英国特许公共财务会计师公会

1.英国特许公共财务会计师公会简介

特许公共财务与会计协会(The Chartered Institute of Public Finance & Accountancy,简称CIPFA) 的历史可以追溯到1885年。起先,它名为市政司库与会计师协会(InstituteofMunicipalTreasurersandAccountants)。

与CIMA相似,CIPFA也是会计细分的一个产物。它适应预算会计的需要而产生。其会员主要是地方政府预算、司库和会计部门的雇员。因此,除一般的会计知识外,CIPFA要求的应试科目增加了财政税收以及中央与地方政府等内容。

CIPFA is one of the leading professional accountancy bodies in the UK and the only one which specialises in the public sector. It is responsible for the education and training of professional accountants and for their regulation through the setting and monitoring of professional standards. Uniquely among the professional accountancy bodies in the UK, CIPFA has responsibility for setting accounting standards for a significant part of the economy, namely local government. CIPFA’s members work, often at the most senior levels, in public service bodies, in the national audit agencies and major accountancy firms. They are respected throughout for their high technical and ethical standards, and professional integrity. CIPFA also provides a range of high quality advisory, information and training and consultancy services to public service organisations. Our weekly magazine, Public Finance, is widely read by elected representatives and officials in all tiers and corners of government. As such, CIPFA can justifiably lay claim to be the leading independent commentator on managing and accounting for public money.