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在西方发达国家，注册会计师制度经过长期发展，已经形成一个较完善、行之有效的体系。美国的注册会计师制度已有100多年的历史。罗斯福总统曾高度评价CPA是“最受信赖的职业之一”。里根总统也对他们的工作给予高度评价：“没有你们的支持，我们的金融市场将会土崩瓦解”。美?
In western developed countries, the CPA system has developed a long-term development and has formed a sound and effective system. The American CPA system has a history of more than 100 years. President Roosevelt spoke highly of CPA as “one of the most trusted professions.” President Reagan also spoke highly of their work: “Without your support, our financial markets will fall apart.” nice?