Study Of The Regulatory Approach Of The Cpa Profession

In the past few years, a series of terrible fraudulent affairs have happened in the accounting field, which makes Certified Public Accountants confront with a serious confidence crisis. We have to focus our eyes on the management problem about CPA profession.This article firstly introduces the present main three management methods and analyses their features, advantages and disadvantages. Through comparison, the author gives the selecting principle.Then, the article analyses the history and present situation of the CPA' s management system in our country. The author points out the present main problems.Finally, the article puts forward the counter-measures about how to improve CPA' s management method in our country. The author gives the counter-measures to the present main problems and the advice about how to select management method in our country. In China, the government supervision and self-management must be combined. Then, the article suggests reforming the organization of the Institution of CPA, especially reforming the organization and operation procedure of supervision committee. The author advises to set up investigating, appraising and punishing committees under it. After that, the article diseusses how to improve the practices management in the three aspects of system, Method and measure. Besides, the author introduces the popular peer review in the world. At last, the author designs the standard of management, total quality appraisal system.