1, concept explanation
A certified public accountant refers to a person who has obtained a certificate of certified public accountant and practices in an accounting firm.
Accountants, referred to as certified public accountants, refer to professionals engaged in social audit/intermediary audit/independent audit. In other countries, such as Britain, Australia and Canada, international accountants are abbreviated as AIA. Internationally, accountants generally refer to registered accountants, rather than China's concept of intermediate titles.
Certified tax agent refers to the professional and technical personnel who have passed the national unified examination, obtained the qualification certificate of certified tax agent and registered to engage in tax agency activities.
2, the nature of the exam
The CPA examination is the qualification examination of the Institute of Certified Public Accountants. The subjects of CPA examination include accounting, auditing, financial cost management, economic law, tax law, strategy and risk management.
Certified tax accountant examination is an examination organized by human resources department, which has the nature of professional qualification and professional title. Certified tax accountant has the nature of intermediate title.
Although many units are fragmented in the evaluation of professional titles, if they pass the examination to obtain qualifications, they do not need to obtain the appointment of intermediate professional titles. There are five subjects in the CPA examination: tax law (1), tax law (2), tax agency business, financial accounting and tax law.
3. Employment direction
Certified public accountants are divided into two categories: professional accountants and non-professional accountants.
The so-called professional accountant refers to the person who really works as a certified public accountant. Generally working in an accounting firm or an asset appraisal company, responsible for auditing, asset appraisal, accounting information and other businesses.
After several years of work experience, most members have become experts in taxation, auditing and financial management. Some of them can be promoted to audit manager or partner, while others can be promoted to internal audit, finance, taxation or chief financial officer.
Employees of non-certified public accounting firms have joined the ranks of non-practicing members of China Institute of Certified Public Accountants, and become the business backbone of finance, taxation, management, education, justice and other industries.
At present, more and more outstanding financial directors, financial managers, business backbones of tax bureaus, lawyers and outstanding teachers in the field of finance and taxation in colleges and universities have passed the examination, joined the China Institute of Certified Public Accountants and become non-practicing members.
The main business direction of certified tax agents: tax planning, tax agency, tax consultation, tax consultant and other tax-related businesses in tax agencies, accounting firms and enterprises (industries).
Other business directions: handling and auditing the accounting business of enterprises and institutions, forecasting financial activities, paying taxes, analyzing and making decisions. After passing the national civil service examination, you can engage in tax collection and inspection in the government tax department.