Rabu, 30 September 2009

Qualifications and regulation in the field of accounting

Requirements to be included in the accounting profession is different in each country.

United States

In the United States, practicing accountants called Certified Public Accountant (CPA), Certified Internal Auditor (CIA) and Certified Management Accountant (CMA). The difference is the type of certification in terms of the types of services offered, although one person might have more than one certificate. In addition, many accounting work done by someone without a certification but under the supervision of a certified accountant.

CPA certification was issued in the state where the respective positions of a license to offer auditing services to the public, although most firms also menawakan accounting services, taxation, litigation support and other financial consultancy. Requirements to obtain CPA certification vary across states, but test the Uniform Certified Public Accountant is required in every state. Tests are created and reviewed by the American Institute of Certified Public Accountants.

CIA certification issued by the Institute of Internal Auditors (IIA), which is given to candidates who pass the exam in four parts. CIA mostly provides services to employers directly rather than to the public.

CMA certification granted by the Institute of Management Accountants (IMA), which is given to candidates who passed the four-part examination and meet certain practical experience IMA berdasarakan provisions. CMA mostly provides services to employers directly rather than to the public. CMA also offers his services to the public, but with a smaller scope than the CPA.

Bureau of Labor Statistics (Bureau of Labor Statistics) from the Department of Labor United States (United States Department of Labor) estimates there are about one million [4] people who worked as accountant and auditor in the United States.

British Commonwealth

In the UK, Canada, Australia British Commonwealth countries, is equivalent Certified Public Accountant (CPA) such as Chartered Accountant (CA - in the UK, British Commonwealth and some former British state, etc.), Chartered Certified Accountant (ACCA - UK), International Accountant ( AIA - UK), Certified Public Accountant (CPA - Ireland and Hong Kong), Certified General Accountant (CGA - Canada), and Certified Practising Accountant (CPA - Australia).


In Canada, there are three agencies that handle accounting: the Canadian Institute of Chartered Accountants (CA), the Certified General Accountants Association of Canada (CGA), and the Society of Management Accountants of Canada (CMA). CA and CGA was established by Act of Parliament in a row in 1902 and 1913 while the CMA was established in 1920.

CA program is focused into a public accountant and a candidate must have auditing experience from public accounting firm; CGA program provides the freedom for the candidate to choose a career in financial bidanga; CMA program focuses on management accounting. All three require each candidate to get a degree and practical experience before gaining certification.

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