關(guān)于美國(guó)CPA與英國(guó)ACA的互認(rèn)說(shuō)明

　　當(dāng)取得美國(guó)CPA(AICPA)執(zhí)照后，你就可以獲得換取英國(guó)財(cái)會(huì)證書(shū)申請(qǐng)ACA(CharteredAccountant)的機(jī)會(huì)。注：英格蘭及威爾士特許會(huì)計(jì)師協(xié)會(huì)（ICAEW）總部位于英國(guó)倫敦，是全球頂尖的會(huì)計(jì)職業(yè)組織，目前擁有138,000多名會(huì)員，分布在160多個(gè)國(guó)家的事務(wù)所、商業(yè)和公共部門等。)詳細(xì)的互換說(shuō)明請(qǐng)參考ICAEW官方網(wǎng)站。

　　2010年1月起取得AICPA執(zhí)照5年后可以直接獲得英國(guó)皇家特許會(huì)計(jì)師ACA。

The Pathways to Membership steps are set out as follows:

1. To be eligible to apply under the Pathways program you must be a member of the American Institute of Certified Public Accountants (AICPA), a CPA (US) is not good enough for this purpose.

2. You must also have a minimum of five years’ full membership and relevant post-qualification experience in an accounting and/or business environment.

3. You are required to provide a letter of good standing from AICPA to ICAEW for verification and confirmation of your current AICPA status.

4. Your application for membership must be supported by a sponsor. The role of the sponsor is to verify that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work. The sponsor must complete the sponsor form in the application form.

5. If you are not working for a Authorized Training Employee (ATE) such as Big 4 accounting firms, the sponsor must be an ICAEW member for at least 5 years and know you for more than 3 year. If your sponsor is ATE and the Qualified Person Responsible for Training at the organization where you work, he/she does not need to know or have known you directly.

6. You are required to write up a practical experience assignment. Please refer to the attachment for an example.

7. Practicing Certificate. You must also apply for an ICAEW practicing certificate if you.