但整体考试不涉及tax advisory,还比较流于表面的税务知识。 MAAF (management accounting & applied finance): 这门课需要一定的business sense和工作经验。case都偏consulting,打好基础capstone会容易很多。 CAP (capstone): 要上workshop,唯一一门有老师的课(然而没任何卵用,都是peer&self study),课上要present很多...
我之所以考完CPA还要考CA,是因为毕业后在会计师事务所工作。CPA的知识点虽然广泛,但考察得比较浅显,而CA对我的工作帮助更大。不过说实话,澳洲CPA的权威度确实不如中国CPA和美国CPA(因为真的比较简单),但CA属于Global Accounting Alliance成员,香港的HKICPA和美国AICPA都是成员。英国、爱尔兰、南非、加拿大和日本也都有...
CPA Australia的课程分为六门,包括四门必修课和两门选修课。每年有两个学期,每个学期可以同时报多门课。必修科目如下: 《道德与治理Ethics and Governance》 《财务报告Financial Reporting》 《战略管理会计Strategic Management Accounting》 《全球战略与领导力Global Strategy & Leadership》选修科目则包括: 《澳大利亚税...
The Accounting Professional and Ethical Standards Board (APESB) sets the Code of Ethics and Professional Standards for Chartered Accountants ANZ, CPA Australia and IPA members. The standards apply wherever members are located, except when prevented from so doing by specific requirements of local laws ...
CPA 更受到非会计行业的企业与中小型会计事务所的青睐。 CA (Chartered Accountant) 是全球认可的会计行业专业头衔,由 the Institute of Chartered Accountants 评估与颁发资质。 大多数的大中型会计事务所会要求具备 CA 资质的会计工作者,因为 CA 的学习与考查内容更专注在培养会员在会计事务所环境工作的能力,并且内容...
The CPA exam isn’t the only test you need to take to become a CPA in California. This state requires you to also pass an ethics exam, which is based on theAICPA Code of Professional Conduct, theCalifornia Accountancy Act, and Accounting Rules and Regulations. ...
http://doi.org/10.1016/j.cpa.2003.04.001Everett J, et al. Independence, objectivity and the Canadian CA profession. Critical Perspectives on Accounting 2005;16(4):415-40.Everett J, Green D, Neu D (2005). Independence, Objectivity and the Canadian CA Profession. Crit. Perspect. Account., ...
Finished the CA Program? It’s time to start making a difference Read moreAbout How to apply for full CA Membership Pathway to membership for members of overseas accounting bodies How to apply for Special Admission to membership Read moreAbout Pathway to membership for members of overseas accounti...
The purpose of this paper is to first critique approaches to ethics education based on the application of frameworks and models for ethical decision making. We argue that underlying such approaches is a number of assumptions which fail to fully capture the nature of ethics and the nature of the...
西南财经大学管理学博士,中国注册会计师(CPA)、国际特许金融分析师(CFA level 3)、南昌大学经济管理学院会计系讲师 近3年以第一及通讯作者身份已在Journal of Banking & Finance、Business Ethics, the Environment & Responsibility、Asia-Pa...