Path Of Large-scale Development Of Certified Public Accountants

China’s economic development in today’s world, more and more attention, China ’stotal GDP as of2013has reached56.8845trillion yuan, ranking second in the world,the total number of enterprises reached14,693,100. Since China’s accession to WTO,foreign companies continue to " come in ", Chinese companies also continue to "go out" in this rapid development, a large number of large-scale and strength of the rapid riseof large-scale enterprises. Because in social life, forensic auditing CPAs are engaged,often act as " economic police " role, so the scale of the need for the development ofenterprises with suitable accounting firm with the support of the services to meet theirneeds. Beginning in1998, the international "Big Four" accounting firms to enter theChinese audit market, with strong momentum, occupying the leading position. Underthe impact of such a competitive market, our local CPA industry due to the late start,few small-scale experience and the status quo, it is not yet well satisfy a large, largeenterprise development needs, even in the presence of some business." blank ", it hasto survive in the cracks in the state. Nearly stage in the development departments oflarge-scale CPA ’s attention, promulgated and adopted a series of measures and policiesand regulations. Meanwhile, some of our local accounting firms, but also plays amainstay role in actively seeking to explore their own path of development oflarge-scale, in order for the nation to establish CPA brand to make its own contribution.Thus, our accounting firm for the development of large-scale research and Way, anexpression of an important theoretical and practical significance.This article will regulate the combination of research and empirical research on thecurrent situation and a way out of scale firms analyzed. Firstly, the representative of theevolution of domestic accounting firms. Secondly, the current accounting firms tointegrate evaluation, using empirical analysis of China’s current accounting firm for analysis. Again, from two analyzes the necessity of accounting firm scale and madelarge-scale and diversified organizational development path. In conclusion, the articleconcludes, stating the lack of research and hard work of the future direction of thisarticle.