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会计这个行业其中一个传统就是「考证」。先不管这个传统是好是坏,你想进入这个领域,想能占一个席位,就先拿下个证。

虽然学校里比如 Macquarie的 Master of Accounting学习的内容和 CPA的很多内容差不多。但是相比较 Academic 公司更加倾向于 Professional Skills。

这些所谓的 Professional Skills基本少都是从考证开始培养。比如在澳洲,两个比较吃香的证 CA和 CPA。

CPA考出来后需要你还有 3年的会计工作经验才能算是认证的 CPA。所谓你需要有 Accounting Practices,会计本身就是个技术活,需要很多经验的累积。

以前提到过

在澳洲本土,更多的 Accounting firm比较倾向于要 CA,而大型公司和企业则 CPA会多一些。

因为 Macquaire和其他的朋友大都考的 CPA,一直也没有对 CA和 CPA之间的不同有太多的了解。

常常是问了 CA的都说,他们是 CA,不了解 CPA;问了 CPA又说他们是 CPA不知道 CA的。

碰到一个老师 CA多年,给很大公司做过会计,终于了解一些。

下面是简单的一些总结:

CA (Chartered Accountant) is more to be an “Accounting” person. Normally CA people is prepared to be trained as a partner.

CA is usually very familiar with Accounting Standard and really a professional accountant.

After years of accounting practices, CA would get ready to form partnership, and be able to sign off accounts. Most importantly, you should be able to sleep well at night after signing off the accounts. (As you will be hold accountable for all the accounts signed off.)

 

CPA, as mentioned previously, is usually Company accountants. There might be areas requiring specific technical skills, where CPA need to seek help from external partners.

CPA is more business focus, and that’s the reason you see many of the executives from big companies are CPA.

 

算是个开始吧。

§294 · December 28, 2011 · 术业专攻 · Tags: , , · [Print]

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