PROFESSIONAL BODIES: GLOBAL PROFILE

PROFESSIONAL BODIES: GLOBAL PROFILES
A In Chartered Accountants' Hall, there is a memorial to past presidents of the Institute of Chartered Accountants in England and Wales (ICAEW). Names 5 such as Waterhouse,Coopers, Peat and Young display the largely British roots ofthe profession. B But these days, the ICAEW and other UK accounting bodies are looking 10 overseas. ' Accountancy is an international business,' says Vernon Soare ofthe ICAEW. 'We are developing to support our members and the firms they work in .' Today, there is 15 much talk of partnerships with local institutes and developing an interna- tional reputation for the qualifications they offer. C Over half of the Association of 20 Chartered Certified Accountants' (ACCA) 122,500 members are registered overseas. ACCA feels that work that helps the standing ofthe profession across the world helps its members, 25 even if it is supporting bodies that will eventually become competitors. II How the text is organised D Both the ICAEW and the Chartered Institute of Management Accountants (CIMA) are working on World Bank 30 projects in Bangladesh to develop professional services to support its economy and businesses. CIMA is studying the accounting profession and the operations of the Institute of 35 Cost and Management Accountants of Bangladesh. E CIMA is also establishing joint ventures with a number of overseas institutes and looking at local language 40 training. 'The main part of our growth strategy is employerled. We listen to them carefully. There has been a huge shift in the finance function. Finance processes are being outsourced [to a 45 variety of countries], so there is an increasing need for common qualifications around the world,' says Robert Jelly, Director of Education at CIMA. F In the UK, the ICAEW has hosted 50 Bangladeshi accountants working towards the Institute's certificate in International Financial Reporting Standards (IFRS). These are the accounting rules now accepted or in the process of being adopted by more than 100 countries.The group includes academics, regulators and government officials. 'They are not simply leaming the technical side, they are learning 60 how to teach it and pass it on,' says Mr Soare. The aim is to develop a stronger accounting profession in the country to help build a stronger economic system. G Another exciting area is Eastern 65 Europe and central Asia. The Institute of Chartered Accountants of Scotland (ICAS) is working in Armenia and Kazakhstan to bring together Russian speakers from acro s the region to 70 help develop the profession and to discuss IFRS. H 'It is a fast-developing part of the world. We have a good reputation in the region due to the development work 75 we have already done there ,' says Anton Colella, Chief Executive of ICAS. 'We want to build strong national institutes. The demands and pressures on the global profession 80 are increasing, particularly in develop- ing nations, where IFRS and international audit standards are proving very challenging.' I But all the institutes insist the UK 85 profession is not looking for world domination. 'There is always going to be a need for local control. You need to understand local customs, to build groups of professionals who have SKl loyalty to each other and to their local profession,' says Neil Wallace, Director of International Services at ICAS. 'Take Kazakhstan. It now has a chamber of auditors, and the profes- 95 sion is developing alongside the economy, something all developing countries need.

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专业团体： 全局配置文件A In Chartered Accountants' Hall, there is a memorial to past presidents of the Institute of Chartered Accountants in England and Wales (ICAEW). Names 5 such as Waterhouse,Coopers, Peat and Young display the largely British roots ofthe profession. B But these days, the ICAEW and other UK accounting bodies are looking 10 overseas. ' Accountancy is an international business,' says Vernon Soare ofthe ICAEW. 'We are developing to support our members and the firms they work in .' Today, there is 15 much talk of partnerships with local institutes and developing an interna- tional reputation for the qualifications they offer. C Over half of the Association of 20 Chartered Certified Accountants' (ACCA) 122,500 members are registered overseas. ACCA feels that work that helps the standing ofthe profession across the world helps its members, 25 even if it is supporting bodies that will eventually become competitors. II How the text is organised D Both the ICAEW and the Chartered Institute of Management Accountants (CIMA) are working on World Bank 30 projects in Bangladesh to develop professional services to support its economy and businesses. CIMA is studying the accounting profession and the operations of the Institute of 35 Cost and Management Accountants of Bangladesh. E CIMA is also establishing joint ventures with a number of overseas institutes and looking at local language 40 training. 'The main part of our growth strategy is employerled. We listen to them carefully. There has been a huge shift in the finance function. Finance processes are being outsourced [to a 45 variety of countries], so there is an increasing need for common qualifications around the world,' says Robert Jelly, Director of Education at CIMA. F In the UK, the ICAEW has hosted 50 Bangladeshi accountants working towards the Institute's certificate in International Financial Reporting Standards (IFRS). These are the accounting rules now accepted or in the process of being adopted by more than 100 countries.The group includes academics, regulators and government officials. 'They are not simply leaming the technical side, they are learning 60 how to teach it and pass it on,' says Mr Soare. The aim is to develop a stronger accounting profession in the country to help build a stronger economic system. G Another exciting area is Eastern 65 Europe and central Asia. The Institute of Chartered Accountants of Scotland (ICAS) is working in Armenia and Kazakhstan to bring together Russian speakers from acro s the region to 70 help develop the profession and to discuss IFRS. H 'It is a fast-developing part of the world. We have a good reputation in the region due to the development work 75 we have already done there ,' says Anton Colella, Chief Executive of ICAS. 'We want to build strong national institutes. The demands and pressures on the global profession 80 are increasing, particularly in develop- ing nations, where IFRS and international audit standards are proving very challenging.' I But all the institutes insist the UK 85 profession is not looking for world domination. 'There is always going to be a need for local control. You need to understand local customs, to build groups of professionals who have SKl loyalty to each other and to their local profession,' says Neil Wallace, Director of International Services at ICAS. 'Take Kazakhstan. It now has a chamber of auditors, and the profes- 95 sion is developing alongside the economy, something all developing countries need.

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专业机构：全局配置
A在特许会计师大厅，有一个纪念过去的特许会计师协会在英格兰和威尔士（ICAEW）的总裁。名5，如普华永道，库珀，泥炭和年轻显示器行业国税发的主要是英国根。B但这些天，ICAEW和其他英国会计团体正在寻找10个海外。“会计是一个国际性的企业，”弗农暴涨ICAEW国税发说。“我们正在开发以支持我们的成员和他们合作的企业。” 今天，是与当地机构的合作伙伴关系15大谈和开发他们所提供的资格的的国际声誉。c在上半年20英国特许公认会计师公会'（ACCA）122,500成员在海外注册。ACCA认为的工作，帮助站立的职业国税发在世界各地帮助其成员，25即使支持机构，这将最终成为竞争对手。II如何文本的组织ð无论是ICAEW和管理会计师特许公会（CIMA）正在世界银行30个项目在孟加拉国，以发展专业服务，以支持其经济和企业。CIMA是学习会计专业和35成本学院和管理会计师孟加拉国的操作。ËCIMA还建立合资企业与多家海外机构，并寻找当地语言培训40。“我们的发展战略的主要组成部分是employerled。我们听仔细了。出现了一个巨大的转变财务职能。财务流程外包[到45多个国家]，所以在世界各地普遍资格的需求日益增加，“罗伯特·果冻，教育总监CIMA说。f在英国，ICAEW已经举办50对研究所的证书在国际财务报告准则（IFRS）工作的孟加拉国会计师。这些是我们现在所接受的会计规则或正在通过100多countries.The组的过程包括学者，监管机构和政府官员。“他们不是简单主义的学习技术方面，他们正在学习60怎么教它，通过它，'暴涨先生说。这样做的目的是建立一个强大的会计专业在国内，以帮助建立一个更强大的经济体系。摹另一个令人兴奋的领域是东欧65欧洲和中亚。苏格兰特许会计师协会（ICAS）是工作在亚美尼亚和哈萨克斯坦，使讲俄语在一起ACRO S中地区70帮助开发行业，并讨论国际财务报告准则。H'这是世界的一个快速发展的一部分。我们在该地区良好的声誉，由于开发工作75我们已经做了一些，“安东Colella，ICAS的首席执行官说。“我们要建立强有力的国家机构。在全球80个行业的需求和压力都在增加，特别是在发展中国家，其中国际财务报告准则和国际审计准则被证明非常具有挑战性。“ 但我所有的机构坚持英国85界是不是找世界霸权。“总有将是一个需要本地控制。您需要了解当地的风土人情，打造谁拥有SKL彼此忠诚，并到他们的本地专业人才群体，“尼尔·华莱士，国际服务部总监ICAS说。“就拿哈。目前已拥有核数师室，和profes- 95锡安发展沿着经济，一些发展中国家所需要的。

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专业机构：全球分布
在注册会计师的大厅里，有一个纪念在英格兰和威尔士特许会计师协会前任主席（ICAEW）。5名如普华，库珀，泥炭和年轻的显示基本上是英国的根的职业。但是这些天，ICAEW和其他英国会计机构正在寻找海外10。“会计是一个国际业务，”弗农说，暴涨的英格兰。”我们正在开发支持我们的成员和他们工作的公司。今天，有15多的谈论与地方高校的合作和发展的一个国际性的声誉，为他们提供的资格。C在20特许注册会计师协会（ACCA）半122，500名海外注册。ACCA认为工作帮助世界各地的站的专业帮助其成员国，25即使是支撑体，最终将成为竞争对手。II文本如何组织D ICAEW和特许管理会计师公会（CIMA）正在对世界银行的30个项目在孟加拉国发展专业服务支持其经济和企业。CIMA是研究35成本和管理会计师孟加拉学院会计专业和操作。E西玛还与多家海外机构建立合资企业，在当地语言40个训练。”我们的增长战略的主要部分是employerled。我们仔细听。目前已在金融功能的一个巨大的转变。财务流程外包[ 45多种国家]，所以是常见的资格，世界各地的需求日益增加，”罗伯特说，果冻，在CIMA教育主任。在英国，ICAEW主办了孟加拉国50会计工作对国际财务报告准则（IFRS）所颁发的证书。这些都是会计规则现在接受或被100多个国家所采用的过程。该集团包括学者，监管机构和政府官员。”他们不仅学习技术方面，他们是学习60教它如何传递它，”先生说，暴涨。的目的是开发一个较强的会计专业在国家帮助建立一个更强大的经济体系。G的另一个令人兴奋的地区是欧洲和中亚东部65。特许会计师协会的苏格兰（ICAS）是工作在亚美尼亚和哈萨克斯坦讲俄语的人从各地汇集的区域70帮助发展行业和讨论国际财务报告准则。H是一个快速发展的世界的一部分。我们已经在该地区由于发展工作75我们已经做的有一个良好的声誉，”说Anton Colella，英格尔的首席执行官。”我们要建立强大的国家机构。在全球行业80的要求和压力的增加，特别是在发展过程的国家，在国际财务报告准则和国际审计准则被证明是非常具有挑战性的。我所有的机构坚持英国85的专业不寻求统治世界。“总会有一个本地控制的需要。你需要了解当地的习俗，建有SKL彼此忠诚和他们当地的人才群体，”尼尔说华勒斯，在英格尔国际业务总监。”以哈萨克斯坦。它现在有一个商会审计，并以95模型和发展经济，所有的东西
发展中国家的需要。