Research On Professional Competence Of CPA

From the traditional sense, the role of certified public accountants is mainly for improving the accounting information quality, enhance its credibility, and lower transaction costs. Depend on their independent status and professional identity, certified public accountants publish professional advice for financial statements. Due to their main services on auditing and verification of capital, the public certify public accountants having professional knowledge, professional judgment ability, practice and objective attitude is reasonable. But, in the increasingly fierce competition in the market now, whether from the customer's demand or certified public accountants itself, certified public accountants require development to expand its functions, provide more management and consulting services. This puts forward higher request for certified public accountants. In addition, from the perspective of certified public accountants, in order to maintain the public trust of certified public accountants, there must be certain qualification to determine what kind of ability can be used as a CPA in practice. A Certified Public Accountant takes on Public obligations. The qualification of the CPA is a kind of social contract between the CPA group and the Public. The contract requires the CPA to perform the special function and meanwhile requires them to have Professional competence. 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. So the research on CPA professional competence has strategic significance.This article, through researching the more mature theory of the competence in the field of human resources management, introduces the content and composition of Certified Public Accountants professional competence at first, followed by exploring the impact factor of professional competence; comprehensive consideration of the major changes in work tasks to the vocational stage of the Certified Public Accountants and learning from advanced international experience, applying input-based approach and the form of questionnaire to study the constituent elements of all levels of professional competence. Finally, through the analysis of the current situation and problems on our professional competence of Certified Public Accountants, from the reform of accounting education, raising the threshold of accessing to the system of vocational and strengthening continuing education, this article takes the measures and recommendations to improve our professional competence of certified public accountants.