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我国的注册会计师事业,正处在大发展时期。今年7月1日将开始实施的《企业财务通则》、《企业会计准则》明确规定,注册会计师应对企业进行查帐验证,并出具证明。中央领导同志要求注册会计师要帮助私营企业、个体工商企业记帐、编制会计报表,并对个人所得税进行审查。要完成上述任务,注册会计师必须大发展。考试是解决人员来源的主渠道。全国注册会计师考试委员会决定,从今年起每年举行一次注册会计师全国统一考试。我省统考报名时间是:3月15日至4月15日;报名地点在各地、市、州、县财政局,武汉地区在湖北省注册会计师协会;考试时间在9月25日和26日。现在,各地考生正在涌跃报名,预计将超过上一届的报名人数。全国注册会计师考试委员会希望,通过国家和考生的共同努力,1993年度考试的合格比例能够比上届高一些。
China’s CPA career, is in a period of great development. July 1 this year will be the beginning of the implementation of “General Business Finance” and “Accounting Standards for Business Enterprises” clearly stipulates that certified public accountants should verify the accounts audit and issue a certificate. The central leading commanders require certified accountants to help private enterprises, individual industrial and commercial enterprises accounting, preparation of financial statements, and personal income tax review. To accomplish the above tasks, certified public accountants must make great progress. Examination is the main source to solve the source of personnel. National Certified Public Accountants Examination Committee decided that from this year once a year to hold a unified national certified public accountant examination. Examination registration time in our province is: March 15 to April 15; registration locations in all localities, cities, prefectures and counties, the Financial Bureau, Wuhan region in Hubei Institute of Certified Public Accountants; test time on September 25 and 26. Candidates from all over the world are now jumping in and are expected to surpass the previous enrollment. The CPA Examination Board hopes that through the joint efforts of the state and the candidates, the passing rate of the 1993 exam will be able to be higher than the previous one.