institutions, 10000 yuan for a single audit fee can be regarded as a high income. The vast majority of the audit fees are concentrated at the level of several thousand yuan, and not a few of them charge 1000-2000 yuan for a single audit. Such a level of audit fees can not match the workload and risks of the audit projects currently undertaken. The low level of audit fees is difficult to support accountants to collect sufficient and appropriate audit evidence, which leads to the audit quality can not be guaranteed. In the long run, it will form the reputation of "low audit quality of small and medium-sized firms"
in addition, there is a contradiction between the charging standards specified by the government and the requirements for the quality of practice. With the improvement of the instry system and policy, the audit cost will be on the rise. According to the charging standard stipulated by the former price department, small and medium-sized firms will be difficult to make profits or even suffer losses. This situation is common in small and medium-sized firms, which will not only lead to serious distortion of information, but also make it difficult for audit price to adjust audit market< br />2 There is serious malicious competition in audit fees. First of all, after the decoupling system, most of the firms lost the support of the original affiliated units. The firms had to compete for business, win customers and seek development by recing fees in the reality of insufficient market demand. Price competition has always been an effective means for enterprises to strive for market share. As a market subject, accounting firms inevitably choose this way. At the same time, the government departments adopt the bidding method of "low price wins" to employ the firms, which also forces the firms participating in the bidding to lower their prices. In addition, market segmentation and instry monopoly will lead to price competition between CPA instry and other economic assurance institutions, which violates the principle of fair competition in market economy. At the same time of charging at a low price, there is a widespread phenomenon of commission and rebate in the audit market. In China, the rebate of audit is as high as 30% - 60%. The audit firms are facing the dilemma of being underpriced even if they give the rebate, so it is difficult to recover the audit cost
especially for small and medium-sized audit companies, audit risk often gives way to the survival factor of sustainable operation of audit firms, and the survival of small audit firms is particularly difficult< br />3 There are great differences in audit fees among different regions. In China, the audit fee standard for Certified Public Accountants is jointly formulated by the national financial departments at all levels, together with the price control departments and other departments. Due to the different economic development conditions of different regions, the audit fee standard also has great differences. In addition, the audit fee standard formulated by local governments has not been effectively implemented, As a result, China's audit fee system is in a chaotic situation
in economically developed areas, the charging standard is many times higher than that in economically underdeveloped areas. According to the data, the minimum fee for auditing the annual financial statements of small enterprises with assets of 3 million yuan is 7500 yuan (or 1) according to the charging standard in Beijing. However, Jilin Province has only 2800 yuan, almost one third of the developed areas. The difference is so large that it far exceeds the limit of regional economic difference. In addition, under the premise that certified public accountants can practice across provinces and regions, different charging standards in different provinces and regions are easy to cause confusion in practical operation, and then affect the audit quality, which is not concive to the further horizontal development of small and medium-sized firms
low audit fees, malicious competition in practice fees and wide regional differences in audit fees have a negative impact on the audit quality and independence of small and medium-sized firms in China, which will seriously hinder the development of small and medium-sized firms and increase instry risks< (2) the impact of the new standards on audit fees
the implementation of the new standards has a certain impact on audit fees, as follows: 1. The auditing procere of the new auditing standards has changed. The new audit standard system has fully penetrated the concept of risk audit. Accounting firms must abandon the traditional audit concept and establish the concept of risk oriented audit. To grasp the risk of material misstatement from a higher level, certified public accountants must implement risk assessment proceres to understand the auditee and its environment, determine the overall response measures for the assessed risk of material misstatement, and further design and implement appropriate audit proceres, including control test and substantive test. In terms of audit proceres, the new standards have also undergone significant changes. For example, certified public accountants should strengthen their understanding of audit units and their environment; It requires certified public accountants to implement risk assessment proceres at all stages of audit; Certified public accountants should link the identified and assessed risks with the audit proceres implemented; Certified public accountants should form audit records according to the key proceres of major transactions to ensure the quality of practice. 2 The impact of the implementation of the new audit standards on the audit cost. The main reasons are as follows: first, the implementation of the new auditing standards will increase the direct cost of audit work. The implementation of the new standards by auditors not only improves the quality of accounting information, but also brings certain costs to relevant parties. For example, the new standards require auditors to implement risk assessment proceres, in addition to assessing the inherent risks and control risks of customer enterprises, but also to analyze and evaluate the external instry environment and internal strategic management. In the face of the huge and complicated accounting information brought by higher requirements, if the certified public accountants want to eliminate the false and retain the true, and determine whether the financial information of customers truly reflects their operating conditions and financial results, they need to collect audit evidence, sort out the evidence, analyze and evaluate, and establish an appropriate risk model to quantify the risk, It needs to spend a lot of time and energy, which will inevitably increase the direct cost of the audit project
secondly, the implementation of the new auditing standards will increase the management cost. The risk oriented audit mode in the new standards requires practitioners to pay attention to the updating of knowledge and identify the changes in the instry at any time. On the basis of the CPA's solid professional foundation and professional judgment ability, they should also master modern management knowledge and instry knowledge (including market, R & D, proction, etc.) to ensure higher risk identification ability and analysis ability, This puts forward higher requirements for the follow-up ecation and on-the-job training of employees, which will lead to the increase of management cost including decision-making, planning and control, and correspondingly increase the audit cost
(3) the actual situation and reasons of audit fees after the implementation of the new standards. After the implementation of the new standards, the audit fees have not been increased for the following reasons: 1. In practice, the new auditing standards have not been strictly implemented. From the nearly one and a half years since the implementation of the new professional standards for certified public accountants, a considerable number of certified public accountants have not mastered the audit theories and methods of risk assessment and risk response advocated by the new professional standards
first of all, most accounting firms (especially small and medium-sized firms with imperfect internal governance mechanism) have not implemented the risk-based audit proceres advocated by the new practice standards in practice. Secondly, some certified public accountants still stay in formalism. Although they carry out the risk oriented audit proceres on the surface, for example, they apply several risk oriented audit working papers, or they only meet the requirements in terms of workload, but they do not grasp the evidence at a higher level in essence. These practices are only signs to deal with the inspectors, There is no real implementation of risk oriented audit proceres. In addition, for most accountants of small and medium-sized firms, although they sincerely hope to implement the new practice standards, they do not know how to standardize the implementation of risk-oriented audit proceres under the new standards because they have not fully understood and mastered the new standards. As a result, there is still a big gap between the work results and the requirements of risk-oriented audit
the reasons why the auditing standards can not be deeply rooted in the hearts of the people are as follows: first, it is difficult to implement the new auditing standards. CPAs need a step-by-step learning, understanding and learning process
[Key words] small and medium sized accounting firms; New auditing standards; Internal control
with the needs of society and the opening of policies, small and medium-sized firms have sprung up. As of April 2006, there are 5639 accounting firms in China, most of which are small and medium-sized firms. They have increasingly become an important part of economic development, market prosperity and employment expansion. Therefore, it is of practical significance to pay attention to the development of small and medium-sized firms to maintain the sustainable and stable development of the instry. While small and medium-sized firms are developing, they are also facing a series of outstanding problems, such as narrow market scope, serious malicious competition, immature accounting service market and imperfect internal quality control. How to stand and maintain steady development in the fierce market competition is an urgent problem for small and medium-sized firms< In February 2006, the Ministry of Finance issued the new auditing standards for Chinese certified public accountants. The promulgation and full implementation of the new standards have a very important impact on the development of small and medium-sized firms in China< The pricing of audit services can not only reflect the supply and demand of audit services in the audit market, but also affect the auditor's independence and audit quality. The further improvement of audit standards will lead to the increase of the cost of accounting firms. In order to ensure a certain level of profitability, accounting firms will start from their own situation and increase audit fees accordingly. However, e to various factors, the audit fees of small and medium-sized firms still seem to be in the same place and have not changed much
(1) analysis on the current situation of audit fees of small and medium sized firms. The audit fee standard is unreasonable and the overall fee is low. Most western developed countries adopt the hourly charging system, that is, the audit hours as the charging standard. As the size of the client company, business complexity and audit risk are closely related to the auditor's working hours, the audit working hour system is a reasonable audit charging standard. At present, the audit fee standard of most accounting firms in China is jointly formulated by the local financial department and the price supervision department, many of which are local standards, so the audit fee standard can not be unified. Other firms consider the size of the assets of the audit unit, and decide the level of fees through bargaining with customers. It is reported that in small and medium-sized institutions, 10000 yuan for a single audit fee can be regarded as a high income. The vast majority of the audit fees are concentrated at the level of several thousand yuan, and not a few of them charge 1000-2000 yuan for a single audit. Such a level of audit fees can not match the workload and risks of the audit projects currently undertaken. The low level of audit fees is difficult to support accountants to collect sufficient and appropriate audit evidence, which leads to the audit quality can not be guaranteed. In the long run, it will form the reputation of "low audit quality of small and medium-sized firms"
in addition, there is a contradiction between the charging standards specified by the government and the requirements for the quality of practice. With the improvement of the instry system and policy, the audit cost will be on the rise. According to the charging standard stipulated by the former price department, small and medium-sized firms will be difficult to make profits or even suffer losses. This situation is common in small and medium-sized firms, which will not only lead to serious distortion of information, but also make it difficult for audit price to adjust audit market< br />2 There is serious malicious competition in audit fees. First of all, after the decoupling system, most of the firms lost the support of the original affiliated units. The firms had to compete for business, win customers and seek development by recing fees in the reality of insufficient market demand. Price competition has always been an effective means for enterprises to strive for market share. As a market subject, accounting firms inevitably choose this way. At the same time, the government departments adopt the bidding method of "low price wins" to employ the firms, which also forces the firms participating in the bidding to lower their prices. In addition, market segmentation and instry monopoly will lead to price competition between CPA instry and other economic assurance institutions, which violates the principle of fair competition in market economy. At the same time of charging at a low price, there is a widespread phenomenon of commission and rebate in the audit market. In China, the rebate of audit is as high as 30% - 60%. The audit firms are facing the dilemma of being underpriced even if they give the rebate, so it is difficult to recover the audit cost
especially for small and medium-sized audit companies, audit risk often gives way to the survival factor of sustainable operation of audit firms, and the survival of small audit firms is particularly difficult< br />3 There are great differences in audit fees among different regions. In China, the audit fee standard for Certified Public Accountants is jointly formulated by the national financial departments at all levels, together with the price control departments and other departments. Due to the different economic development conditions of different regions, the audit fee standard also has great differences. In addition, the audit fee standard formulated by local governments has not been effectively implemented, As a result, China's audit fee system is in a chaotic situation
in economically developed areas, the charging standard is many times higher than that in economically underdeveloped areas. According to the data, the minimum fee for auditing the annual financial statements of small enterprises with assets of 3 million yuan is 7500 yuan (or 1) according to the charging standard in Beijing. However, Jilin Province has only 2800 yuan, almost one third of the developed areas. The difference is so large that it far exceeds the limit of regional economic difference. In addition, under the premise that certified public accountants can practice across provinces and regions, different charging standards in different provinces and regions are easy to cause confusion in practical operation, and then affect the audit quality, which is not concive to the further horizontal development of small and medium-sized firms
low audit fees, malicious competition in practice fees and wide regional differences in audit fees have a negative impact on the audit quality and independence of small and medium-sized firms in China, which will seriously hinder the development of small and medium-sized firms and increase instry risks< (2) the impact of the new standards on audit fees
the implementation of the new standards has a certain impact on audit fees, as follows: 1. The auditing procere of the new auditing standards has changed. The new audit standard system has fully penetrated the concept of risk audit. Accounting firms must abandon the traditional audit concept and establish the concept of risk oriented audit. To grasp the risk of material misstatement from a higher level, certified public accountants must implement risk assessment proceres to understand the auditee and its environment, determine the overall response measures for the assessed risk of material misstatement, and further design and implement appropriate audit proceres, including control test and substantive test. In terms of audit proceres, the new standards have also undergone significant changes. For example, certified public accountants should strengthen their understanding of audit units and their environment; It requires certified public accountants to implement risk assessment proceres at all stages of audit; Certified public accountants should link the identified and assessed risks with the audit proceres implemented; Certified public accountants should form audit records according to the key proceres of major transactions to ensure the quality of practice. 2 The impact of the implementation of the new audit standards on the audit cost. The main reasons are as follows: first, the implementation of the new auditing standards will increase the direct cost of audit work. The implementation of the new standards by auditors not only improves the quality of accounting information, but also brings certain costs to relevant parties. For example, the new standards require auditors to implement risk assessment proceres, in addition to assessing the inherent risks and control risks of customer enterprises, but also to analyze and evaluate the external instry environment and internal strategic management. In the face of the huge and complicated accounting information brought by higher requirements, if the certified public accountants want to eliminate the false and retain the true, and determine whether the financial information of customers truly reflects their operating conditions and financial results, they need to collect audit evidence, sort out the evidence, analyze and evaluate, and establish an appropriate risk model to quantify the risk, It needs to spend a lot of time and energy, which will inevitably increase the direct cost of the audit project
secondly, the implementation of the new auditing standards will increase the management cost. The risk oriented audit mode in the new standards requires practitioners to pay attention to the updating of knowledge and identify the changes in the instry at any time. On the basis of the CPA's solid professional foundation and professional judgment ability, they should also master modern management knowledge and instry knowledge (including market, R & D, proction, etc.) to ensure higher risk identification ability and analysis ability, This puts forward higher requirements for the follow-up ecation and on-the-job training of employees, which will lead to the increase of management cost including decision-making, planning and control, and correspondingly increase the audit cost
(3) the actual situation and reasons of audit fees after the implementation of the new standards. After the implementation of the new standards, the audit fees have not been increased for the following reasons: 1. In practice, the new auditing standards have not been strictly implemented. From the nearly one and a half years since the implementation of the new professional standards for certified public accountants, a considerable number of certified public accountants have not mastered the audit theories and methods of risk assessment and risk response advocated by the new professional standards
first of all, most accounting firms (especially small and medium-sized firms with imperfect internal governance mechanism) have not implemented the risk-based audit proceres advocated by the new practice standards in practice. Secondly, some certified public accountants still stay in formalism. Although they carry out the risk oriented audit proceres on the surface, for example, they apply several risk oriented audit working papers, or they only meet the requirements in terms of workload, but they do not grasp the evidence at a higher level in essence. These practices are only signs to deal with the inspectors, There is no real implementation of risk oriented audit proceres. In addition, for most accountants of small and medium-sized firms, although they sincerely hope to implement the new practice standards, they do not know how to standardize the implementation of risk-oriented audit proceres under the new standards because they have not fully understood and mastered the new standards. As a result, there is still a big gap between the work results and the requirements of risk-oriented audit
the reasons why the auditing standards can not be deeply rooted in the hearts of the people are as follows: first, it is difficult to implement the new auditing standards. CPAs need a step-by-step learning, understanding and learning process
6. The development of China's certified public accountants has made great achievements, but at the same time, there are many problems, especially after entering the 21st century, the current situation of China's certified public accountants instry is more severe, and some problems are graally revealed< First of all, the system of CPA instry is not perfect. At present, there is fierce competition for financial management positions in the market, but most of them are ordinary and junior accountants. Some high-end accountants are scarce, and the supply of Certified Public Accountants is in short supply. At the same time, with the development of economy and society, the new accounting standards have been implemented. Due to the specific situation of Accountants in China, there are few opportunities to receive follow-up ecation, The low level of training makes the ability to obtain new knowledge and provide new services limited. The existence of this actual situation makes the new standards bring great challenges to accountants. At the same time, the working mode and process of CPA instry also narrow the gap between professionals and non professionals, which leads to the weakening of professional judgment function to a certain extent. At the same time, the professional judgment function of CPA is also weakened, The international competitiveness of domestic firms is not strong, most of the audit business is undertaken by the four major firms
secondly, the quality of practice is low and the social credibility is weak. There are more people taking the CPA examination and more registered members, but the number of people eventually engaged in the instry of the association is less, which leads to the shortage of CPA resources. With the aggravation of the aging phenomenon, the age ratio of CPA is seriously out of balance. At the same time, some CPA's professional behavior is not standardized, which leads to the low audit quality
thirdly, the number of accounting firms is large, the scale is small, and the competition is fierce. China's CPA instry starts late and develops slowly. As the main body of China's accounting market, the current environment of CPA instry is unfavorable
finally, the expansion of large accounting firms is too fast, and the internal governance mechanism is not perfect. Our country is carrying out system reform, but it is not perfect. The quality of personnel has been improved, but it is not ideal. All these need to be further reformed< Cannot do without one belt, one road or another. Our country is implementing the policy of going out and the whole area. These policies cannot do without the high-quality and top-notch accountants. The development of the CPA profession is adapted to this need. At the same time, the introction of foreign capital and the listing of enterprises overseas are all independent of the high-end accountants.
The development of CPA instry has contributed to China's economic development. Based on the above analysis, China's CPA instry will face a broader development space in the workplace.
secondly, the quality of practice is low and the social credibility is weak. There are more people taking the CPA examination and more registered members, but the number of people eventually engaged in the instry of the association is less, which leads to the shortage of CPA resources. With the aggravation of the aging phenomenon, the age ratio of CPA is seriously out of balance. At the same time, some CPA's professional behavior is not standardized, which leads to the low audit quality
thirdly, the number of accounting firms is large, the scale is small, and the competition is fierce. China's CPA instry starts late and develops slowly. As the main body of China's accounting market, the current environment of CPA instry is unfavorable
finally, the expansion of large accounting firms is too fast, and the internal governance mechanism is not perfect. Our country is carrying out system reform, but it is not perfect. The quality of personnel has been improved, but it is not ideal. All these need to be further reformed< Cannot do without one belt, one road or another. Our country is implementing the policy of going out and the whole area. These policies cannot do without the high-quality and top-notch accountants. The development of the CPA profession is adapted to this need. At the same time, the introction of foreign capital and the listing of enterprises overseas are all independent of the high-end accountants.
The development of CPA instry has contributed to China's economic development. Based on the above analysis, China's CPA instry will face a broader development space in the workplace.
7. Unknown_Error
8. There was no impact. According to my visual observation, the actual examination rate of CPA is less than 50% every year. Many of them signed up and didn't come to the exam.
9. Relevant information can be found on the channel of Chinese Accounting & online school accounting Wenyuan, where there are many professional articles. It's all free!
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