“十二五”时期是我国全面建设小康社会的关键时期,是深化改革开放和转变经济发展方式的攻坚时期,也是注册会计师行业实现转型升级和新跨越的重要阶段。2011年9月4日,中注协正式发布《中国注册会计师行业发展规划(2011—2015年)》(以下简称《规划》),在全面回顾过去十年行业发展“翻两番”和“十一五”期间所取得成就的基础上,深入分析了“十二五”期间行业 The “Twelfth Five-Year Plan” period is a crucial period for building a moderately prosperous society in all respects and an important period for deepening the reform and opening up and transforming the mode of economic development. It is also an important stage for the CPA industry to achieve transformation and upgrading and a new leap forward. On September 4, 2011, China AICPA officially released the “Plan for the Development of China’s Certified Public Accountants (2011-2015)” (hereinafter referred to as the “Plan”). After reviewing the development of the industry over the past decade, “Eleventh Five-Year ” on the basis of the achievements made during the in-depth analysis of “Twelve-Five ” during the industry