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随着社会主义市场经济的建立和发展,注册会计师的地位和作用越来越为人们所重视。“不拿国家工资的经济警察”已成为不少人择业的选择。1994年1月1日起施行的《中华人民共和国注册会计师法》明确规定,参加注册会计师全国统一考试是取得注册会计师资格的唯一途径。为了取得从事这一职业的法律资格,1994年全国有11.6万人报名参加注册会计师全国统考,其中有482名港澳台居民及外国籍公民。考试于9
With the establishment and development of the socialist market economy, the status and role of certified public accountants are paying more and more attention. “Economic police who do not take state wages” has become the option of choice for many people. The “Law of the People’s Republic of China on Certified Public Accountants”, which came into force on January 1, 1994, clearly stipulates that participating in the unified national exam of certified public accountants is the only way to obtain the qualification of certified public accountant. In 1994, 116,000 people enrolled in the national examination of certified public accountants in order to obtain the legal qualification to engage in this occupation. Among them, 482 were residents of Hong Kong, Maucao and Taiwan and foreign citizens. Exam at 9