西方会计师的资格过去大多不经考试,只讲资历,就授予职称。目前普遍实行考试制度。应考的学历和资历都有一定要求。英国、美国、加拿大、荷兰、西德都要求大学毕业取得学士学位,不过英、美规定有相当同等学力也可以参加考试。法国的要求比较低,有中等学校毕业文凭就可以了。但是荷兰的要求高,规定一般会计师要有大学学士学位,高级会计师须大学毕业后继续到研究生院取得经济学博士学位以后才能报考。不管学历高低,应考条件普遍要求要有一定的资历,即专业实践经验。要求的时间长短各国不一,美国要求为两年以上,法国三年,英国三年到四年,西德六年,荷兰为五年。英国和法国的考试有各自的特点:英国会计师 Most of the qualifications of Western accountants in the past without the exam, only seniority, it awarded the title. At present, the examination system is generally practiced. Should have the qualifications and qualifications have some requirements. Britain, the United States, Canada, the Netherlands, West Germany require graduated from college to obtain a bachelor’s degree, but Britain, the United States provides that there is considerable academic ability can also take the exam. France’s request is relatively low, with a secondary school diploma on it. However, the high demand in the Netherlands requires that a general accountant should have a bachelor’s degree. Senior accountants should continue to apply for a doctoral degree in economics until they graduate from the university. Regardless of academic qualifications, test conditions generally require a certain qualification, that is, professional practical experience. The length of time required varies from country to country, with the United States requiring more than two years, France for three years, Britain for three years to four years, West Germany for six years and the Netherlands for five years. British and French exams have their own characteristics: the British accountant