英国是注册会计师职业的发源地,经过一百多年的发展,已经形成了一套较为完善的行业管理体制,大致可以按行业监管主体将其分为三个阶段。 第一个阶段:20世纪90年代之前实行行业自律为主、政府监管为辅的混合监管模式1. 行业自律。英国有多个会计师行业协会组织,影响较大的主要有 After more than one hundred years of development, Britain has formed a relatively complete system of industrial management. Generally speaking, it can be divided into three stages according to the main body of industrial regulation. The first stage: the 20th century, 90 years before the implementation of industry self-regulation, supplemented by government regulation, mixed supervision mode 1. Industry self-regulation. There are several accountancy professional associations in the UK, and the most influential ones are mainly