A Study On The Supervision Of Certified Public Accountants In Yunnan Province

Regulation of CPA industry has attracted worldwide attention for a long time. It’s a hot topic both at home and abroad. The Ministry of Finance promulgated “several opinions on accelerating the development of CPA industry in China” in 2009, emphasizing to promote the sustainable and healthy economic, and to speed up the development of auditing and accounting firms. In the "Opinions of making the CPA firms bigger and stronger", the CICPA point it out, that there will be 100 large-scale CPA firms in 5 to 10 years, at the same time, there will be ten international CPA firms which can provide service for the multinational business. These opinions increase the demand for CPA industry regulations. In 2016 CICPA released the overall working ideas, put forward further grasp the important instructions of Xi Jinping about the CPA industry, which is "Focus on service national construction and construction of good faith ". It implements the concept of the "five development principles ", pays more attention to the advanced study of CPA industry development, promotes the industry informatization construction, and strengthens the industry management, service and coordination. What’s more, it improves the management level of CPA industry, perform industry development plan during “the 13 th Five-Year Plan”.The institute of certified public accountants in Yunnan province strengthening the construction of CPA industry service’s opinions on the strategy of " bridgehead " in 2010,which claimed the southeast Asia and South Asia regional audit service. At the same time, the Yunnan province, which is the communication channel hub of South Asia, Southeast Asia countries, is a "strategic fulcrum area all the way". The background is promoting the development of the CPA industry in Yunnan province.It puts forward higher requirements on the industry. This article mainly discussed the supervision of CPA industry in Yunnan province as research object. It reviews the relevant theories of CPA industry regulations, carding the development of industry and the current situation of regulation by using questionnaire, statistics and other research methods. It summarizes the current main problems of CPA industry in Yunnan province including that multiple regulation, absence self-supervision, weak supervision team, ignoring daily regulation and the disclosure of regulation information is not perfect. Combined with the changes of the CPA industry supervision system in Yunnan province, in-depth analysis of the reasons, and puts forward some countermeasures, to strengthen the supervision of CPA industry in Yunnan province, such as to perfect the regulation system basis, establish the independent status of the institute of CPA, strengthen the communication of the supervising institutions, strengthen the daily supervision and improve monitor system of CPA Firms. Through the specific research of regulation of CPA industry in Yunnan province, provide the reference to improve the effectiveness of the CPA industry regulation in China.