日本公认会计士协会述要

• 作 者: 董平 蒋春燕
• 出 处: 注册会计师通讯
• 发表日期: 1992年02期
• 关键词: 职业会计师 审计服务 职业声誉 注册登记 企业会计 审计标准 审计实务 国际会计标准 理事会成员 审计法人

1.日本公认会计士协会(JICPA)是日本唯一的全国性职业会计师组织.根据日本《公认会计士法》的有关规定,协会的宗旨是:根据公认会计士(类同于美国的CPA和我国的注册会计师)的使命和职责,为维护职业声誉、提高审计服务和其它相关业务的质量,对会员进行指导、联络和监督,以及从事有关公认会计士与助会计士的注册登记事宜,等等.

1. The Japan Association of Certified Public Accountants (JICPA) is Japan’s only nationwide professional accountant organization.According to the relevant provisions of Japan’s "Generally Accepted Accounting Practitioners Act, the association’s purpose is: According to the recognized accounting firm (similar to the United States CPA and our country CPA), to instruct, liaise and supervise members in order to maintain their professional reputation, improve the quality of auditing services and other related businesses, and to engage in the registration of relevant certified public accountants and assistants, etc. .