在澳大利亚存在法律地位完全相同的三家会计师协会,即国家会计师协会(NIA)、特许会计师协会(ICAA)、注册会计师协会(CPAA)。这三家会计师协会依据澳大利亚公司法设立,分别有自己的章程,三家协会的全资格会员在执业范围上并不存在任何差异,因此,如何为会员提供优质的专业服务便成为协会之间竞争的主要手段。这种完 There are three accountants associations in Australia that have the same legal status, namely, the Institute of Chartered Accountants (ICAA) and the Institute of Certified Public Accountants (CPAA). The three accountants’ associations are established under the Australian Company Law and each has its own charter. There are no differences in the scope of practice among fully qualified members of the three associations. Therefore, how to provide quality professional services to members becomes the main competition among the associations means. This end