每三年为所有的被检定的公众会计员需要道德规范训练。
Require ethics training for all Certified Public Accountants every three years.
这场诉讼时自由企业基金对公众会计公司监督委员会08- 861。
The case is the Free Enterprise Fund vs. the Public Company Accounting Oversight Board, 08-861.
连续数月的竞争加剧，虚假的会计操作和一个低比例的公众持股让Groupon受到了重创，并成为下一个高β（风险系数）股票。
Increased competition, questionable accounting practices and a small free float were all known for months, Groupon just got hammered as the next high-beta stock fallen victim to the "risk-off" mode.
其目的在于保护股东以及公众，避免会计失误和欺诈性的操作。
It aims to protect shareholders and the general public from accounting errors and fraudulent practices.
由于上市公司是公众公司，其会计信息的质量影响着社会资源的配置和市场效力。
Because listed companies are publicly held companies, the quality of their accounting information affects the social resources' arrangement and the market efficiency.
虽然可能还有其它办法，但我相信，如果大家都那么做，公众对会计从业行业的信心将恢复得更快。
I think if we all did that the confidence in the accounting profession would come back sooner than anything else I think we could do.
更麻烦的是，会计人员不再被公众视为必要和公正的裁决者，而是作为进行“大交易”金融家的追随者。
Even more troublesome, accountants are no longer seen by the public as essential and impartial referees, but rather as the henchmen to financiers who make the "big deals".
所以会计信息质量再一次被推上公众的视线。
So the quality of accounting information is again pushed to the public eye.
基于这一问题的泛滥和严重性，会计诚信和会计信息质量越来越成为公众关心和探讨的焦点。
Because of the deluge and seriousness the accounting credit and information quality becomes the focus of the public.
会计信息失真将会对国家、社会公众造成极大的危害。
Distortion of accounting information may do great harm to the nation and the general public.
近年来，会计人员的职业道德问题越来越成为公众关注的焦点。
In recent years, accounting personnel ethical issues have increasingly become the focus of public attention.
由于经济活动越来越复杂，社会公众对会计信息质量的要求越来越高。
Because the economic activity is more and more complicated, the public has more and more high expectations for accounting information quality.
社会公众希望注册会计师能胜任其职能，否则将提起诉讼，甚至寻求其他外部力量，这将严重威胁到注册会计师的职业地位。
The public hope the CPA are competent, otherwise they will lodge a complaint or even quest for outside resources of help, which will threaten the CPA's professional status seriously.
公众公司必须遵守任务繁重的定期报告的要求，还要保留记录、承担法律和会计方面相应增加的费用。
Public corporations must comply with burdensome periodic reporting requirements and bear the corresponding increase in record keeping, legal and accounting expenses.
一些这些公众的成员可能是退休的会计员。
本文主要就注册会计师、法律界和社会公众分歧谈点看法。
The article mostly thinks about the difference among CPA legal profession and society citizen.
注册会计师可以向公众提供服务并与每一客户协商收取服务费。
CPAS can offer their services to the public on an individual consultant basis for which they receive a fee.
对于公众而言，会计师们从来都是存在却又不可见的。
公众认为会计师应该做的与会计师认为他们应该做的，很难达成一致。
What the public thinks accountants should do vs. what accountants think they can do.
注册会计师的职业性质决定了它是一个容易遭受法律诉讼的行业，由于社会、公众、法律等原因，使民间审计职业近年来一直遭受“诉讼爆炸”的困扰。
The profession of registered accountants easily meets the actions at law. The folk audit is obsessed by actions at law due to the causes of the society, public and law.
在这种情况下，如何避免审计失败案件的发生，重拾社会公众的信任，已经成为目前注册会计师审计所面临的重大问题。
Under such circumstances, how to avoid audit failure cases, regain the trust of the public, has become the major problem that CPA audit facing.
作为会计信息鉴证人，注册会计师发表的审计意见日益受到社会公众的关注。
As a attestor of accounting information, The audit opinions expressed by CPA are concerned by the public more and more.
但在同时注册会计师职业界与法律界及社会公众之间对注册会计师民事责任的一些问题难以达成共识。
Simultaneously, the accountancy circle and the law circle can hardly find common issue of CPA's civil liability.
注册会计师法律责任问题的成因有：欠缺完善的法律环境；市场运行机制不合理；社会公众对审计的期望过高；
The causes of Certified Public Accountants'legal responsibilities are as below: the lack of a perfect legal environment;
注册会计师法律责任问题的成因有：欠缺完善的法律环境；市场运行机制不合理；社会公众对审计的期望过高；
The causes of Certified Public Accountants'legal responsibilities are as below: the lack of a perfect legal environment;
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