2005 ( CIP) /. :, 2005. 4 ISBN 7-81084 - 609-4... - - - -. F233. 561 CIP ( 2005) 021364 ( 217 116025) : ( 0411 ) 84710523 : ( 0411 ) 84710711 : http: www. dufep. cn : dufep @ vip. sina. com : 148mm210mm : 31 : 3 : 15 000 2005 4 1 2005 4 1 : : : : : 9. 50
20 80,,,,,, 25, 25, 25, 25,,,,,
,,,, 2005 3 16
, 1961,,,, 50,, ;
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3 5 7 ( case study) 9 13 15 18 22 24 39 43
ACCA 44 ACCA 45 48 53 55 57 58 61 62 63 65 68 71, 72 75 77
,,,,,,,,,,,,
,,,,,, 20, ( social-economic transformation),,,,,,,,,
,,,,,,,,,, ( ) ( )
,,,,,,,,,, ( ),,,,, ( )
,,,,,,,,, ( private bodies)
( case study) ( Financial Services Authority, FSA), ( FSA) ( independent and non-government body), 2000 ( The Financial Services and Market Act 2000) ( FSA),, ( FSA),, FSA,,,
, ( independence), FSA ( objectivity) ( fairness), FSA ( board of directors), 16, 1 1 3 11, FSA, ( CEO) FSA, :,,,,
,,,,,, :
( professional bodies), ( professional accountancy bodies ) 6, 1. ( Institute of Chartered Accountants in England and Wales, ICAEW) 1880 5,, 126 000, 142, 15 000, 35 2. ( Institute of
Chartered Accountants of Scotland, ICAS) 1854, 16 000, 7 000 3. ( Institute of Chartered Accountants in Ireland, ICAI) 1888, 13 000,, 4. ( The Association of Chartered Certified Accountants, ACCA) 1904, ( London Association of Accountants), 8,, 1984, ( The Chartered Association of Certified Accountants), 1996
ACCA ( The Association of Chartered Certified Accountants), 163 320 000, 5. ( Chartered Institute of Management Accountants, CIMA),, 6. ( Chartered Institute of Public Finance and Accountancy, CIPFA) 4, 20,
, 6, 4, 4,, ACCA,, ACCA 80,, ( charter) ( American Institute of Certified Public Accountants, AICPA) 1887 ( AAPA) 1902 ( Federation of Societies
of Public Accountants in the United States, FSPA) FSPA, 1904 9 1905 FSPA AAPA 1916, ( AIA) 1921,, ( American Society of Certified Public Accountants, ASCPA) 1936 AICPA ASCPA, 1957 ( AICPA),,,,,,,
, 1970, 6 ( consolidation),,, 6, ( ICAS),, 6,, ( Consultative Committee of Accountancy Bodies, CCAB),, CCAB,,,, ( International Accounting Standards Board, IASB)
, ( ICAEW) ( CIMA) ( CIPFA), ( ICAEW),,,,,
, ( Department of Trade and Industry, DTI, ),,, 3, 10, 3 : ( European Union auditing policy researd), ( Accountancy Advisor ),,, ( International Accounting Standard, IAS) ( Statements of Standard Accounting Practice, SSAP),
,,,,,,
( Financial Reporting Council, FRC) 1. 20 80,, ( Maxwell),, 1990 ( Accounting Standards Board, ASB),, ( Financial Reporting Review Panel, FRRP), 2000, ( Accountancy Foundation) ( Auditing Practices Board, APB ), 2001 2002,
( Enron) ( worldcom),,,,,, 2002, 2002 ( The Sarbanes Oxley Act of 2002), ( Securities and Exchange Commission, SEC), ( Public Company Accounting Oversight Board, PCAOB),,
, ;,, : ( 1) ; ( 2) ; ( 3), 2003 ( FRC) 2. ( FRC),,,
3. ( FRC), :,,,,, ( FRC),,,,,, 4. ( FRC)
, ( ASB) ( FRRP) ( APB), ( FRC) ( FRC) : ( 1) ( FRC) ( Accounting Standards Board, ASB) ( FRC),,
, ( ASB) :,,,,,,,,,,, ( International Accounting Standards Board, IASB) ( The European Union, EU), ( 2) ( Financial Reporting Review Panel, FRRP )
( FRC),,, :,,,,,, ( assessment of risk),,,
,,,,, ( FSA),,, ( EU),,, ( 3) ( Accountancy Investigation and Disciplinary Board, AIDB), ( AIDB)
( scheme), : ( ACCA) ( CIMA) ( CIPFA) ( ICAEW), ( ICAS) ( ICAI) ( AIDB), ( The public interest), ( CCAB) ( AIDB) ( AIDB) ( FRC), :
,,,,,,, ( AIDB) :,,,, ( 4) ( Professional O- versight Board for Accountancy, POBA)
: ( FRC),,, :, 1989 11 12,, ( Audit Inspection Unit, AIU) ( significant economic entities) ( AIU), :,,
,,, ( AIDB) ( FRRP) ( POBA) ( AIU),,,, 2004, ( ICAEW) 1 000, ( ACCA) 600 4,
350, 5, ( 5) ( Auditing Practices Board, APB) 2002, 1991 ( APB), ( FRC) ( APB) :,,, ( APB), ( FRC) :,,
,, :,,,, ( assurance services), ( Ethical Standard),,,,
( FRC ) ( POBA), 2003,,, ( self-regulation),,,,, ( private sector bodies),,,, 6,
( ACCA),
( ACCA), :,,,,,,
ACCA ( ACCA) :,,, ;,,,,, 100, 15,,
ACCA 1. ( Professional Conduct Department, PCD) ( ACCA),,, 2. ( PCD),, ( Independent assessor),, 3. ( Disciplinary Committee, DC),
,,,,, 4. ( Disciplinary Committee meetings) : ( 1) ( open) ACCA,, ( 2) ( 3),,,,,
50 000, 5. ( Appeals Committee),, ( DC) ( Admission and Licensing Committee, A & LC),, 6. ( review in the court),,,,,,
,,,, :,,,,, 1. ( 1) ( 2) ( 3)
2. ( 1), ( 2) ( 3), ( 1), 3.,,,,, 4. ( 1) ( ACCA) 3 000, 5, 20%, 600
, ( 2) ( 3),,, ( 4),,, ( 5),, ( 6),,,,,, ( 7)
,,,,, : ( 8),,,, 5, 18 2,,,,, 2003 ( ACCA) 450, 100,, 9 100,
10,,
,,,,,,,,,,,,,
( ACCA),
ACCA, 18, 2 A ( A Level), 21,,, ACCA,, MBA
( ACCA) ( 1), 3, : ( Preparing Financial Statements) ; ( Financial Information for Management) ; ( Managing People) 3,, ACCA, 6 12 ( CICPA), 3 ( 2), 6
, 3,, : ( Information Systems) ; ( Corporate and Business Law) ; ( Business Taxation) ; ( Financial Management and Control) ; ( Financial Reporting) ; ( Audit and Internal Review), ( CICPA), ( 3), 7,, 4 2 ( Audit and Assurance Services) ;
( Advanced Taxation) ; ( Performance Management) ; ( Business Information Management) 3, ( Strategic Business Planning and Development) ; ( Advanced Corporate Reporting) ; ( Strategic Financial Management) 16, 14, 10
,,, ( ACCA) ( Chartered Certified Accountant)
ACCA,,,, ( ACCA ) : ( Certified Accounting Technician, CAT ) ( Diploma in International Financial Reporting, DIFR ) ( Diploma in Corporate Governance, DCG) ( Diploma in financial Management, DFM) ( Certified in International Audit, CIA),, 3 ; 36,,
,,, 20 80,,,,,,,,
,, 2000,,,,, ( ),,, ( ), :,,,
,,,,,,,,,,,,,,,,
, ( ),,,,,,,,,,,,,,
, :,,, ( ),,,, :, ;,, ;,,
( ),,,
,,,,,,,,,,,, ( ),,,,,
,, 1.,,,,,,, 2.,
,,,,,,,,,,,,, ( PCAOB), ( FRC) ( independent and non-government bodies),,
,,,,
,,,,,,,,,,,,
1.,,, 2003 2.,,, 2004 3.,, 2003-10 - 22 4. :,, 2004-03 - 01 5. [ ] M. M. H. J. :,,,,
, 2002 6. [ ] :,,,, 1990 7. [ ] : 1990,,,, 1988 8. :,, 2004 ( 2) 9. David Wood. 2005. UK Regulation system and Accountancy Profession. Institute of Chartered Accountants of Scotland. Working paper. 10. Tom McMorrow. 2005. Regulation of Companies and their Auditors. Institute of Chartered Accountants of Scotland. Working paper. 11. John Davies. 2005. History and Regulation of Accountancy Profession in the UK. The Association of Chartered Certified Account-
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of Chartered Accountants in England and Wales. 18. Eric Austee. 2005. CPD, IFRS and CF qualification. Institute of Chartered Accountants in England and Wales. 19. Paul George. 2005. Regulation of Companies and their Auditors. Financial Reporting Council. 20. David York. 2005. The development of auditing standards in the UK. The Association of Chartered Certified Accountants. 21. Richard Martin. 2005. IAS from 2005: impact on the UK accounting standards. The Association of Chartered Certified Accountants. 22. Margo Menzies. 2005. ACCA realize a new CPD scheme from ACCA. The Association of Chartered Certified Accountants. 23. Chas Roy-Chowdhury. 2005. The general principles of the UK Taxation. The Association of Chartered Certified Accountants.
24. Andy Wynne. 2005. The role of professional accountants in Public Sector Accounting and Audit. The Association of Chartered Certified Accountants. 25. Ros Leah. 2005. The role of ACCA UK/ services for ACCA UK members. The Association of Chartered Certified Accountants. 26. Lieselotte Bardorf-Cook. 2005. The overview of The Financial Services Authority. The Financial Services Authority. 27. Andrew Vials. 2005. Background to the accounting profession in the UK. the KPMG LLP London office. 28. Simon Figgis. 2005. Risk Management and Independence. The KPMG LLP London office. 29. Nigel Challis. 2005. Operational and Regulatory Systems for the Accounting Profession in the UK. KPMG LLP London office. 30. Audrew Vials. 2005. Setting of Profes-
sional Standards in the UK. KPMG LLP London office. 31. Jracey Samuel-Smith. 2005. University and College Registration Scheme ( UCRS) and Working with Tuition Providers. The Association of Chartered Certified Accountants. 32. Alan Hatfield. 2005. The overview of Qualification of the ACCA. The Association of Chartered Certified Accountants. 33. Heather Morris. 2005. The overview of Training and Development. The Association of Chartered Certified Accountants. 34. Paul Moxey. 2005. Current development in the UK Corporate Governance. The Association of Chartered Certified Accountants. 35. Sarbanes-Oxley Act of 2002. The one hundred Seventh Congress of the United States of America. 36. Richard Hutton. 2005. Marketing at Harwood Hutton. The Harwood Hutton Account-
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