Keyword: enterprise accounting professional environment CPA financial management management in recent years, with economic development, the accounting officer's role in the economy is more and more important, but also many certified public accountants and accounting staff produce false false accounting, financial reporting and other violations. There is no doubt that these illegal facts should be focused on punishing, but accounting were innocent case also occur from time to time, the interests of accounting had been sufficient attention and protection, and in recent years the number of such cases on an upward trend. Enterprise accountants and CPA's interest in what respect the need to preserve the key should be how to maintain key who will help them safeguard their legitimate rights and interests have become the focus of attention of the accounting profession.
CPA's difficult
CPA profession development history has a number of years, certified public accountants and CPA volume with economic development has increased substantially, in complex economic environment, involving CPAs economic crimes levelled few CPA embarked on the path of crime. But most of the CPA to adhere to the principle, compliance with laws and ethics, there is also a certified public accountant innocent into complex economic crime cases stink, CPA's interests are not the attention and protection.
Tao of Ann lawyers on this analysis: "Although the CPA is a statutory right, but CPA in dealing with clients, is a relatively disadvantaged groups of the population, because the CPA and the seller conclude audit business attorney, billing customers, certified public accountants in practice may be subject to client's pin down or interference. ”
CPA should be based on sincerity, strictly observe the laws and regulations. In practice, be sure to auditing standards as the criterion, in strict accordance with the auditing procedure to audit. But CPA's overall working environment more complex, this translates into increased the risk of professional accountants.
To this end, the Tao of Ontario lawyer stressed that: "the interests of the public accountants for the audit reports being implicated in many cases, especially for the company's audit, the financial statements of listed companies providing false, coupled with the audit methodology and audit procedures, auditing costs and other factors, all registered accountant to find these problems more difficult, this is not a CPA's professional competence is not enough, but the practice environment is complex. At present, because public companies provide false financial reports, in fine, many situations are implicated as its do audits of public accountants and accounting firms, this is so not fair. ”
In addition to the above, the CPAs in public accounting firm internal interests should also be taken seriously. Currently, certified public accountants, CPAs often encountered malicious recruitment, wages, as well as between the interests of the shareholders disputes, in particular, such issues often arise in small and medium-sized accounting firm.
Beijing constant CPA Director Liu Kun told reporters: "in recent years, the award-winning see CPA's rights and interests to have different levels of abuse, especially in small and medium-sized accounting firm. Mainly concentrated in a few areas, a malicious recruitment because CPA of traffic in each of the 1-4 months, in order to compress costs, small and medium-sized firms were concentrated in the recruitment, 1-4 month trial period as employees, employees doing heavy work, but to give staff a meagre wages, and the trial period to try after the dismissal of employees, it has become a stumbling block to development of the industry, and serious infringement of the rights of the CPA. Second, the arrears of wages, social security certified public accountants. The third is free to terminate his employment contract. Fourth, the shareholders interests is difficult to balance the interests of the shareholders once disputes occurring between CPAs and interests are not protected. ”
"CPA's rights had been violated, once such issues, the appeal to the Court, are not worth the candle, CPA's rights more difficult, so I generally do not choose this approach, because the rights of the cost is too high. "Liu Jing on this opinion.
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