MBA毕业回国工作，ACCA or CPA?? - ChaseDream

AICPA, likes Australian CPA, is too easy to be valuable.

ACCA is a really good qualification and its codes are in fact the blueprint
of international accounting standard.

Trust ACCA will be more valuable coz it is the most difficult accountancy qualification.

I am ACCA qulified and certainly recomment ACCA. Don't believe LS's comments. They are simply not capable to get the ACCA qualification and talking shit overhere.

Best of luck on your career

-- by 会员 LBSMIF (2011/1/13 7:34:42)

AICPA, likes Australian CPA, is too easy to be valuable.

ACCA is a really good qualification and its codes are in fact the blueprint
of international accounting standard.

Trust ACCA will be more valuable coz it is the most difficult accountancy qualification.

I am ACCA qulified and certainly recomment ACCA. Don't believe LS's comments. They are simply not capable to get the ACCA qualification and talking shit overhere.

Best of luck on your career

-- by 会员 LBSMIF (2011/1/13 7:34:42)

AICPA, likes Australian CPA, is too easy to be valuable.

ACCA is a really good qualification and its codes are in fact the blueprint
of international accounting standard.

Trust ACCA will be more valuable coz it is the most difficult accountancy qualification.

I am ACCA qulified and certainly recomment ACCA. Don't believe LS's comments. They are simply not capable to get the ACCA qualification and talking shit overhere.

Best of luck on your career

-- by 会员 LBSMIF (2011/1/13 7:34:42)

ACCA is nothing and too easy to pass. Just look at the passing rate.

-- by 会员 dnianbo (2011/1/18 7:35:51)

AICPA, likes Australian CPA, is too easy to be valuable.

ACCA is a really good qualification and its codes are in fact the blueprint
of international accounting standard.

Trust ACCA will be more valuable coz it is the most difficult accountancy qualification.

I am ACCA qulified and certainly recomment ACCA. Don't believe LS's comments. They are simply not capable to get the ACCA qualification and talking shit overhere.

Best of luck on your career

-- by 会员 LBSMIF (2011/1/13 7:34:42)

songqing114 (LZ): US CPA. US SEC has already passed a resolution to require all public companies listed in US to present financial reports in both US GAAP and IFRS. There has been rumors that in 2H 2011, the US CPA syllabus will be amended to incorporate IFRS. Anyhow, the two have converged a lot throughout the years and are quite similar now.

LBSMIF: I am not sure if you are a US CPA plus another CPA license yourself? I just finished my US CPA exams and it was definitely not easy in comparison with my friends doing other CPA exams.

-- by 会员 blemebriller (2011/1/24 0:52:07)

http://bbs.cmash.cn/viewthread.php?tid=3320&extra=page%3D1
看到一篇AICPA可以换ACA的报道

-- by 会员 tangtang24 (2011/1/24 13:44:59)

AICPA, likes Australian CPA, is too easy to be valuable.

ACCA is a really good qualification and its codes are in fact the blueprint
of international accounting standard.

Trust ACCA will be more valuable coz it is the most difficult accountancy qualification.

I am ACCA qulified and certainly recomment ACCA. Don't believe LS's comments. They are simply not capable to get the ACCA qualification and talking shit overhere.

Best of luck on your career

-- by 会员 LBSMIF (2011/1/13 7:34:42)

AICPA, likes Australian CPA, is too easy to be valuable.

ACCA is a really good qualification and its codes are in fact the blueprint
of international accounting standard.

Trust ACCA will be more valuable coz it is the most difficult accountancy qualification.

I am ACCA qulified and certainly recomment ACCA. Don't believe LS's comments. They are simply not capable to get the ACCA qualification and talking shit overhere.

Best of luck with your career

-- by 会员 LBSMIF (2011/1/13 7:34:42)

大哥您就别坑人了，没有国内cpa的签字权神马都是浮云，掌握一堆知识也是要拿出来交易的对吧？ACCA真如你吹得那么好，为何四大一堆已经通过ACCA的人还在费力挤时间复习cpa呢？

-- by 会员 nesta02 (2011/2/28 23:53:02)

AICPA, likes Australian CPA, is too easy to be valuable.

ACCA is a really good qualification and its codes are in fact the blueprint
of international accounting standard.

Trust ACCA will be more valuable coz it is the most difficult accountancy qualification.

I am ACCA qulified and certainly recomment ACCA. Don't believe LS's comments. They are simply not capable to get the ACCA qualification and talking shit overhere.

Best of luck with your career

-- by 会员 LBSMIF (2011/1/13 7:34:42)

大哥您就别坑人了，没有国内cpa的签字权神马都是浮云，掌握一堆知识也是要拿出来交易的对吧？ACCA真如你吹得那么好，为何四大一堆已经通过ACCA的人还在费力挤时间复习cpa呢？

-- by 会员 nesta02 (2011/2/28 23:53:02)

Hi, there,
It is a completely different issue. ACCA, same as AICPA, CGA and any other non-Chinese CPAs, is not able to sign off the audit reports for Chinese demestic clients. It is certainly not an issue of the ACCA's quality, but the issue of accouting regulations. According to the accounting law, only the domestic CPAs are allowed to sign off the year end audit reports, ie, only the CPA can sign off the reports for Chinese clients. Likewise, Chinese CPAs are unable to sing off the reports for Non-Chinese clients which subject to the non-Chinese financial reporting regulations.

Nevertheless, arming with an ACCA in Big fours is not only a plus, but also a great add-on for those who want to expand theire careers in the industry, particularly in international corporates.

On the other hand, it is true that many ACCAs in Big fours are also doing CPA . It is a logic question that you need to figure out overhere. Whoever can pass ACCA in Big fours is usually quite outstanding. Therefore they have more opportunities than their peers to be promoted as audit managers. And therefore, they have to do additional subjects of CPA, such as Economic and Tax law, to gain the authority to sign off the audit reports for Chinese clients. However, those who do not want to stay in accountancy firms would definitely not bothered to do CPA any more because ACCA is more than enough to develop a great career in the industry.

Further more, to gain both ACCA and CPA is also a long term strategy for Chinese audit firms to expand globally. With ACCA, Chinese audits are able to sign off audit reports for clients in HongKong, Commen Wealth countries, inculding UK, Austraila and tens of others. It might take a long time for Chinese audt firms to be that level, but it is a promising perspective in the condition that Chinese companies are expanding aggressively all over the world. Vice versa, CPAs would be disadvantaged due to the insufficient training of IAS ( International Accounting Standards).

In short, ACCA is a strategic qualification for Chinese auditors and Chinese international Accountants. By all means, you wouldn't expect Brits or Yankees to sit Chinese CPA, would you? Hope it educates you a bit more.

-- by 会员 LBSMIF (2011/3/1 2:17:51)

這位同學，ACCA/ACA之所以有14科的入學要求，主要是因為他考試最出設計給無會計教育背景人士。如果在英國或認可學校有會計學本科（豁免首五門后）也是只有5個paper.

AICPA/CPA Australia/CA Australia 最初設計針對人群為擁有本科學位並且在本科期間修讀過指定會計學分的學生（以cpa australia為例，就要求學生修都11個subjects相關的學分），基於已與大學期間修讀學分呢在專業考試階段只需報考5－6門考試。（最新的改革呢,cpa australia 也開始（9＋6 考試模式給無任何專業會計背景的學生考試）

-- by 会员 hkuedison (2011/1/26 19:24:02)

這位同學，ACCA/ACA之所以有14科的入學要求，主要是因為他考試最出設計給無會計教育背景人士。如果在英國或認可學校有會計學本科（豁免首五門后）也是只有5個paper.

AICPA/CPA Australia/CA Australia 最初設計針對人群為擁有本科學位並且在本科期間修讀過指定會計學分的學生（以cpa australia為例，就要求學生修都11個subjects相關的學分），基於已與大學期間修讀學分呢在專業考試階段只需報考5－6門考試。（最新的改革呢,cpa australia 也開始（9＋6 考試模式給無任何專業會計背景的學生考試）

-- by 会员 hkuedison (2011/1/26 19:24:02)

这位同学说得很对！！不知道那位如此拥护ACCA或者ACA的同学怎么查的相关资料。ACCA 和 ACA 那么多课程就是因为他能够接受非会计专业的申请者。其他的我不了解，AICPA 的报名流程比较复杂，绝大部分州需要会计学位甚至相关会计和商业课程学分和课时，绝不是那么ACCA拥护者所说什么人都可以考。当然，有几个州可以考。能报考也不一定能够考过，因此根据报考人水平来评判一个考试的水平和证书的含金量有些离题~~~~
(Belemebriller said she had not had an accounting degree, but she could still register and do AICPA. Check her post on CD. A lot of ACCA subjects only have 35% global pass rate. It is simply because lots of candidates find it too hard to sit on exam.)
还有一点我觉得那位ACCA 拥护者也理解错误了。香港是有HKCPA执照的，不是ACCA就能自动成为HK CPA 的，因此正如他所说，所有经济体在会计签字这个内政权利上是不会让步给一个英国的会计协会的。就算是英联邦的国家，例如澳大利亚，加拿大都有要求成为本国法律意义上的CPA才能执业。当然，很多accounting and tax service 不需要CPA的执照。其他那些小国能执业也没有意义！！如果从执业角度来说，ACCA确实是个鸡肋~~~
(Partly agree. No country will allow other couterpart accounting associations to shadow its own. Nevertheless, in the light of global business integration, financial & accounting professionals need a global benchmark to measure the professional capacity. There is no other qualification like ACCA having so many members all over the world. It is certainly a big plus rather than a 鸡肋. )

其次，如果说从专业发展上来说，ACCA的意义绝对不如一个良好大学的会计学学位有用，无论从学术上还是工作上。这一点是毋庸置疑的，你要一个名校的会计学位，从专业上来说ACCA确实没有太大的意义。
(It is good to gain a degree from the top University. However, there are a lot of failed or less qualified students in the top universities. It creates lots of uncertainty to employers. In contrast, ACCA qualifcation provides a fairly reasonalbe benchmark for employers. In other words, as long as you can gain the qualification, it reflects your real ability of accounting and finance. Also, it is impossilbe to cheat in ACCA exam. How many students in Chinese universities cheat on exam? I don't need to tell you how big of the number.)
还有一点也需要考虑，目前国内的会计准则基本上和IFRS很接近，同时欧盟也已经认可中国会计准则作为IFRS类型的会计准则而接受中国新会计准则下的报表。香港也是如此。这就是为什么四大这几年和国内所竞争越来越不占优势（执业门槛上来说）。所以世界上基本也就只剩下IFRS 和 US GAAP 两大会计体系。US 会不会投靠IFRS，这一点我觉得可能性不大。AICPA的申明只是想表明，IFRS体系对于现在的商业社会来说已经相当有意义，因此希望美国的CPA要了解这一体系，而不是说US GAAP要趋同于IFRS。老美是不可能这样做的。这样的话华尔街的那些会计操作还怎么搞啊！！！
(Not much waffling here, just a quick example. US GAAP allows LIFO. IFRS bans LIFO. I think IFRS is correct. USA is still strongest economy in the world, but it doesn't mean it is always the best. Or USA could be right to rip off Chinese currecny and to loot Chinese people's wealth, if your logic is correct. )

如果你要想回国发展，CICPA肯定是首选~~~ 考完CICPA，ACCA也能免去很多门，也算是一举两得。而ACCA的任何成绩CICPA是不会认可的。
(Incorrect! With CICPA, you can only have 5 or 6 exemptions. It is not helpful at all. F1 to F6 are the easiest subjects. Candidates still need to do 9 subjects. P1 to P5 are really difficult.)
发展好坏还是看你个人的能力和付出，主要的CPA证书都是好东西，任何一个都不容拿到。适合与否还是要看你的发展地区和方向。

四大，先CICPA 和然后AICPA 绝对是最牛的，我就是这地方出来的。
(You have the right to guard your qualifcation, same as I do. I certainly disagree CICPA, AICPA 绝对是最牛的. I did a few subjects of CICPA. Te be honest with you, I did not find it great. It is just a test of the number crunching. Once you pass the tests, you forget everything. It is typical Chinese exam. Guess it is the same as AICPA. However, ACCA exams maily test case study, scenario analysis, problem solving and essays writing. After conquering nearly 10 exams, you obtain the valuable ability which will benefit not only your career but the overall professionalism in the life time. 我就是这地方出来的。 But you must repect there are other way to success, possibly many other better ways.
央企，CICPA 一定最重要，其他的是锦上添花。我现在就在一个央企做财务经理，这也算是我的经验之谈。
(Agree with you here, CICPA is important in SOEs. Well, Guangxi may be the most important one.)
外企，看是什么会计准则体系。欧洲的，正如我刚才所说，国内的编制方式已经基本认可。因此了解IFRS和PRC GAAP 的差异已经不是什么可以炫耀的资本。具体到相应的国家，你想去那个企业，他是哪个国家的，如果你有这个国家的CPA当然会加分。而你要是CICPA，当然在国内的这个外企也加分。如果是美企，AICPA当然是首选~~ 我很多在美企的同学都得益于此。当然，实际经验更加重要。
(There is no doubt that AICPA is more useful in American companies because they are American. However, for many others Chinese candidates want to leave more options, ACCA is the strongest solution because it is much more global. Put in a simple way, you would not expect a German company to apply the accounting regulations from one of the 51 states of USA. It is a joke to follow the accounting regulations of Utah state for a German firm. Nevertheless, ACCA is indeed great over here becuase it follows IFRS. )
希望这个能对你有所帮助~~~ 一家之言，多多包涵。

-- by 会员 xujiangTT (2011/5/10 8:45:07)

http://bbs.cmash.cn/viewthread.php?tid=3320&extra=page%3D1
看到一篇AICPA可以换ACA的报道

-- by 会员 tangtang24 (2011/1/24 13:44:59)

The news is twisted and unprofessional. Let me tell you the truth. ACA offers the membership to AICPA and ACCA on the basis that these two qualifications farily meet the critera of ACA.

However, if any ACCA and AICPA holders want to switch to ACA, they have to abandon the orgianal ACA and AICPA titles. In other words, you only choose one of them. You can only add ACA after your name, but not ACCA or AICPA, if you decide to go for ACA. In addition, ACCA Chartered holders need to be fully qulified for at least five years, to have minimum five years work experience and gain two references from ACA Chartered holders. And then ACCAs are eligible to apply for ACA membership. The same rule apply to AICPA.

http://www.icaew.com/index.cfm/route/125720/icaew_ga/en/home/join_us/members_of_other_professional_bodies/pathways_to_membership/join_via_pathways_to_membership

Therefore, I hope you would understand that ACA certainly did not downgrade itself to either ACCA or AICPA. Rather, it is simply a marketing campaign to expand the pool of ACA membership. ACA is still the most valuable and unbeatable accountancy qualification.

Finally, it is fair to conclude that America is not the best for everything though ACA require a case study after 9 subjects exam. The case study applies the same critera of
Havard MBA.
Belmebriller: I already checked the syllubus of AICPA. Bear in mind, ACA and ACCA are upgrading their syllubus as well. The fact is that AICPA, like CICPA, only have five subjects. Any candidate, even lots of school leavers without degrees, can gain the qualification if they simply focus on one sujbect each time. AICPA and CICPA are good, but not superb. With no doubt, ACA and ACCA are really outstanding!

-- by 会员 LBSMIF (2011/1/26 5:25:00)

大陆很多考生ACCA的书都没看过，就临考前做做ACCA的历年考题就稀里糊涂通过了。

-- by 会员 pacificw (2011/8/28 14:55:36)

大陆很多考生ACCA的书都没看过，就临考前做做ACCA的历年考题就稀里糊涂通过了。

-- by 会员 pacificw (2011/8/28 14:55:36)

For the subjects from F1 to F5, it might be true that some Chinese candidates could pass by simply practising the exam questions because they already learned the staff in university. However, it only works for the easiest fundemental subjects. The rest of nine subjects are very challenging. And the professional level is really difficult. Candidates certainly need to put a tremendous effort to pass those subjects.

-- by 会员 LBSMIF (2011/8/29 18:26:09)

大陆很多考生ACCA的书都没看过，就临考前做做ACCA的历年考题就稀里糊涂通过了。

-- by 会员 pacificw (2011/8/28 14:55:36)

For the subjects from F1 to F5, it might be true that some Chinese candidates could pass by simply practising the exam questions because they already learned the staff in university. However, it only works for the easiest fundemental subjects. The rest of nine subjects are very challenging. And the professional level is really difficult. Candidates certainly need to put a tremendous effort to pass those subjects.

-- by 会员 LBSMIF (2011/8/29 18:26:09)

I'm talking about those ACCA students who already are CICPAs. As you may know, CICPA is exempt from the first 5 subjects, and will start ACCA from professional level.

-- by 会员 pacificw (2011/9/4 18:15:09)

這位同學，ACCA/ACA之所以有14科的入學要求，主要是因為他考試最出設計給無會計教育背景人士。如果在英國或認可學校有會計學本科（豁免首五門后）也是只有5個paper.

AICPA/CPA Australia/CA Australia 最初設計針對人群為擁有本科學位並且在本科期間修讀過指定會計學分的學生（以cpa australia為例，就要求學生修都11個subjects相關的學分），基於已與大學期間修讀學分呢在專業考試階段只需報考5－6門考試。（最新的改革呢,cpa australia 也開始（9＋6 考試模式給無任何專業會計背景的學生考試）

-- by 会员 hkuedison (2011/1/26 19:24:02)

这位兄弟是不是ACCA协会PR或者之类的啊？难以相信这样的拐弯抹角的来力挺ACCA是最好的。我看了看后面的回复，基本都是排他性的力挺ACCA。请允许我继续表达我的不同意见。
这位同学说得很对！！不知道那位如此拥护ACCA或者ACA的同学怎么查的相关资料。ACCA 和 ACA 那么多课程就是因为他能够接受非会计专业的申请者。其他的我不了解，AICPA 的报名流程比较复杂，绝大部分州需要会计学位甚至相关会计和商业课程学分和课时，绝不是那么ACCA拥护者所说什么人都可以考。当然，有几个州可以考。能报考也不一定能够考过，因此根据报考人水平来评判一个考试的水平和证书的含金量有些离题~~~~
(Belemebriller said she had not had an accounting degree, but she could still register and do AICPA. Check her post on CD. A lot of ACCA subjects only have 35% global pass rate. It is simply because lots of candidates find it too hard to sit on exam.)
35%的全球通过率！！这就是你认为ACCA好的依据是吧？？那CICPA“全球”10%左右的通过率是不是证明它远比ACCA好是吗？可惜的是你无法接受你自己的论证逻辑导致的不敢想象的结果。我先不说你会中文不写中文的怪异习惯，就你这样的论证逻辑也太对不起你擅长的英文表达所需要的逻辑了吧。你看看我上面说的最后一句“根据报考人水平来评判一个考试的水平和证书的含金量有些离题~~~~”而你的反驳继续使用明显不合适的逻辑。什么有些人考AICPA都不是学会计的~~之类的。我都在上面说了，有些州是允许的。继续按照你的逻辑，那还有非常多的州不允许呢！！美国只有不发达的州，犄角旮旯的州才会允许非会计出身的人考AICPA。而您拥护的ACCA心胸宽广的接纳所有有志于会计职业的有志青年。按您的逻辑来说，是AICPA好呢？还是ACCA好呢？？CICPA 对参考的人的会计要求好像也比AICPA还要要高吧？拿参考人员背景和通过率来评价一个会计资格证简直有辱这个资格证明！

还有一点我觉得那位ACCA 拥护者也理解错误了。香港是有HKCPA执照的，不是ACCA就能自动成为HK CPA 的，因此正如他所说，所有经济体在会计签字这个内政权利上是不会让步给一个英国的会计协会的。就算是英联邦的国家，例如澳大利亚，加拿大都有要求成为本国法律意义上的CPA才能执业。当然，很多accounting and tax service 不需要CPA的执照。其他那些小国能执业也没有意义！！如果从执业角度来说，ACCA确实是个鸡肋~~~
(Partly agree. No country will allow other couterpart accounting associations to shadow its own. Nevertheless, in the light of global business integration, financial & accounting professionals need a global benchmark to measure the professional capacity. There is no other qualification like ACCA having so many members all over the world. It is certainly a big plus rather than a 鸡肋. )

这位仁兄肯定不需要通过职业吃饭，他只要忽悠和宣传ACCA就可以“养家糊口”了。什么global benchmark 啊 reputation啊能职业？能签字？能养活一个立志于CPA职业发展的人？国内四大都要求CICPA才能晋升经理，才能签字。美国四大要求 AICPA，澳大利亚要求澳大利亚CPA，ACCA 只能是个锦上添花之物。如果你连字都签不了，这个证也就是个荣誉证书而已。相信，除开ACCA 协会的工作人员以外，主要经济体的accounting firm 或者 corporation 都是优先考虑有本国资格证的就业者，而不是这个大而无“权”的ACCA。这位仁兄自己都说ACCA只是个“big plus”。问题就在于这个plus 就像一个0，前面没有1的话再多也没意义！！1是什么大家都明白。

其次，如果说从专业发展上来说，ACCA的意义绝对不如一个良好大学的会计学学位有用，无论从学术上还是工作上。这一点是毋庸置疑的，你要一个名校的会计学位，从专业上来说ACCA确实没有太大的意义。
(It is good to gain a degree from the top University. However, there are a lot of failed or less qualified students in the top universities. It creates lots of uncertainty to employers. In contrast, ACCA qualifcation provides a fairly reasonalbe benchmark for employers. In other words, as long as you can gain the qualification, it reflects your real ability of accounting and finance. Also, it is impossilbe to cheat in ACCA exam. How many students in Chinese universities cheat on exam? I don't need to tell you how big of the number.)

继续是个答非所问。先不说国外，说说国内吧。考个ACCA的钱和考个好学校的会计研究生比起来，哪个贵？按照这位仁兄的说法，ACCA无比之难啊！！那对于这些failed or less qualified 的可能英文都不行的 students 考个ACCA和考个国内好大学的会计研究生比哪个难？我就见不得这种国外月亮一定圆的人！！对，国内大学作弊的很多，但是请不要侮辱那些不作弊的人。按照你这个逻辑，难道社会上有小偷了，那其他的守法的公民也干不出好事？简直荒唐！！有人作弊就否定整个体系中的所有人，然后告诉大家，你们在国内没得救了，投奔国外文明考试吧。简直是笑话！！有本事的人在什么体系中都会混得好，cheating 的人就算投奔你的ACCA考试也还是cheating。再退一步说，国外就没有作弊？只是考试方式不同而已，国外那么多的paper report 网站，那么多的作业网，是不是也算是作弊啊？

还有一点也需要考虑，目前国内的会计准则基本上和IFRS很接近，同时欧盟也已经认可中国会计准则作为IFRS类型的会计准则而接受中国新会计准则下的报表。香港也是如此。这就是为什么四大这几年和国内所竞争越来越不占优势（执业门槛上来说）。所以世界上基本也就只剩下IFRS 和 US GAAP 两大会计体系。US 会不会投靠IFRS，这一点我觉得可能性不大。AICPA的申明只是想表明，IFRS体系对于现在的商业社会来说已经相当有意义，因此希望美国的CPA要了解这一体系，而不是说US GAAP要趋同于IFRS。老美是不可能这样做的。这样的话华尔街的那些会计操作还怎么搞啊！！！
(Not much waffling here, just a quick example. US GAAP allows LIFO. IFRS bans LIFO. I think IFRS is correct. USA is still strongest economy in the world, but it doesn't mean it is always the best. Or USA could be right to rip off Chinese currecny and to loot Chinese people's wealth, if your logic is correct. )

老兄！您能还再学生气一些吗？？美国准则中一个地方您认为不合适+美国不是什么地方都是最好的=ACCA最棒？ IFRS 最棒？感觉您连会计是什么这个基本的概念都有些混乱。会计就是个反映客观事实的信息系统。怎么反映才是最合理的只能根据现实来看. 应该所有学过会计的都应该知道，后进先出在通货膨胀剧烈的情况下比先进先出要更加谨慎的反映企业运行状态。任何方法都是有它的存在意义，简单的ban不是明智之举，这只能表明IAS体系对于这个体系下的职业人员道德和专业素质信心不大，所以在目前通胀不是很厉害的环境下强行禁止。这个和您所唾弃的中国会计准则体系如出一辙。国内的会计体系就是规定得很死，以前更死。最后，这个和老美说我们操纵汇率又有啥关系啊？实在看不懂你的逻辑。我什么时候说了美国都是对的了？反而是您在不停强调ACCA最好。请您不要忘记，在汇率问题上英国也是美国的帮凶。按照你的逻辑是不是ACCA也应此而被唾弃。美国不会放弃他们的体系和他们的价值观！也就是这种固执导致了他们的偏见，而打破这种偏见，只能靠我们自己努力奋斗而不是投靠不土不洋的ACCA。

如果你要想回国发展，CICPA肯定是首选~~~ 考完CICPA，ACCA也能免去很多门，也算是一举两得。而ACCA的任何成绩CICPA是不会认可的。
(Incorrect! With CICPA, you can only have 5 or 6 exemptions. It is not helpful at all. F1 to F6 are the easiest subjects. Candidates still need to do 9 subjects. P1 to P5 are really difficult.)

实在看不出来这个incorrect在哪？我说考CICPA可以免掉ACCA很多门，你也说可以免掉F1到F6，我记得ACCA也就14 15门吧，一次免掉6门不算“免去很多门”,后面考试很难和实际可以免去6门有矛盾吗？真是看不懂你的逻辑！先考ACCA 你要考15门左右，然后CICPA继续考7门，一共22门左右。先CICPA再ACCA 只要考15 16门，这难道不是大大的好处？不是一举两得？你一定要苦逼的先考掉"难死"的ACCA15门然后继续死磕7门CICPA？您的时间和精力果然不同凡响，天赋异禀啊！！

发展好坏还是看你个人的能力和付出，主要的CPA证书都是好东西，任何一个都不容拿到。适合与否还是要看你的发展地区和方向。

四大，先CICPA 和然后AICPA 绝对是最牛的，我就是这地方出来的。
(You have the right to guard your qualifcation, same as I do. I certainly disagree CICPA, AICPA 绝对是最牛的. I did a few subjects of CICPA. Te be honest with you, I did not find it great. It is just a test of the number crunching. Once you pass the tests, you forget everything. It is typical Chinese exam. Guess it is the same as AICPA. However, ACCA exams maily test case study, scenario analysis, problem solving and essays writing. After conquering nearly 10 exams, you obtain the valuable ability which will benefit not only your career but the overall professionalism in the life time. 我就是这地方出来的。 But you must repect there are other way to success, possibly many other better ways.

不知道是你的中文有问题呢还是我的中文有问题，正常中国人都能看出这里的“牛”是指人牛，是指工作能力牛。怎么看都不是说liscence牛啊？如果是我表达不清影响了您的反驳我道歉！可是您的反驳再次体现出了您的”学生气”。CICPA考完就忘？只能说明你就没继续干国内的工作。你要是都不干国内的工作，你去考CICPA那就像小时候学的化学，数学。现在还有几个人记得？我担心您又继续拿国内教育体系来说事，请注意，您问几个老外，看看如果不是干化学，数学相关工作的，你看他们几个人还记得！！考完就忘的考试就说明考试不好？那只能说明你就是个学生，为了考试而考试！！如果你干这一行，你会忘？？？就好像您说的ACCA是lifetime的收益，要是您以后就不干会计了，估计您也是忘光光。

什么写作技能，什么分析技能，这是会计资格考试要考的东西吗？您是不是高中没毕业啊？不会写文章，不会分析数据啊？这些东西，在实践工作中一学就会，还要考才能会啊？那这样的人也只适合当个学生了，永远考试才能学会东西。报告啊，分析啊有得是模板借鉴，重要的是解决实际问题的能力！！ ACCA 就算满分，能够写出非常漂亮的报告，非常专业的分析报告，但您看得懂中国税表吗？您会处理中国年检吗？您能解决如何在国内融资吗？空洞的报告有意义吗？请注意，这个讨论的前提是在国内的四大工作。如果您没在国内四大呆过，那您就不要乱发表言论。估计这个论坛中有的是人是在职四大的。他们自然知道我之前说的话对不对。各位看客，自己评价。

央企，CICPA 一定最重要，其他的是锦上添花。我现在就在一个央企做财务经理，这也算是我的经验之谈。
(Agree with you here, CICPA is important in SOEs. Well, Guangxi may be the most important one.)

一看就是个愤青，但是又没啥建设性建议的愤青。关系只有中国有啊？外国没有啊？只有央企有啊？外企没有啊？杜拉拉里面的关系还不复杂啊? 请不要为自己没有人际交际能力而推卸责任！请不要把自己说的多么的清高且愤世嫉俗，只是你没有勇气面对而已。世界上没有一个完全只靠自己能力的“理想国”。国外公司亲戚入职，这些事情还少啊？很多国内的学生或者职员出国去追求所谓的公平，到头来你会发现国籍>社会交际能力>经验>学校>证书这么一个冷酷的不等式中。

自己没在央企呆过请不要人云亦云。不可否认，有很多关系户，但是没本事的也就是个职员而已，中高层很多都是靠自己奋斗出来的。哪里来的那么多太子党，富二代啊？关系还不是自己社交能力培养出来的。有关系，有本事，为什么就不能混得好啊？！？！是不是social 就可以正面理解，但关系就一定是负面？难怪很多人都觉得“social”无罪，“关系”无理。我正面的理解这种愤青是一种单纯的表现；负面的来说就像是国内无数网上的“斗士学生”批判五毛党，批判政府但依旧拼命挤入公务员；无数人批判垄断国企但是一个垄断国企offer可以乐翻天。等等之类。爱国爱国还不是那么多人出去就不再回来，在国外道貌岸然的民主运动起来，天天说国内该怎么样该怎样，为什么这些人不回国举事啊？估计还是怕毁了自己的安乐生活。唉~~ 说多离题了。

外企，看是什么会计准则体系。欧洲的，正如我刚才所说，国内的编制方式已经基本认可。因此了解IFRS和PRC GAAP 的差异已经不是什么可以炫耀的资本。具体到相应的国家，你想去那个企业，他是哪个国家的，如果你有这个国家的CPA当然会加分。而你要是CICPA，当然在国内的这个外企也加分。如果是美企，AICPA当然是首选~~ 我很多在美企的同学都得益于此。当然，实际经验更加重要。
(There is no doubt that AICPA is more useful in American companies because they are American. However, for many others Chinese candidates want to leave more options, ACCA is the strongest solution because it is much more global. Put in a simple way, you would not expect a German company to apply the accounting regulations from one of the 51 states of USA. It is a joke to follow the accounting regulations of Utah state for a German firm. Nevertheless, ACCA is indeed great over here becuase it follows IFRS. )

唉您可以joke German company follow US GAAP，但德国企业不遵循自己GASC颁布的准则而follow IFRS难道就不能被Joke？？您片面的强调ACCA的好处，问题这个好处是建立在接受这个standard 的会计体系才能得到。如果这个国家的GAAP都不是IFRS， ACCA还有您说的那么大意义吗？主要经济体，有一个是100% copy IFRS的吗？就连您唾弃的国内准则也只是翻录而已。所谓的more option，唉，您不知道什么叫做四不像吗？通才重要还是专才重要？“more global” 还不就像国际金融，国际贸易，国际工商管理这些专业一样，好听，好看真好虚！！所有的商业活动都是建立在特定的经济和法律架构内的，没有那个CFO说，我就用IFRS来迎合全世界，虽然它确实很global。那些解决问题能力，分析能力就只有ACCA才能培养出来？那这全世界这些高等学府，中等教育都吃干饭了是吧？

希望这个能对你有所帮助~~~ 一家之言，多多包涵。

-- by 会员 xujiangTT (2011/5/10 8:45:07)

In general, the main qualifications do have their value. Nevertheless, ACCA and ACA are great qualifications and therefore should not be tarnished by some naive pupils. CICPA and AICPA have far too much number crunching which reflects the old fashion of accountant who just keeps head down to cruch the number. Fortunately, the capacity of case study, scenario analysis, problem solving and essays/report writing from ACCA is certainly more crucial for career developement. Analysing the business scenario, presenting the solution, reporting and communiting with the global peers, solving the problems and promoting the global deals; this is the real competitive advantage, this is the real image of modern accountants, and this is the future tendency! As an ACCA and also CFA candidate, I trust the quality of ACCA/ACA and therefore guard for its honour. I hope more Chinese candidate join our team for the better goverance of Chinese accounting and financial system, and for the global competition of Chinese indeginous firms!

真不知道是谁通篇的 “crunch the number of ”通过率啊，覆盖面啊这些数据。真是要佩服您的主观臆断啊！！我就不说国内会计怎样了，您都可以说AICPA的人是 old fashion of accountant who just keeps head down to crunch the number，行吧，虽然我没在美国读过书，但我敢肯定的是全世界最好的会计学老师是在美国的，这些教授组成的AICPA委员会就是一个只会crunch the number的一群人。那我请问，ACCA里面那些现代管理学概念，corporation finance的那些公式，那些投资组合的观念，内控观念是谁发明出来的？是ACCA？还是所在地英国？和美国经济比起来，英国经济不是old fashion，是pineer是吧？那您要这样想我也无所谓了。您的这一番偏激的言论真让我觉得为您尊敬的ACCA 会员抹黑啊！！

再说你崇尚“the capacity of case study, scenario analysis, problem solving and essays/report writing”，就连国内的CPA考试都会考这些东西。您是不是仙居太久不食人间烟火啊？再回过头来说，这些能力还要到ACCA去培养，那您的高中，大学真算是白读了。就是一个职业资格，被您说的简直就可以代替高等教育或者职业教育了。真要如您所说，那ACCA真是个神奇的地方了。

-- by 会员 LBSMIF (2011/6/15 2:31:51)

這位同學，ACCA/ACA之所以有14科的入學要求，主要是因為他考試最出設計給無會計教育背景人士。如果在英國或認可學校有會計學本科（豁免首五門后）也是只有5個paper.

AICPA/CPA Australia/CA Australia 最初設計針對人群為擁有本科學位並且在本科期間修讀過指定會計學分的學生（以cpa australia為例，就要求學生修都11個subjects相關的學分），基於已與大學期間修讀學分呢在專業考試階段只需報考5－6門考試。（最新的改革呢,cpa australia 也開始（9＋6 考試模式給無任何專業會計背景的學生考試）

-- by 会员 hkuedison (2011/1/26 19:24:02)

(I am ACCA and my ACCA Number is 0867622. I understand the good quality of the qualification. I have reiterated many times. It seems that your English is a problem. I don't quite understand how you passed the exams of AICPA. Perhaps you sat the exams in the State in the middle of nowhere. Therefore it was easy for you to take advantages of the loopholes. )
这位兄弟是不是ACCA协会PR或者之类的啊？难以相信这样的拐弯抹角的来力挺ACCA是最好的。我看了看后面的回复，基本都是排他性的力挺ACCA。请允许我继续表达我的不同意见。
这位同学说得很对！！不知道那位如此拥护ACCA或者ACA的同学怎么查的相关资料。ACCA 和 ACA 那么多课程就是因为他能够接受非会计专业的申请者。其他的我不了解，AICPA 的报名流程比较复杂，绝大部分州需要会计学位甚至相关会计和商业课程学分和课时，绝不是那么ACCA拥护者所说什么人都可以考。当然，有几个州可以考。能报考也不一定能够考过，因此根据报考人水平来评判一个考试的水平和证书的含金量有些离题~~~~
(Belemebriller said she had not had an accounting degree, but she could still register and do AICPA. Check her post on CD. A lot of ACCA subjects only have 35% global pass rate. It is simply because lots of candidates find it too hard to sit on exam.)
35%的全球通过率！！这就是你认为ACCA好的依据是吧？？那CICPA“全球”10%左右的通过率是不是证明它远比ACCA好是吗？可惜的是你无法接受你自己的论证逻辑导致的不敢想象的结果。我先不说你会中文不写中文的怪异习惯，就你这样的论证逻辑也太对不起你擅长的英文表达所需要的逻辑了吧。你看看我上面说的最后一句“根据报考人水平来评判一个考试的水平和证书的含金量有些离题~~~~”而你的反驳继续使用明显不合适的逻辑。什么有些人考AICPA都不是学会计的~~之类的。我都在上面说了，有些州是允许的。继续按照你的逻辑，那还有非常多的州不允许呢！！美国只有不发达的州，犄角旮旯的州才会允许非会计出身的人考AICPA。而您拥护的ACCA心胸宽广的接纳所有有志于会计职业的有志青年。按您的逻辑来说，是AICPA好呢？还是ACCA好呢？？CICPA 对参考的人的会计要求好像也比AICPA还要要高吧？拿参考人员背景和通过率来评价一个会计资格证简直有辱这个资格证明！

(We need a good score of GMAT, a shinning transcript and a posh experience to gain a top MBA offer. The background is indeed important. If we don't have yet, we must work hard to gain it. It is incorrect to criticise whoever has a better background than us simply because we want an equality.)
还有一点我觉得那位ACCA 拥护者也理解错误了。香港是有HKCPA执照的，不是ACCA就能自动成为HK CPA 的，因此正如他所说，所有经济体在会计签字这个内政权利上是不会让步给一个英国的会计协会的。就算是英联邦的国家，例如澳大利亚，加拿大都有要求成为本国法律意义上的CPA才能执业。当然，很多accounting and tax service 不需要CPA的执照。其他那些小国能执业也没有意义！！如果从执业角度来说，ACCA确实是个鸡肋~~~
(Partly agree. No country will allow other couterpart accounting associations to shadow its own. Nevertheless, in the light of global business integration, financial & accounting professionals need a global benchmark to measure the professional capacity. There is no other qualification like ACCA having so many members all over the world. It is certainly a big plus rather than a 鸡肋. )

这位仁兄肯定不需要通过职业吃饭，他只要忽悠和宣传ACCA就可以“养家糊口”了。什么global benchmark 啊 reputation啊能职业？能签字？能养活一个立志于CPA职业发展的人？国内四大都要求CICPA才能晋升经理，才能签字。美国四大要求 AICPA，澳大利亚要求澳大利亚CPA，ACCA 只能是个锦上添花之物。如果你连字都签不了，这个证也就是个荣誉证书而已。相信，除开ACCA 协会的工作人员以外，主要经济体的accounting firm 或者 corporation 都是优先考虑有本国资格证的就业者，而不是这个大而无“权”的ACCA。这位仁兄自己都说ACCA只是个“big plus”。问题就在于这个plus 就像一个0，前面没有1的话再多也没意义！！1是什么大家都明白。

(With ACCA and additional training on local regulations, ACCAs are capable to sign off the report in many countries, including Australia, Singapore and HK. You should check the exchange arrangment of ACCA and other ACC bodies. I haven't heard CICPA has any mutual recognition with any other ACC bodies)
(Check the web for details.)
其次，如果说从专业发展上来说，ACCA的意义绝对不如一个良好大学的会计学学位有用，无论从学术上还是工作上。这一点是毋庸置疑的，你要一个名校的会计学位，从专业上来说ACCA确实没有太大的意义。
(It is good to gain a degree from the top University. However, there are a lot of failed or less qualified students in the top universities. It creates lots of uncertainty to employers. In contrast, ACCA qualifcation provides a fairly reasonalbe benchmark for employers. In other words, as long as you can gain the qualification, it reflects your real ability of accounting and finance. Also, it is impossilbe to cheat in ACCA exam. How many students in Chinese universities cheat on exam? I don't need to tell you how big of the number.)

继续是个答非所问。先不说国外，说说国内吧。考个ACCA的钱和考个好学校的会计研究生比起来，哪个贵？按照这位仁兄的说法，ACCA无比之难啊！！那对于这些failed or less qualified 的可能英文都不行的 students 考个ACCA和考个国内好大学的会计研究生比哪个难？我就见不得这种国外月亮一定圆的人！！对，国内大学作弊的很多，但是请不要侮辱那些不作弊的人。按照你这个逻辑，难道社会上有小偷了，那其他的守法的公民也干不出好事？简直荒唐！！有人作弊就否定整个体系中的所有人，然后告诉大家，你们在国内没得救了，投奔国外文明考试吧。简直是笑话！！有本事的人在什么体系中都会混得好，cheating 的人就算投奔你的ACCA考试也还是cheating。再退一步说，国外就没有作弊？只是考试方式不同而已，国外那么多的paper report 网站，那么多的作业网，是不是也算是作弊啊？

(It is so funny and so ironic that you talk about patriotism. May I ask why you did AICPA then? It seems you love USA much more than China because you claimed AICPA is the strongest qualification in the world.)

还有一点也需要考虑，目前国内的会计准则基本上和IFRS很接近，同时欧盟也已经认可中国会计准则作为IFRS类型的会计准则而接受中国新会计准则下的报表。香港也是如此。这就是为什么四大这几年和国内所竞争越来越不占优势（执业门槛上来说）。所以世界上基本也就只剩下IFRS 和 US GAAP 两大会计体系。US 会不会投靠IFRS，这一点我觉得可能性不大。AICPA的申明只是想表明，IFRS体系对于现在的商业社会来说已经相当有意义，因此希望美国的CPA要了解这一体系，而不是说US GAAP要趋同于IFRS。老美是不可能这样做的。这样的话华尔街的那些会计操作还怎么搞啊！！！
(Not much waffling here, just a quick example. US GAAP allows LIFO. IFRS bans LIFO. I think IFRS is correct. USA is still strongest economy in the world, but it doesn't mean it is always the best. Or USA could be right to rip off Chinese currecny and to loot Chinese people's wealth, if your logic is correct. )

老兄！您能还再学生气一些吗？？美国准则中一个地方您认为不合适+美国不是什么地方都是最好的=ACCA最棒？ IFRS 最棒？感觉您连会计是什么这个基本的概念都有些混乱。会计就是个反映客观事实的信息系统。怎么反映才是最合理的只能根据现实来看. 应该所有学过会计的都应该知道，后进先出在通货膨胀剧烈的情况下比先进先出要更加谨慎的反映企业运行状态。任何方法都是有它的存在意义，简单的ban不是明智之举，这只能表明IAS体系对于这个体系下的职业人员道德和专业素质信心不大，所以在目前通胀不是很厉害的环境下强行禁止。这个和您所唾弃的中国会计准则体系如出一辙。国内的会计体系就是规定得很死，以前更死。最后，这个和老美说我们操纵汇率又有啥关系啊？实在看不懂你的逻辑。我什么时候说了美国都是对的了？反而是您在不停强调ACCA最好。请您不要忘记，在汇率问题上英国也是美国的帮凶。按照你的逻辑是不是ACCA也应此而被唾弃。美国不会放弃他们的体系和他们的价值观！也就是这种固执导致了他们的偏见，而打破这种偏见，只能靠我们自己努力奋斗而不是投靠不土不洋的ACCA。

(I agree UK and USA won't be very nice to Chinese. However, we have to admit that they have been doing better on acc regulations and financial supervision. Being humble, learning from them and eventually overtaking them is the only way for our Chinese. In fact, IFRS is a window of the opportunity for China and many other countries to risist the dominance of USA. So why you recommend the AICPA so much? If you loved China as you hint, you should support ACCA and IFRS.)
如果你要想回国发展，CICPA肯定是首选~~~ 考完CICPA，ACCA也能免去很多门，也算是一举两得。而ACCA的任何成绩CICPA是不会认可的。
(Incorrect! With CICPA, you can only have 5 or 6 exemptions. It is not helpful at all. F1 to F6 are the easiest subjects. Candidates still need to do 9 subjects. P1 to P5 are really difficult.)

实在看不出来这个incorrect在哪？我说考CICPA可以免掉ACCA很多门，你也说可以免掉F1到F6，我记得ACCA也就14 15门吧，一次免掉6门不算“免去很多门”,后面考试很难和实际可以免去6门有矛盾吗？真是看不懂你的逻辑！先考ACCA 你要考15门左右，然后CICPA继续考7门，一共22门左右。先CICPA再ACCA 只要考15 16门，这难道不是大大的好处？不是一举两得？你一定要苦逼的先考掉"难死"的ACCA15门然后继续死磕7门CICPA？您的时间和精力果然不同凡响，天赋异禀啊！！

(I cannot see any point of your arguement. It likes an insane lady throwing all the pointless rubbish out of the messy kitchen.)
发展好坏还是看你个人的能力和付出，主要的CPA证书都是好东西，任何一个都不容拿到。适合与否还是要看你的发展地区和方向。

四大，先CICPA 和然后AICPA 绝对是最牛的，我就是这地方出来的。
(You have the right to guard your qualifcation, same as I do. I certainly disagree CICPA, AICPA 绝对是最牛的. I did a few subjects of CICPA. Te be honest with you, I did not find it great. It is just a test of the number crunching. Once you pass the tests, you forget everything. It is typical Chinese exam. Guess it is the same as AICPA. However, ACCA exams maily test case study, scenario analysis, problem solving and essays writing. After conquering nearly 10 exams, you obtain the valuable ability which will benefit not only your career but the overall professionalism in the life time. 我就是这地方出来的。 But you must repect there are other way to success, possibly many other better ways.

不知道是你的中文有问题呢还是我的中文有问题，正常中国人都能看出这里的“牛”是指人牛，是指工作能力牛。怎么看都不是说liscence牛啊？如果是我表达不清影响了您的反驳我道歉！可是您的反驳再次体现出了您的”学生气”。CICPA考完就忘？只能说明你就没继续干国内的工作。你要是都不干国内的工作，你去考CICPA那就像小时候学的化学，数学。现在还有几个人记得？我担心您又继续拿国内教育体系来说事，请注意，您问几个老外，看看如果不是干化学，数学相关工作的，你看他们几个人还记得！！考完就忘的考试就说明考试不好？那只能说明你就是个学生，为了考试而考试！！如果你干这一行，你会忘？？？就好像您说的ACCA是lifetime的收益，要是您以后就不干会计了，估计您也是忘光光。

什么写作技能，什么分析技能，这是会计资格考试要考的东西吗？您是不是高中没毕业啊？不会写文章，不会分析数据啊？这些东西，在实践工作中一学就会，还要考才能会啊？那这样的人也只适合当个学生了，永远考试才能学会东西。报告啊，分析啊有得是模板借鉴，重要的是解决实际问题的能力！！ ACCA 就算满分，能够写出非常漂亮的报告，非常专业的分析报告，但您看得懂中国税表吗？您会处理中国年检吗？您能解决如何在国内融资吗？空洞的报告有意义吗？请注意，这个讨论的前提是在国内的四大工作。如果您没在国内四大呆过，那您就不要乱发表言论。估计这个论坛中有的是人是在职四大的。他们自然知道我之前说的话对不对。各位看客，自己评价。

(As international accountants, we need not only to read Chinese financial reports, but also the reports from other countries. ACCA certainly provides a good bechmark. The work experience is certainly the king. Nonethless, comparing in between these qualifications, ACCA does have better training on analysis and reporting writing. I don't think you know how to write a business report properly. Using a tidy and concise language is the key of business writing. Your writing is full of waffle and pointless arguement, perhaps pointless mess. I think you need an urgent training on business writing. Take my advice, you will benefit from it.)
央企，CICPA 一定最重要，其他的是锦上添花。我现在就在一个央企做财务经理，这也算是我的经验之谈。
(Agree with you here, CICPA is important in SOEs. Well, Guangxi may be the most important one.)

一看就是个愤青，但是又没啥建设性建议的愤青。关系只有中国有啊？外国没有啊？只有央企有啊？外企没有啊？杜拉拉里面的关系还不复杂啊? 请不要为自己没有人际交际能力而推卸责任！请不要把自己说的多么的清高且愤世嫉俗，只是你没有勇气面对而已。世界上没有一个完全只靠自己能力的“理想国”。国外公司亲戚入职，这些事情还少啊？很多国内的学生或者职员出国去追求所谓的公平，到头来你会发现国籍>社会交际能力>经验>学校>证书这么一个冷酷的不等式中。

自己没在央企呆过请不要人云亦云。不可否认，有很多关系户，但是没本事的也就是个职员而已，中高层很多都是靠自己奋斗出来的。哪里来的那么多太子党，富二代啊？关系还不是自己社交能力培养出来的。有关系，有本事，为什么就不能混得好啊？！？！是不是social 就可以正面理解，但关系就一定是负面？难怪很多人都觉得“social”无罪，“关系”无理。我正面的理解这种愤青是一种单纯的表现；负面的来说就像是国内无数网上的“斗士学生”批判五毛党，批判政府但依旧拼命挤入公务员；无数人批判垄断国企但是一个垄断国企offer可以乐翻天。等等之类。爱国爱国还不是那么多人出去就不再回来，在国外道貌岸然的民主运动起来，天天说国内该怎么样该怎样，为什么这些人不回国举事啊？估计还是怕毁了自己的安乐生活。唉~~ 说多离题了。

(Overhere, every CDer would agree that you are more than an angry youth.)

外企，看是什么会计准则体系。欧洲的，正如我刚才所说，国内的编制方式已经基本认可。因此了解IFRS和PRC GAAP 的差异已经不是什么可以炫耀的资本。具体到相应的国家，你想去那个企业，他是哪个国家的，如果你有这个国家的CPA当然会加分。而你要是CICPA，当然在国内的这个外企也加分。如果是美企，AICPA当然是首选~~ 我很多在美企的同学都得益于此。当然，实际经验更加重要。
(There is no doubt that AICPA is more useful in American companies because they are American. However, for many others Chinese candidates want to leave more options, ACCA is the strongest solution because it is much more global. Put in a simple way, you would not expect a German company to apply the accounting regulations from one of the 51 states of USA. It is a joke to follow the accounting regulations of Utah state for a German firm. Nevertheless, ACCA is indeed great over here becuase it follows IFRS. )

唉您可以joke German company follow US GAAP，但德国企业不遵循自己GASC颁布的准则而follow IFRS难道就不能被Joke？？您片面的强调ACCA的好处，问题这个好处是建立在接受这个standard 的会计体系才能得到。如果这个国家的GAAP都不是IFRS， ACCA还有您说的那么大意义吗？主要经济体，有一个是100% copy IFRS的吗？就连您唾弃的国内准则也只是翻录而已。所谓的more option，唉，您不知道什么叫做四不像吗？通才重要还是专才重要？“more global” 还不就像国际金融，国际贸易，国际工商管理这些专业一样，好听，好看真好虚！！所有的商业活动都是建立在特定的经济和法律架构内的，没有那个CFO说，我就用IFRS来迎合全世界，虽然它确实很global。那些解决问题能力，分析能力就只有ACCA才能培养出来？那这全世界这些高等学府，中等教育都吃干饭了是吧？

(The conversion of gobal accounting standards is an irriversible tendency. Minor difference is tolerated but not encouraged. It is essential for globalisation. It seems that you choose to stay in the little corner and refuse to move forward with the main stream. I don't understand what sort of backforward accounting training you had. More pathetically, how much more the less-qualified accountants like you are going to hold back the global expansion of Chinese SOEs?)
希望这个能对你有所帮助~~~ 一家之言，多多包涵。

-- by 会员 xujiangTT (2011/5/10 8:45:07)

In general, the main qualifications do have their value. Nevertheless, ACCA and ACA are great qualifications and therefore should not be tarnished by some naive pupils. CICPA and AICPA have far too much number crunching which reflects the old fashion of accountant who just keeps head down to cruch the number. Fortunately, the capacity of case study, scenario analysis, problem solving and essays/report writing from ACCA is certainly more crucial for career developement. Analysing the business scenario, presenting the solution, reporting and communiting with the global peers, solving the problems and promoting the global deals; this is the real competitive advantage, this is the real image of modern accountants, and this is the future tendency! As an ACCA and also CFA candidate, I trust the quality of ACCA/ACA and therefore guard for its honour. I hope more Chinese candidate join our team for the better goverance of Chinese accounting and financial system, and for the global competition of Chinese indeginous firms!

真不知道是谁通篇的 “crunch the number of ”通过率啊，覆盖面啊这些数据。真是要佩服您的主观臆断啊！！我就不说国内会计怎样了，您都可以说AICPA的人是 old fashion of accountant who just keeps head down to crunch the number，行吧，虽然我没在美国读过书，但我敢肯定的是全世界最好的会计学老师是在美国的，这些教授组成的AICPA委员会就是一个只会crunch the number的一群人。那我请问，ACCA里面那些现代管理学概念，corporation finance的那些公式，那些投资组合的观念，内控观念是谁发明出来的？是ACCA？还是所在地英国？和美国经济比起来，英国经济不是old fashion，是pineer是吧？那您要这样想我也无所谓了。您的这一番偏激的言论真让我觉得为您尊敬的ACCA 会员抹黑啊！！

再说你崇尚“the capacity of case study, scenario analysis, problem solving and essays/report writing”，就连国内的CPA考试都会考这些东西。您是不是仙居太久不食人间烟火啊？再回过头来说，这些能力还要到ACCA去培养，那您的高中，大学真算是白读了。就是一个职业资格，被您说的简直就可以代替高等教育或者职业教育了。真要如您所说，那ACCA真是个神奇的地方了。

(It appears to me that you have not had proper training on international accounting. If so, you would have known that three out of the Big 4 are actually originated from UK. The fact is the strongest arguement to your waffling.)

-- by 会员 LBSMIF (2011/6/15 2:31:51)

ACCA,AICPA,CICPA都是很好的职业资格，拿到任何主流资格的同学都是很值得佩服的牛人。他们之间没有什么好坏之分，只有适用于否之别。你在什么地方混，就考什么地方的liscence。抬高自己家贬低他家本身就违反了执业会计师基本的职业道德操守。

(I respect the main valuable qualications as I already said. ACCA is a great qualication therefore the reputation of ACCA should not be damaged by ignorant people like you. I only tell the truth of ACCA and guard its honour. It is you and many other naive pupils violate the professional ethic to tell shit on ACCA. You'd better check what you said in the previous posts.)

大过年的，发一顿牢骚，唉~~~

(Typical Chinese lady. It's obviously been prepared for a while. You even choose the specific date, 2011,01,18. Do not think well-trained ACCA will not notice your little trick. It just makes me laugh.)
(From what you reply, I was certainly not impressed of the very good quality of CICPA and AICPA. Perhaps it was not because the qualifications, but because of you. With AICPA, you could barely use English to argue, I simply suspect that AICPA has no use to you but a paper to show off. For God sake, do not put more sham on AICPA. Lots of CDers are still doing it.)

-- by 会员 xujiangTT (2012/1/18 14:52:54)