Certified Public Accountant System A Comparative Study

After China's entry into the WTO, China will be in a open,fair and untwisted competition with other members of the WTO. This kind of competition will be comprehensive and serious. As a part of service and trade market, accounting profession will face with severe competitions in qualified accountants, auditing technology and experiences. At the same time, the increasing integration of China and world economy after entry into the WTO will make room for the development of domestic accounting profession. So that there are many defects in original CPA system, such as, unable to deal with challenge and opportunity in the new century and new environment, unable to oppose the important accounting firm of international, unable to adapt to sudden change of the market and environment, etc. So the author thinks that, constiitimating CPA system is key to the development of China's CPAs profession, and in the process, we should try our best to consider that, whether or not it could accord to the national situation, protect the citizen's interest to maximum degree, promote the substantial, rapid, healthy development of CPA system.Beginning with the concept and background of CPA, the thesis tells us the process of CPA system in western countries and in different times of o China. The second part of the thesis is comparison of different CPA supervising system in several countries. The third part is comparison of CPA occupational standardization system in different countries. The fourth part is comparison of legal duty of different countries. Finally, it uses the result of theory analyses and comparison to analyze the way of Chinese CPA system development.