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国际会计师联合会是一个全球性的会计师职业团体。其任务是发展和强化会计职业,以便为公众提供高质量的服务。它的服务领域非常广泛,在取得有关国际组织认可的情况下,能够提供准确的信息,对国际会计和国际资金市场的发展都起着很大的作用。 国际会计师联合会的前身(即在1977年以前)是一个国际性的协调机构,称为协调委员会。1977年,在协调委员会的基础上成立了国际会计师联合会。 国际会计师联合会是世界性的代表机构,会计师个人不能单独加入该组织,必须以国家或地区会员的身份加入,即必须是国家或地区认可的全国性或地区性会计组织才能申请加入。对每个国家来说没有名额限制,只要是国家认可的会计组织都可以申请加入。 国际会计师联合会现有120多个会员,代表着80多个国家的170万职业会计师。他们分布于不同领域,其中:41％为会计师事务所,44％为工商业,7％为政府部门,8％为大学和科研机构。中国注册会计师协会于1997年5月8日正式加入了国际会计师联合会,并同时成为国际会计准则委员会成员。
The International Federation of Accountants is a global accountant professional group. Its mission is to develop and strengthen the accounting profession in order to provide the public with high-quality service. It has a wide range of services and can provide accurate information with the approval of relevant international organizations, playing a significant role in the development of international accounting and international capital markets. The predecessor of the International Federation of Accountants (that is, before 1977) is an international coordinating body called the Coordination Committee. In 1977, the International Federation of Accountants was established on the basis of the Coordination Committee. The International Federation of Accountants is a worldwide representative body. Individual accountants can not join the organization individually. They must join as national or regional members, that is, national or regional accredited organizations that must be accredited by the country or region can apply for membership. There is no quota for each country, so long as it is a nationally accredited accounting organization, you can apply to join. The International Federation of Accountants now has more than 120 members and represents 1.7 million professional accountants in more than 80 countries. They are located in different areas, of which 41% are accounting firms, 44% are business and industry, 7% are government departments and 8% are universities and research institutes. The Chinese Institute of Certified Public Accountants officially joined the International Federation of Accountants on May 8, 1997 and at the same time became a member of the International Accounting Standards Board.