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英國(guó)特許公共財(cái)務(wù)會(huì)計(jì)師公會(huì)

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1.英國(guó)特許公共財(cái)務(wù)會(huì)計(jì)師公會(huì)簡(jiǎn)介

特許公共財(cái)務(wù)與會(huì)計(jì)協(xié)會(huì)(The Chartered Institute of Public Finance & Accountancy,簡(jiǎn)稱(chēng)CIPFA) 的歷史可以追溯到1885年。起先,它名為市政司庫(kù)與會(huì)計(jì)師協(xié)會(huì)(InstituteofMunicipalTreasurersandAccountants)。

與CIMA相似,CIPFA也是會(huì)計(jì)細(xì)分的一個(gè)產(chǎn)物。它適應(yīng)預(yù)算會(huì)計(jì)的需要而產(chǎn)生。其會(huì)員主要是地方政府預(yù)算、司庫(kù)和會(huì)計(jì)部門(mén)的雇員。因此,除一般的會(huì)計(jì)知識(shí)外,CIPFA要求的應(yīng)試科目增加了財(cái)政稅收以及中央與地方政府等內(nèi)容。

CIPFA is one of the leading professional accountancy bodies in the UK and the only one which specialises in the public sector. It is responsible for the education and training of professional accountants and for their regulation through the setting and monitoring of professional standards. Uniquely among the professional accountancy bodies in the UK, CIPFA has responsibility for setting accounting standards for a significant part of the economy, namely local government. CIPFA’s members work, often at the most senior levels, in public service bodies, in the national audit agencies and major accountancy firms. They are respected throughout for their high technical and ethical standards, and professional integrity. CIPFA also provides a range of high quality advisory, information and training and consultancy services to public service organisations. Our weekly magazine, Public Finance, is widely read by elected representatives and officials in all tiers and corners of government. As such, CIPFA can justifiably lay claim to be the leading independent commentator on managing and accounting for public money.

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