Comparative Research On Charge Of Registered Accountant Between China And USA

The profession of registered accountants, developing with the system development of propriety rights, is an industry- trusted by publicans, which provide independent economic certificate for clients. But publicans have to bear the risks, which brought by the inconsistence of benefits between publicans and the group of registered accountants. Therefore, whether the benefits of publicans can be guaranteed or not is decided by the charged quality of registered accountants. Along with the development of market economy in our country, the functions of registered accountants who support the market economy operation is more and more important, and the trustworthiness of registered accountants is paid more and more attention to. Thus, the higher charge of registered accountants profession is put forward in our country.By the research of charge of American registered accountants, we find that the profession of registered accountants is developing fast, has huge scale and strong competitive ability, which is closely related to the charge of American registered accountants profession. The main model is self- charge model. In this model, the main power of charge is market, and the assistant power of charge is government and law. The experience of American charge can be provided to that of our country.This paper analyzes the charge of government, law system and self-charge of American registered accountants' profession. By comparing the development of the charge system between China and America, the author put forward some policy suggestions about the development way of the charge in China.