全球会计类组织一览表

全球会计类组织一览表

跨国或跨地区或全球性会计组织 (1)

国家或地区会计组织 (2)

北美 (2)

澳洲 (3)

非洲 (3)

南美 (4)

欧洲 (4)

亚洲 (7)

跨国或跨地区或全球性会计组织

东中南非洲会计师联合会(Eastern, Central and Southern African Federation of Accountants,ECSAFA)

东南非总会计师协会(East and Southern Association of Accountants General,ESAAG) www.esaag.co.za

联合国国际会计和报告标准政府间专家工作组(The Intergovernmental Working Group of Experts on International Standards. of Accounting and Reporting,ISAR)

国际财务报告解释委员会(International Financial Interpretations Committee,) 全球会计联盟(The Global Accounting Alliance,)

欧洲财务报告顾问团体(European Financial Reporting Advisory Group,) https://www.360docs.net/doc/508039640.html,

欧洲中小企业会计师和审计师协会(European Federation of Accountants and Auditors of Small and Medium-Sized Entreprises,)

国际地区性会计师和审计师联合会(欧亚)(International Regional Federation of Accountants and Auditors Eurasia ,)

国际注册会计师和审计师理事会(International Council of Certified Accountants and Auditors,ICCAA)

欧盟内部审计师协会联合会(The European Confederation of Institutes of Internal Auditing,ECIIA) https://www.360docs.net/doc/508039640.html,

东盟会计师联合会(Asean Federation of Accountants,AFA) https://www.360docs.net/doc/508039640.html, 欧洲管理会计师公会(European Management Accountants Association,EMAA) www.emaa.de

阿拉伯注册会计师公会(The Arab Society of Certified Accountants,ASCA) https://www.360docs.net/doc/508039640.html,

亚太会计师公会(The Confederation of Asian and Pacific Accountants,)

北欧注册会计师公会(Nordic Federation of Public Accountants ,)

欧洲会计师联盟(the Fédération des Experts Comptables Européens,FEE) www.fee.be

西非会计师协会联合会(Association of Accountancy Bodies in West Africa,ABWA)

加勒比海地区特许会计师协会(the Institute of Chartered Accountants of the Caribbean,ICAC) https://www.360docs.net/doc/508039640.html,.jm

南亚会计师联合会(South Asian Federation of Accountants,)

国家或地区会计组织①

北美

㊣巴巴多斯特许会计师协会(The Institute of Chartered Accountants of Barbados,ICAB) www.icab.bb

㊣巴哈马特许会计师协会(The Bahamas Institute of Chartered Accountants,BICA) www.bica.bs

㊣(Colegio de Contadores Publicos Autorizados de Panama,) https://www.360docs.net/doc/508039640.html,

㊣(暂停)(Instituto de Contadores Publicos Autorizados de la Republica Dominicana ,ICPARD) https://www.360docs.net/doc/508039640.html,

㊣(Colegio de Contadores Públicos de Costa Rica,CCPA) https://www.360docs.net/doc/508039640.html,pa.or.cr

㊣(Ordre des Comptables Professionels Agrees d'Haiti,)

㊣(Colegio de Peritos Mercantiles y Contadores Públicos,) https://www.360docs.net/doc/508039640.html, ㊣加拿大特许会计师协会(The Canadian Institute of Chartered Accountants,CICA) www.cica.ca

㊣加拿大注册会计师协会(Certified General Accountants' Association of Canada,CGA) https://www.360docs.net/doc/508039640.html,

㊣加拿大管理会计师协会(CMA Canada,) https://www.360docs.net/doc/508039640.html,

㊣管理会计师协会(Institute of Management Accountants,IMA) https://www.360docs.net/doc/508039640.html, ㊣美国注册会计师协会(AICPA,American Institute of Certified Public Accountants,AICPA) https://www.360docs.net/doc/508039640.html,

㊣美国全国州会计委员会联合会(National Association of State Boards of Accountancy,NASBA) https://www.360docs.net/doc/508039640.html,

⊙信息系统审计与控制协会(Information Systems Audit & Control Association,ISACA) https://www.360docs.net/doc/508039640.html,

⊙内部审计师协会(The Institute of Internal Auditors ,IIA) https://www.360docs.net/doc/508039640.html,

㊣墨西哥注册会计师协会(Instituto Mexicano de Contadores Públicos, A.C.,) https://www.360docs.net/doc/508039640.html,.mx

㊣(Colegio de Contadores Públicos de Nicaragua,CCPN) https://www.360docs.net/doc/508039640.html,.ni

㊣特立尼达和多巴哥特许会计师协会(The Institute of Chartered Accountants of Trinidad & Tobago,ICATT) https://www.360docs.net/doc/508039640.html,

㊣危地马拉注册会计师协会(Instituto Guatemalteco de Contadores Públicos y Auditores,) https://www.360docs.net/doc/508039640.html,.gt

㊣牙买加特许会计师协会(The Institute of Chartered Accountants of Jamaica,ICAJ) https://www.360docs.net/doc/508039640.html,

①如下符号分别代表是国际会计师联合会的某种类型成员组织，暂停表示国际会计师联合会会员身份暂停（根据IFAC网站资料）：㊣会员member；*联系会员Associates；⊙准会员-Affiliates

澳洲

㊣澳大利亚注册会计师协会(CPA Australia,) https://www.360docs.net/doc/508039640.html,.au

㊣澳大利亚特许会计师协会(The Institute of Chartered Accountants in Australia,ICAA ) https://www.360docs.net/doc/508039640.html,.au

㊣澳大利亚国家会计师协会(National Institute of Accountants in Australia ,NIA) https://www.360docs.net/doc/508039640.html,.au

萨摩亚群岛会计师协会(Samoa Institute of Accountants

,) www.samoainstituteofaccountants.ws

所罗门群岛会计师协会(the Institute of Solomon Islands Accountants,)

㊣新西兰特许会计师协会(New Zealand Institute of Chartered Accountants,NZICA) https://www.360docs.net/doc/508039640.html,

非洲

埃塞俄比亚专业会计师和审计师协会(ETHIOPIAN PROFESSIONAL ASSOCIATION OF ACCOUNTANTS AND AUDITORS ,EPAAA)

安哥拉财务、审计、管理和会计专家协会(THE ASSOCIATION OF EXPERTS ON FINANCE, AUDITING, MANAGEMENT AND ACCOUNTING OF ANGOLA,EFAGCA)

安哥中央高地拉经济、技师、专业会计师协会(ASSOCIATION OF ECONOMISTS, TECHNICIANS, PROFESSIONALS OF ACCOUNTING OF CENTRAL PLATEAU OF ANGOLA ,AETPC)

㊣博茨瓦纳会计师协会(Botswana Institute of Accountants,) https://www.360docs.net/doc/508039640.html,.bw

厄立特尼亚总审计署(AUDITOR-GENERAL, THE STATE OF ERITREA,)

刚果特许会计师协会(Congo Institute of Certified Accountants,CICA) https://www.360docs.net/doc/508039640.html,

㊣加纳特许会计师协会(The Institute of Chartered Accountants (Ghana),) https://www.360docs.net/doc/508039640.html,

㊣津巴布韦特许会计师协会(The Institute of Chartered Accountants of Zimbabwe,ICAZ) https://www.360docs.net/doc/508039640.html,.zw

㊣喀麦隆特许会计师协会(The Institute of Chartered Accountants of Cameroon,) ㊣(Ordre des Experts Comptables et Comptables Agréés de C?te d'Ivoire,)

㊣肯尼亚注册会计师协会(Institute of Certified Public Accountants of Kenya,ICPAK) https://www.360docs.net/doc/508039640.html,

㊣莱索托会计师协会(Lesotho Institute of Accountants,LIA) https://www.360docs.net/doc/508039640.html,.ls

㊣(Ordre des Experts Comptables et Financiers de Madagascar,)

㊣马拉维会计师协会(The Society of Accountants in Malawi,SOCAM)

毛里求斯专业会计师协会(Mauritius Institute of Professional Accountants ,MIPA)

莫桑比克会计师协会(MOZAMBIQUE ASSOCIATION OF ACCOUNTANTS,) ㊣纳米比亚特许会计师协会(Institute of Chartered Accountants of Namibia,)

https://www.360docs.net/doc/508039640.html,.na

㊣南非特许会计师协会(The South African Institute of Chartered Accountants,SAICA) www.saica.co.za

㊣南非专业会计师协会(The South African Institute of Professional Accountants,SAIPA) www.saipa.co.za

南非公共会计师和审计师委员会(South African Public Accountants' and Auditors' Board,PAAB)

㊣尼日利亚特许会计师协会(The Institute of Chartered Accountants of Nigeria,ICAN) https://www.360docs.net/doc/508039640.html,

㊣塞拉利昂特许会计师协会(The Institute of Chartered Accountants of Sierra Leone,ICASL)

㊣斯威士兰会计师协会(Swaziland Institute of Accountants,SIA)

苏丹注册会计师协会(SUDANESE ASSOCIATION OF CERTIFIED ACCOUNTANTS ,)

㊣坦桑尼亚会计师和审计师全国委员会(National Board of Accountants and Auditors ,NBAA) https://www.360docs.net/doc/508039640.html,

㊣(Ordre des Experts Comptables de Tunisie,OECT) https://www.360docs.net/doc/508039640.html,.tn

㊣乌干达注册会计师协会(Institute of Certified Public Accountants of Uganda,ICPAU)

㊣赞比亚特许会计师协会(Zambia Institute of Chartered Accountants,ZICA) www.zica.co.zm

南美

㊣(Federación Argentina de Consejos Profesionales de Ciencias Económicas,) https://www.360docs.net/doc/508039640.html,.ar

㊣(暂停)(Colegio de Contadores de Paraguay ,) https://www.360docs.net/doc/508039640.html,.py

㊣(Instituto dos Auditores Independentes do Brasil,IBRACON ,) https://www.360docs.net/doc/508039640.html,.br

㊣巴西会计师协会(Conselho Federal de Contabilidade,CFC) https://www.360docs.net/doc/508039640.html,.br

㊣(Colegio de Auditores de Bolivia,) https://www.360docs.net/doc/508039640.html,

㊣(Instituto Nacional de Contadores Públicos de Colombia,) https://www.360docs.net/doc/508039640.html,.co

㊣圭亚那特许会计师协会(The Institute of Chartered Accountants of Guyana,ICAG) https://www.360docs.net/doc/508039640.html,.gy

㊣(Junta de Decanos de Colegios de Contadores Publicos del Peru,) https://www.360docs.net/doc/508039640.html,

㊣(Federación de Colegios de Contadores Públicos de Venezuela,FCCPA) https://www.360docs.net/doc/508039640.html,

㊣(Colegio de Contadores, Economistas y Administradores del Uruguay,CCEA) https://www.360docs.net/doc/508039640.html,.uy

㊣(暂停)(Colegio de Contadores de Chile,) www.contach.cl

欧洲

*阿尔巴尼亚审定特许会计师协会(Institute of Authorized Chartered Auditors of Albania ,IEKA)

㊣爱尔兰注册会计师协会(The Institute of Certified Public Accountants in Ireland,) www.cpaireland.ie/

㊣爱尔兰特许会计师协会(The Institute of Chartered Accountants in Ireland,ICAI) www.icai.ie

*爱尔兰专业会计员协会(The Institute of Accounting Technicians in Ireland,IATI) www.iati.ie

㊣爱沙尼亚审计师协会(The Estonian Board of Auditors,) www.audiitorkogu.ee ㊣(Institut ?sterreichischer Wirtschaftsprüfer,) www.iwp.or.at

㊣(Kammer der Wirtschaftstreuh?nder ,) www.kwt.or.at

㊣保加利亚注册会计师协会(Institute of Certified Public Accountants of Bulgaria,) www.ides.bg

㊣比利时会计师协会(Institut des Experts-comptables et des Conseils fiscaux,) www.iec-iab.be/fra/

㊣(Institut des Reviseurs d'Entreprises,) www.ibr-ire.be

㊣冰岛国家法定公共会计师协会(The Institute of State Authorized Public Accountants in Iceland,FLE) www.fle.is

*塞族共和国会计师和审计师协会(Association of Accountants and Auditors of Republika Srpska,)

㊣波兰会计师协会(Accountants Association in Poland,SKWP) www.skwp.pl

㊣波兰全国法定审计师公会(National Chamber of Statutory Auditors,KIBR) https://www.360docs.net/doc/508039640.html,.pl

㊣丹麦国家法定公共会计师协会(The Institute of State Authorized Public Accountants in Denmark,FSR) www.fsr.dk

㊣(Foreningen Registrerede Revisorer,FRR) www.frr.dk

㊣德国法定审计师协会(Institut der Wirtschaftspruefer in Deutschland e.V.,) www.idw.de

㊣德国法定审计师公会(Wirtschaftsprüferkammer,) www.wpk.de

㊣俄罗斯专业会计师协会(The Institute of Professional Accountants of Russia ,IPAR) www.ipbr.ru

*俄罗斯审计执行委员会(Russian Collegium of Auditors,) https://www.360docs.net/doc/508039640.html,.ru

萨马拉地区专业会计师协会(Institute of Professional Accountants of Samara Region

,SIPA) https://www.360docs.net/doc/508039640.html,.ru

㊣法国注册审计师协会(Compagnie Nationale des Commissaires aux Comptes,) https://www.360docs.net/doc/508039640.html,cc.fr

㊣法国注册会计师协会(Conseil Supérieur de l'Ordre des Experts-Comptables,) https://www.360docs.net/doc/508039640.html,

⊙(Fédération Internationale des Experts Comptables Francophones,) https://www.360docs.net/doc/508039640.html,

㊣芬兰法定公共会计师协会(KHT-yhdistys-F?reningen CGR ry,) www.kht.fi

㊣(HTM-tilintarkastajat ry - GRM- revisorer rf,) www.htm.fi

㊣荷兰皇家注册会计师协会(Koninklijk Nederlands Instituut van Registeraccountants ,Royal NIVRA) www.nivra.nl

*黑山会计师和审计师协会(Institute of Accountants and Auditores of Montenegro,IRRCG) www.irrcg.cg.yu

㊣捷克审计师公会(Chamber of Auditors of the Czech Republic,) www.kacr.cz

㊣捷克会计师公会(Union of Accountants of the Czech Republic,) www.svaz-ucetnich.cz

捷克注册会计师公会(Chamber of Certified Accountants,) www.komora-ucetnich.cz

*科索沃注册会计师和审计师协会(Society of Certified Accountants and Auditors of Kosovo,SCAAK) https://www.360docs.net/doc/508039640.html,

㊣克罗地亚会计师和金融专家协会(Croatian Association of Accountants and Financial Experts,) www.rif.hr

*拉脱维亚注册审计师协会(Latvian Association of Certified Auditors,) www.lzra.lv/en

*立陶宛审计师公会(Lithuanian Chamber of Auditors,) https://www.360docs.net/doc/508039640.html,r.lt

㊣利比里亚注册会计师协会(The Liberian Institute of Certified Public Accountants,)

㊣(Institut des Réviseurs d'Entreprises,) www.ire.lu

㊣罗马尼亚专业和许可会计师团体(The Body of Expert and Licensed Accountants of Romania,CECCAR)

*罗马尼亚财务审计师公会(The Chamber of Financial Auditors of Romania,CAFR) www.cafr.ro

㊣马耳他会计师协会(The Malta Institute of Accountants,) https://www.360docs.net/doc/508039640.html,

㊣摩尔多瓦共和国职业会计师和审计师协会(Association of Professional Accountants and Auditors of the Republic of Moldova,) www.acap.ngo.moldnet.md

㊣摩洛哥注册会计师协会(Certified Public Accountants Association,) https://www.360docs.net/doc/508039640.html,

㊣挪威注册会计师协会(The Norwegian Institute of Public Accountants ,DnR) www.revisornett.no

㊣(Ordem dos Revisores Oficiais de Contas,) www.oroc.pt

㊣(FAR SRS,) www.farsrs.se

㊣瑞士注册会计师和税务顾问协会(Treuhand-Kammer -Swiss Institute of Certified Accountants and Tax Consultants,) www.treuhand-kammer.ch

㊣塞尔维亚会计师和审计师协会(Serbian Association of Accountants and Auditors,)

㊣塞浦路斯注册会计师协会(The Institute of Certified Public Accountants of Cyprus,) https://www.360docs.net/doc/508039640.html,.cy

㊣(Slovenska Komora Auditorov,SKAU) www.skau.sk

㊣斯洛文尼亚审计师协会(The Slovenian Institute of Auditors,) www.si-revizija.si

*乌克兰职业会计师和审计师公会(Ukrainian Federation of Professional Accountants and Auditors,UFPAA) https://www.360docs.net/doc/508039640.html,/

㊣(Instituto de Censores Jurados de Cuentas de Espana,) www.icjce.es

㊣希腊注册会计师协会(Institute of Certified Public Accountants of Greece,SOEL) www.soel.gr

㊣匈牙利审计师公会(Chamber of Hungarian Auditors,CHA) www.mkvk.hu

㊣意大利全国注册会计师协会(Consiglio Nazionale dei Dottori Commercialisti,) https://www.360docs.net/doc/508039640.html,dc.it

㊣(Consiglio Nazionale dei Ragionieri e Periti Commerciali,CONSRAG) www.consrag.it

*英国专业会计员协会(Association of Accounting Technicians ,AAT) https://www.360docs.net/doc/508039640.html,

㊣英格兰及威尔士特许会计师协会(The Institute of Chartered Accountants in England & Wales),ICAEW) https://www.360docs.net/doc/508039640.html,

㊣特许公认会计师公会(The Association of Chartered Certified Accountants,ACCA) https://www.360docs.net/doc/508039640.html,

㊣皇家特许管理会计师协会(The Chartered Institute of Management Accountants,CIMA) https://www.360docs.net/doc/508039640.html,

㊣特许公共财务和会计师协会(Chartered Institute of Public Finance and Accountancy,CIPFA) https://www.360docs.net/doc/508039640.html,

㊣苏格兰特许会计师协会(The Institute of Chartered Accountants of Scotland,ICAS) https://www.360docs.net/doc/508039640.html,

国际会计师公会(Association of International Accountants

,AIA) https://www.360docs.net/doc/508039640.html,

英国财务会计师公会(The Institute of Financial Accountants,IFA) https://www.360docs.net/doc/508039640.html,

英国会计团体咨询委员会(Consultative Committee of Accountancy Bodies,CCAB) https://www.360docs.net/doc/508039640.html,

亚洲

*阿塞拜疆共和国审计师公会(The Chamber of Auditors of Azerbaijan Republic,) https://www.360docs.net/doc/508039640.html,.az

㊣埃及会计师审计师协会(The Egyptian Society of Accountants & Auditors,) https://www.360docs.net/doc/508039640.html,

*巴布亚新几内亚注册执业会计师协会(Certified Practising Accountants Papua New Guinea,CPAPNG

) https://www.360docs.net/doc/508039640.html,.pg

㊣巴基斯坦成本和管理会计师协会(Institute of Cost and Management Accountants of Pakistan,ICMAP) https://www.360docs.net/doc/508039640.html,.pk

㊣巴基斯坦特许会计师协会(The Institute of Chartered Accountants of Pakistan,) https://www.360docs.net/doc/508039640.html,.pk

*巴基斯坦公共财务会计师协会(Pakistan Institute of Public Finance Accountants,PIPFA) https://www.360docs.net/doc/508039640.html,.pk

⊙伊斯兰金融机构会计和审计组织(Accounting and Auditing Organization for

Islamic Financial Institutions,AAOIFI) https://www.360docs.net/doc/508039640.html,

㊣巴林会计师协会(Bahrain Accountants Association,BAA)

朝鲜民主主义人民共和国平壤审计师办公室(Pyongyang Office of Auditors of the D.P.R.of Korea,POA)

㊣菲律宾注册会计师协会(Philippine Institute of Certified Public Accountants,PICPA) https://www.360docs.net/doc/508039640.html,.ph

㊣斐济会计师协会(Fiji Institute of Accountants,FIA) https://www.360docs.net/doc/508039640.html,.fj

㊣格鲁吉亚会计师和审计师公会(Georgian Federation of Professional Accountants and Auditors,) https://www.360docs.net/doc/508039640.html,.ge/gfpaa

㊣哈萨克斯坦审计师公会(Chamber of Auditors of the Republic of Kazakhstan,) www.audit.kz

㊣韩国注册会计师协会(Korean Institute of Certified Public Accountants,KICPA) www.kicpa.or.kr

*吉尔吉斯坦会计师和审计师公会(Union of Accountants and Auditors of Kyrgyzstan,) www.oba.kg

㊣(暂停)科威特会计师和审计师协会(Kuwait Association of Accountants and Auditors ,)

㊣黎巴嫩注册会计师协会(Lebanese Association of Certified Public Accountants,LACPA) https://www.360docs.net/doc/508039640.html,.lb

㊣马来西亚会计师协会(Malaysian Institute of Accountants,MIA) https://www.360docs.net/doc/508039640.html,.my

㊣马来西亚注册会计师协会(The Malaysian Institute of Certified Public Accountants,MICPA) https://www.360docs.net/doc/508039640.html,.my

*蒙古注册会计师协会(Mongolian Institute of Certified Public Accountants, MonICPA ) www.monicpa.mn

㊣孟加拉国成本与管理会计师协会(The Institute of Cost and Management Accountants of Bangladesh,ICMAB) https://www.360docs.net/doc/508039640.html,.bd

㊣孟加拉国特许会计师协会(The Institute of Chartered Accountants of Bangladesh,ICAB) https://www.360docs.net/doc/508039640.html,

*尼泊尔特许会计师协会(The Institute of Chartered Accountants of Nepal,ICAN) https://www.360docs.net/doc/508039640.html,.np

㊣日本公认会计师协会(The Japanese Institute of Certified Public Accountants,) www.hp.jicpa.or.jp

㊣沙特阿拉伯注册会计师协会(Saudi Organization for Certified Public Accountants,SOCPA) https://www.360docs.net/doc/508039640.html,.sa

㊣斯里兰卡特许会计师协会(The Institute of Chartered Accountants of Sri Lanka,) https://www.360docs.net/doc/508039640.html,

*斯里兰卡专业会计员协会(Association of Accounting Technicians of Sri Lanka,AATSL) www.aatsl.lk

㊣台湾会计师公会(Federation of CPA Associations of Chinese Taiwan,) https://www.360docs.net/doc/508039640.html,.tw

㊣泰国专业会计师联合会(Federation of Accounting Professions,FAP) www.fap.or.th

㊣土耳其资深会计师协会(Expert Accountants' Association of

Turkey,TMUD/EAAT) https://www.360docs.net/doc/508039640.html,.tr

㊣土耳其注册会计师和宣誓注册会计师公会联合会(he Union of Certified Public Accountants and Sworn-in Certified Public Accountants of Turkey,TURMOB) https://www.360docs.net/doc/508039640.html,.tr

*乌兹别克斯坦职业会计师和审计师国家协会(National Association of Professional Accountants and Auditors of Uzbekistan,)

㊣香港会计师公会(Hong Kong Institute of Certified Public Accountants,HKICPA) https://www.360docs.net/doc/508039640.html,.hk

香港专业会计员协会(The Hong Kong Institute of Accounting Technicians Limited

,HKIAAT) https://www.360docs.net/doc/508039640.html,.hk

㊣新加坡注册会计师协会(Institute of Certified Public Accountants of Singapore,) https://www.360docs.net/doc/508039640.html,.sg

*亚美尼亚会计师和审计师协会(Association of Accountants and Auditors in Armenia,AAAA) www.aaaa.am

㊣伊拉克会计师和审计师公会(Iraqi Union of Accountants and Auditors,IUAA) ㊣伊朗注册会计师协会(The Iranian Institute of Certified Accountants,IICA) https://www.360docs.net/doc/508039640.html,

*伊朗注册公共会计师协会(Iranian Association of Certified Public Accountants,IACPA) www.iacpa.ir

㊣以色列注册会计师协会(Institute of Certified Public Accountants in Israel,ICPAS) https://www.360docs.net/doc/508039640.html,.il

㊣印度特许会计师协会(The Institute of Chartered Accountants of India,ICAI) https://www.360docs.net/doc/508039640.html,

㊣印度成本与工厂会计师协会(The Institute of Cost and Works Accountants of India,) https://www.360docs.net/doc/508039640.html,

㊣印度尼西亚会计师协会(Indonesian Institute of Accountants,IAI) www.iaiglobal.or.id

㊣约旦注册会计师协会(Jordanian Association of Certified Public Accountants,) ㊣阿拉伯注册会计师协会(Arab Society of Certified Accountants,) https://www.360docs.net/doc/508039640.html,

㊣越南会计师协会(Vietnam Accounting Association,)

越南注册会计师协会(Vietnam Association of Certified Public Accountants,V ACPA) https://www.360docs.net/doc/508039640.html,.vn

㊣中国注册会计师协会(The Chinese Institute of Certified Public Accountants,CICPA) https://www.360docs.net/doc/508039640.html,