China Institute of Certified Public Accountants (hereinafter referred to as "AICPA") is a statutory body that conducts industry management and services under the leadership of the Party Group of the Ministry of Finance. It is established in accordance with the relevant provisions of the Law on Certified Public Accountants and the Regulations on the Administration of Registration of Social Organizations, and undertakes the functions entrusted by the Law on Certified Public Accountants and the functions stipulated in the Articles of Association. Established in June 1988 1 1.

The main responsibilities of the CICPA are: (1) to examine and approve the members of the CICPA and guide the work of certified public accountants of local certified public accountants associations; (two) to formulate standards and rules for the practice of certified public accountants, and supervise and inspect the implementation; (three) to organize the annual inspection of the qualifications of certified public accountants and the practice of certified public accountants and accounting firms; (four) to formulate industry self-discipline management norms and punish members who violate relevant laws and regulations and industry management norms; (5) Organizing and implementing the unified national examination for certified public accountants; (six) to organize and promote the training of members and the construction of talents in the industry; (7) Organizing business exchanges, conducting theoretical research and providing technical support; (eight) to carry out the publicity of certified public accountants; (nine) to coordinate the internal and external relations of the industry, support members to practice according to law, and safeguard the legitimate rights and interests of members; (ten) on behalf of the CPA industry in China to carry out international exchanges; (eleven) to guide the work of local associations of certified public accountants; (twelve) to undertake other related work as stipulated by laws and administrative regulations and entrusted or authorized by state organs.

The AICPA actively explores the rules of industry management, strengthens the construction of service, supervision, management and coordination functions for certified public accountants and non-practicing members, and establishes and improves the industry management and service system.

That is, the judicial expertise service system oriented to serve the economy and society, the ability-oriented examination evaluation system, the strict "threshold"-oriented registration access system, the practice standard system oriented to international integration, the continuing education system oriented to lifelong learning, and the supervision and inspection system oriented to honesty, morality and practice quality.

The firm's "going out"-oriented international cooperation system, the development strategy system of becoming stronger and bigger, the party building work system of political guarantee, and the industry organization system of service supervision and management coordination.

By the end of 20 17, 12 and 3 1, the AICPA had 8605 group members (accounting firms), including 40 registered securities and futures accounting firms, and1large mainland accounting firms approved to audit H-share enterprises. There are 237,000 individual members, including certified public accountants 105570 and non-practicing members 13 1633.

China Institute of Certified Public Accountants has 28 18 senior members and 17 honorary members. At present, there are more than 260,000 certified public accountants and more than 300,000 employees in the whole industry. There are more than 4.2 million enterprises and institutions serving the CPA industry, including more than 3,000 listed companies.

The AICPA joined the Asia-Pacific Federation of Accountants (CAPA) and the International Federation of Accountants (IFAC) in1June 5438+1October 1996 and1May 65438+1October 1997 respectively, and established friendly cooperation and exchanges with more than 50 overseas professional organizations of accountants.

The highest authority of China Institute of Certified Public Accountants is the National Congress, which elects the board of directors. The Council elects the chairman, vice-chairman and the Standing Council, and there are several special committees and professional committees under the Council. The Standing Council exercises its functions and powers when the Council is not in session. The Association has a secretariat as its permanent executive body.

At present, the Council has 1 1 special (professional) committees. They are Strategy and Finance Committee, Registration Management Committee, Education and Training Committee, Auditing Standards Committee, Professional Ethics Standards Committee, Professional Steering Committee, Disciplinary Committee, Appeal Committee, Legal Aid and Rights Protection Committee, Small and Medium Accounting Firm Committee and Industry Informatization Committee.

The secretariat of AICPA has 15 functional departments, including: Party Committee Office (General Department), Examination Department (Office of Certified Public Accountants Examination Committee of Ministry of Finance), Registration Department, Continuing Education Department, Professional Standards and Technical Guidance Department, Business Supervision Department, Research and Development Department, International, Hong Kong, Macao and Taiwan Affairs Department, Industry Party Building Department, United Front Work Department, Journal Editorial Department, Information Technology Department, Personnel Department (Office of Discipline Inspection Commission) and so on.