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一、ACCA考试简介特许公认会计师公会(ACCA),成立于本世纪初,现有6万会员、13万毕业生和学员,分布在130多个国家和地区,会员享有多个国家和地区的审计报告签字权,是当今世界上最知名的国际性会计师组织之一。其海外会员的学员总数居世界第一。ACCA也是最早和我国进行专业协作的国际性会计师组织之一,早在10多年前,就已经和我国财政部、审计署、中国人民银行及税务总局等单位合作,为我国培养一批国际性的会计审计人才。当时的培训工作主要由各部门推荐人才,国家外国专家局负责组织选拔和协调,ACCA提供全额资助和免费辅导。这批学员中的一部分通过全部考试后成为我国的第一批ACCA学员,目前他们都已在各自的领域担当重要职务,有的还在国际“四大”会计师事务所担任合伙人。
First, the ACCA exams Chartered Institute of Certified Public Accountants (ACCA), founded in the beginning of this century, the existing 60,000 members, 130,000 graduates and students, located in more than 130 countries and regions, members enjoy a number of countries and regions in the audit The right to sign the report is one of the most famous international accountant organizations in the world today. The total number of overseas students is the highest in the world. ACCA is also one of the earliest international professional CPA organizations that collaborate with our country. As early as more than 10 years ago, ACCA has already cooperated with the Ministry of Finance, the Audit Commission, the People’s Bank of China and the State Administration of Taxation to train a batch of international Accounting and auditing personnel. At that time, the training was mainly recommended by various departments, and the State Administration of Foreign Experts Affairs was responsible for organizing, selecting and coordinating. ACCA provided full subsidy and free counseling. Some of these trainees have become the first ACCA trainees in China after passing all the exams. At present, they all hold important positions in their respective fields, and some are still partners in the international “Big Four” accounting firms.