中国CPA可以和美国CPA互换吗2
发布网友
发布时间：2023-11-21 23:25
共1个回答
热心网友
时间：2024-01-23 17:18
不能直接互免，但是可以曲线方式，先用CICPA去互免ACA ,ACA和AICPA有互免协议
AICPA与CICPA协会介绍
AICPA是指美国注册会计师协会，旗下为美国注册会计师证USCPA，
CIPCA是指中国注册会计师协会，旗下为中国注册会计师证CICPA，
CICPA和ACA互免
目前AICPA与CICPA不能直接互认。但是可以用AICPA去直接申请ACA证，而ACA与CICPA有互免协议。
ACA英国皇家特许会计师证书是英格兰及威尔士特许会计师协会（ICAEW）旗下英国注册会计师证，比ACCA的品牌度更高，位列C*别(CHARTERED ACCOUNTANTS。
AICPA与ACA互认
2010年1月起取得AICPA执照5年后可以直接获得英国皇家特许会计师ACA。
The Pathways to Membership steps are set out as follows:
1. To be eligible to apply under the Pathways program you must be a member of the American Institute of Certified Public Accountants (AICPA), a CPA (US) is not good enough for this purpose.
2. You must also have a minimum of five years’ full membership and relevant post-qualification experience in an accounting and/or business environment.
3. You are required to provide a letter of good standing from AICPA to ICAEW for verification and confirmation of your current AICPA status.
4. Your application for membership must be supported by a sponsor. The role of the sponsor is to verify that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work. The sponsor must complete the sponsor form in the application form.
5. If you are not working for a Authorized Training Employee (ATE) such as Big 4 accounting firms, the sponsor must be an ICAEW member for at least 5 years and know you for more than 3 year. If your sponsor is ATE and the Qualified Person Responsible for Training at the organization where you work, he/she does not need to know or have known you directly.
6. You are required to write up a practical experience assignment. Please refer to the attachment for an example.
7. Practicing Certificate. You must also apply for an ICAEW practicing certificate if you.
ACA与CICPA（ACA证书与中国注册会计师协会有互免协议）
ACA 证书是唯一和中国注册会计师CPA达成部分课程互认的国外注册会计师协会。在进入中国的众多国外注册会计师中，ACA为唯一被中注协认可给予2门中国注册 会计师考试免试的资格(免：CPA审计、财务成本管理，这两门课程基本是CPA通过率最低的2门)，进入ACA班既可以学习国际注册会计师课程，又可以帮 助未来考取中国CPA资格获得2门免考，一举两得。而ACCA与中国注册会计师协会没有互免协议。
ACA与香港注册会计师协会(HKICPA)直接互认。
ACA会员无需参加考试便可直接申请转为香港注册会计师HKIPCA会员。ACA资格被在香港上市的中国大型国企、央企等高度认.
