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Question

CPA firms provide oversight of individual firm members, but more formal regulatory bodies also exist. Although CPAs are licensed by the state in which they practice, the most important influence on CPAs is exerted by their national professional organization, the American Institute of Certified Public Accountants (AICPA). Membership in the AICPA is restricted to CPAs and currently exceeds 330,000, but not all members are practicing as independent auditors. Many members formerly worked for CPA firms but are currently working in government, industry, and education. AICPA membership is not required of CPAs. Because it is a voluntary organization, not all CPAs are members of the AICPA.
The AICPA sets professional requirements for CPAs, conducts research, and publishes materials on many different subjects related to accounting, auditing, attestation and assurance services, management consulting services, and taxes. The AICPA is also an advocate for the accounting profession. Initiatives undertaken by the AICPA to promote CPA services include national advertising campaigns, development of specialist certifications, and the efforts of the Special Committee on Assurance Services to develop and promote new assurance services. We will now examine the main functions of the AICPA.
The AICPA has established the CPA Vision Project to provide a core purpose and vision for the CPA profession in the year 2011 and beyond. The core purpose of the CPA Vision Project is “CPAs…making sense of a changing and complex world.”
The CPA Vision Project has identified five core values, core competencies, core services, and issues for the future. The top five highest rated issued for the future are as follows:
•The future success of the CPA profession relies a great deal on public perceptions of CPA’s abilities and roles.
•CPAs must become market driven and not dependent on regulations to keep them in business.
•The market demands less audit and accounting and more value-adding consulting services.
•Specialization is critical for the future of the CPA profession.
•The market demands that CPAs be conversant in global business practices and strategies.

Answer 1

会计师事务所提供监督个别公司的成员，但更多的正式管理机构还存在着。虽然注册会计师授权的国家，他们在实践中，最重要的影响注册会计师施加本国的专业组织，美国注册会计师协会（美国注册会计师协会） 。加入美国注册会计师协会是注册会计师限制，目前超过33.0万，但并非所有成员都实行独立的审计。许多成员以前工作的会计师事务所，但目前正在努力在政府，行业和教育。美国注册会计师协会的成员并不需要的会计师事务所。因为它是一个自愿组织，并不是所有的会计师事务所的成员，美国注册会计师协会。
美国注册会计师协会规定的专业要求，注册会计师，进行研究，并出版材料很多不同科目相关的会计，审计，认证和保证服务，管理咨询服务，和税收。在美国注册会计师协会也是一个倡导会计专业。而采取的举措，以促进美国注册会计师协会注册会计师提供的服务包括广告的国家，发展专业认证，并努力特别委员会的认证服务，以开发和推广新的保证服务。现在我们将审查主要职能是美国注册会计师协会。
在美国注册会计师协会已建立了注册会计师视野项目提供一个核心目的和远见的注册会计师行业在2011年及以后。核心目的，注册会计师视野项目是“注册会计师...决策意识不断变化的和复杂的世界。 ”
注册会计师视野项目已确定了五个核心价值观，核心能力，核心服务，以及今后的问题。前五位的最高额定印发的未来如下：
•未来成功的注册会计师行业依靠大量的公共观念注册会计师的能力和作用。
•注册会计师必须成为市场主导，不依赖于规例，以使他们的业务。
•市场需求减少审计和会计和增值咨询服务。
•专业化是至关重要的未来注册会计师行业。
•市场要求，必须精通注册会计师在全球的商业做法和战略。