一、加拿大注册会计师行业组织加拿大的政治体制实行联邦制,加拿大注册会计师行业组织根据联邦特别立法成立,注册会计师组织形式为非赢利公司,注册会计师及会计师事务所的营业执照由政府有关部门发放。注册会计师行业管理的具体事项则由注册会计师组织负责。加拿大公认会计师协 First, the Canadian Institute of Chartered Accountants Canada’s political system to implement the federal system, the Canadian CPA profession set up under federal special legislation, CPA organization as a non-profit company, certified public accountants and certified public accountants business license issued by the relevant government departments. CPA industry management of specific matters by the CPA organization. Canadian Association of Certified Public Accountants