第三十三条注册会计师应当加入注册会计师协会。
Article 33 a certified public accountant shall join an institute of certified public accountants.
我已经通过了中国注册会计师协会所要求的五门课程。
I have passed the five courses required by the Chinese CPA Association.
我已经通过了中国注册会计师协会所要求的五门课程。
I have passed the five courses required by the CAP association.
第四条注册会计师协会是由注册会计师组成的社会团体。
Article 4 The institute of certified public accountants is a public organization composed of certified public accountants.
除有本法第十条所列情形外,受理申请的注册会计师协会应当准予注册。
Except the situations specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall permit the applicant to register.
第十二条市注册会计师协会受理申请后,应在六十日内决定是否批准。
Article 12 the Municipal Certified Public Accountants Association shall make a decision on approval or disapproval within sixty days upon accepting the application.
除有本法第十条所列情形外,受理申请的注册会计师协会应当准予注册。
Except for situations as specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall permit the applicant to register.
我已经通过了中国注册会计师协会所要求的五门课程,但证书要到下个月才能拿到。
I have passed the five courses required by the Chinese CPA Association, but the certificate won't come to hand until next month.
我呼吁四大会计师事务所,四大行和中国注册会计师协会协力合作,推出一个网上询证系统。
I call for the Big Four accounting firms, the Big Four Banks and the CICPA to get together to work out a system for online confirmations.
在中国,与美国注册会计师协会相同的负责管理注册会计师的机构是中国注册会计师协会。
In China, the institute same as CICPA, which is responsible for administrating CPAs, is the Chinese institute of Certified Public Accountants (CICPA).
第二条中国注册会计师协会(以下简称中注协)对会员违规行为实施行业惩戒,适用本办法。
Article 2 These Measures shall apply when the CICPA imposes industrial disciplines on its members for their practice compliance violations.
我已经通过了中国注册会计师协会所要求的五门课程,但证书要到下个月才能拿到。那怎么办?
I have passed the five courses required by the Chinese CPA Association, but the certificate won't come to hand until next month. How about that?
中国注册会计师协会制订了《内部控制审核指导意见》,对注册会计师执行内部控制审核业务进行了规范。
Our country has enacted the guide of internal control evaluation by the CPA Association, which provides the rules to CPAs' internal control evaluation.
注册会计师协会的Steve Priddy说即使主管人员认为公司能继续经营,他们也必须将其担心开诚布公。
Steve Priddy, of the Association of Chartered Certified Accountants, says that the onus will be on directors to be frank about any worries, even when they consider the firm a going concern.
国际会计公会在2009年启动了AIA-CPA转换项目,目的是为了推广中国注册会计师协会(CPA)的国际化。
AIA launched the AIA/CPA Conversion programme in 2009, to promote internationalisation for the Chinese Institute of Certified Public Accountants (CPA).
在财务准则委员会诞生之前,美国注册会计师协会(AICPA)的会计原则委员会(APB)实现定义会计原则的功能。
Before the creation of the FASB, the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles.
会计公司为招揽审计业务,采用低价进入式定价策略,期望通过签订较长期的审计约定来弥补前期的损失,美国会计协会认为这种审计定价策略会损害注册会计师的独立性。
Accounting firms adopt low- bailing pricing strategy in order to get more audit arrangements and to build long- term corporate relation to cover their lost in the early term.
会计公司为招揽审计业务,采用低价进入式定价策略,期望通过签订较长期的审计约定来弥补前期的损失,美国会计协会认为这种审计定价策略会损害注册会计师的独立性。
Accounting firms adopt low- bailing pricing strategy in order to get more audit arrangements and to build long- term corporate relation to cover their lost in the early term.
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