...注册会计师协会会长奥山章雄也指责美国《萨班斯—奥克斯利法案》将美国法律凌驾于《证券生意业务法》和《注册会计师法》(CPA law)之上,明显违反国际划定,并侵犯主权。
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In 2002, took part in CPA test, familiar with finance accounting knowledge and correlative country rule of law.
2002年曾参加注册会计师(CPA) 考试,熟悉财务会计知识,基本了解国家相关法规。
Part V focuses on the CPA legal liability to third parties in the field of securities law, brings forward new mode of CPA legal liability to third parties in this field.
第五部分研究了证券法领域注册会计师审计对利害关系人的侵权责任,提出了我国证券法领域会计师事务所对利害关系人承担责任的新模式。
How to judge the legal liability for the audit of CPA, there are different views between CPA profession and law profession.
如何判定CPA的审计法律责任,CPA职业界与法律界一直存在着不同的认识。
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