On Governance Of CPA Firm

The cases of CPA firms and certified public accountants violating the law and discipline have been exposed in the 90's. It caused so many social problems. But after separation, there are the poor quality of CPA's operation, the illegitimate competition, the short-term action of CPA's operation and so on in CPA firms in China. The reasons are that there are some problems in the governance of CPA firm. How to deal with CPA firms becomes an urgent task in the CPA's profession at present. By making a social investigation, the author studied the governance of CPA'S firms in China, and analyzed the major problems and reasons, which were caused under the present governance of CPA firms. Some countermeasures and suggestions are put forward based on the success of the governance of western Accounting firms.The thesis is divided into four parts.Part â…  introduces the development of the governance of CPA firms. The status of the governance of international contemporary enterprises is expounded. And the change of the governance structure of CPA's firms in China, the difference of governance between enterprises and CPA firm and the characteristic of CPA firm are studied.Part â…¡ analyses the governance of western CPA firms.Part â…¢ analyses the major problems and reasons, which were caused under the present governance of CPA firm.Part â…£ tries to solve the problem and put forward countermeasures and suggestions.