Summary: Register accountant association to have more perfect ego administration. If the United States registered accountant association to set office of ministry of morality of advanced technology committee, profession, accountant the branch such as committee of ministry, vocational training ministry, exam, match each accordingly include lawyer, engineer inside the full-time work team of 500 much people is in charge of routine.

The international that registers accountant industry to run system is compared

Register accountant to be in uphold market economy order, interest of protective society public and investor are producing main effect in legitimate rights and interests. World each country takes seriously very and strengthen pair of management that register accountant trade. According to the intervening rate that the government manages to registering accountant trade, there is system of manage of bamboo of industry of attention book accountant to be able to be divided commonly on international at present control oneself for the industry model intervene with the government model two kinds.
　　
One, system of industry self-discipline management
　　
System of management of industry self-discipline manage is to point to main by civilian the pattern of a kind of management that asks professional organization to undertake administrative to registering accountant. On this kind of mode, register accountant by civilian ask association executes autonomic management, the government is inferior to interpose, this mode is a delegate with the United States, England. The country such as Canada, Australia, New Zealand, Argentine, Nigeria also uses this kind of pattern.
　　
(One) this mode characteristic
　　
1, have qualification of attention book accountant exam, hold course of study is registered and the regulation such as working criterion by register accountant association to be in charge of making. Although also drafted the code that a few have attention book accountant to run a side,be like American each city, but these formulary content are simpler, advocate if give to registering the position of accountant,approbate. And waiting about the specific measure that registers accountant qualification management and working standard is register accountant association to be in charge of making by the United States. Be like again, although England is in " company method " in made a provision to registering the qualification of the legal status of accountant, but the content of specific operating rules and professional management also is by register accountant association to be in charge of making.
　　
2, be carried out by what register accountant association to be in charge of controlling audit standard and check audit work quality. In the professional ethic that if the United States registers accountant association to will abide by audit criterion to serve as a of the member main obligation to include,registers accountant, installed ethic to carry out an orgnaization to be in charge of controlling a member accordingly hold trade situation. This executive orgnaization basis violates compasses degree to be in to violating compasses member respectively wait for disciplinary treatment with membership of warning, amerce, time-out, discharge membership, give on proceedings of a conferences announcement. In the meantime, the United States registers accountant association to abide by quality to control standard for office of inspect backbone accountant, still established executive board of troops under one's command of accountant general affairs, the discovery in be in charge of be being checked to each other of a person of same business has the office that violates compasses problem to undertake condemnatory. Be like again, the enrollment of the country such as England, Canada, Australia accountant association is supervisory member hold trade act, also established corresponding discipline committee, be in charge of what to registering accountant, accountant the office carries out audit standard circumstance supervising, and to audit working quality undertakes checking, right violate compasses person give punishment, in order to defend the reputation of course of study of one's own profession.
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