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>中級(jí)會(huì)計(jì)師是不是可以?huà)炜?/a><a href="/kj/?tags=2178149" rel="tag" target="_blank" title="注冊(cè)會(huì)計(jì)師是不是可以?huà)炜? >注冊(cè)會(huì)計(jì)師是不是可以?huà)炜?/a> </div> </div> <div id="fybgmim" class="right"> <ul class="inf clearfix"> <li> <p class="inst">回答數(shù)</p> <p class="number">3 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">292</p> </li> </ul> <div id="c7mg17w" class="btns"> <a data-askid="" class="answer openchat">回答</a> <a data-asktype="7" data-askid="1997034" data-hasrss="0" class="guanzhu askRss">關(guān)注</a> </div> </div> <div id="pqzqduw" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6356933eb3fd3a5ea49e3740cf0020148af3816c.jpg"> <span>hocc豆叮</span> <time>2025-06-28 19:50:11</time> </div> </div> </div>   <div id="ghz8rmk" class="wrapper mb" style="">  <div id="3g8mq2u" class="mk" data-mkid="31"></div>   <div id="gonkfr2" class="zq_mbx"> <a href="/">首頁(yè)</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>注冊(cè)會(huì)計(jì)師是不是可以?huà)炜?/span> </div>  <div id="wb1mxj6" class="content clearfix" style=""> <div id="taltiln" class="left" style="">  <div id="uzttsbz" class="mk" data-mkid="33"></div> <div id="ca62tlf" class="mk" data-mkid="38"></div>  <div id="6n4lvt1" class="answers bf bb"> <h3 class="title">3個(gè)回答 <span id="9tmmnpb" class="refresh">默認(rèn)排序</span> <div id="2xaufqq" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="byk31bb" class="get-more-reply"> <div class="8ebayr2" id="reply_5123976" class="p-question-answers bf bb"> <div id="2lqj33k" class="person" data-userid="yulang1107"> <div id="fugee1z" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/39c635606984f7cd4e019ad3a465c6fedac2642c.jpg" alt=""> </div> <div id="qx9de3j" class="other idcard-triggerment"> <p class="name">笑之典典</p> <p></p> </div> <div id="tmb7tfk" class="appendDom idcard-triggerment"></div> <span id="ezz8luc" class="person-right">已采納</span> </div> <ans class="ans"><p>這是可以的，但是一般很少用得到。把自己的資格證書(shū)掛靠在某些企業(yè)單位換取酬勞，實(shí)現(xiàn)該證書(shū)利益的最大化，這種“掛證”現(xiàn)象，在建筑、會(huì)計(jì)等行業(yè)里并不少見(jiàn)。甚至有些人專(zhuān)門(mén)為了“掛靠費(fèi)”考各個(gè)行業(yè)的資格證書(shū)，以此獲取利益。因?yàn)槌跫?jí)證書(shū)的含金量不高，注冊(cè)會(huì)計(jì)師證書(shū)含金量更高一些。不過(guò)即使能掛靠建議還是不要采取這樣的方式，從現(xiàn)在的國(guó)家政策上來(lái)看，現(xiàn)在對(duì)會(huì)計(jì)的要求更加的嚴(yán)格，從2017.7.1起，建立會(huì)計(jì)人員信用檔案。對(duì)于嚴(yán)重失信的會(huì)計(jì)人員實(shí)行“一票否決制”，還要向社會(huì)公開(kāi)披露失信信息。若是這樣，職業(yè)生涯估計(jì)就到頭了，為了那幾百幾千的掛靠費(fèi)太不劃算。掛靠是什么意思？由于我國(guó)的職業(yè)資格實(shí)行單位注冊(cè)，相關(guān)單位要想取得資質(zhì)，必須有相當(dāng)數(shù)量的注冊(cè)人員。這樣就導(dǎo)致有些考取了職業(yè)資格證的人員，不從事相應(yīng)的工作，只是把自己的職業(yè)資格證給需要的單位注冊(cè)，單位給與一定的報(bào)酬，但本人并不在這個(gè)單位工作，俗稱(chēng)“掛證”（又叫“掛靠”。）</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/f80cb2f56cc7cd0ddd6eb5d7468b88bf.jpg" style="margin: 0 auto;" alt="注冊(cè)會(huì)計(jì)師是不是可以?huà)炜?></p> </ans> <div id="artwpfi" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">218</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評(píng)論（10）</a> <span id="wnd2mul" class="from"><time>1小時(shí)前發(fā)布</time></span> </div></div><div id="2chqdod" class="mk" data-mkid="36"></div><div id="bjikkjt" class="mk" data-mkid="37"></div><div class="bxqnjya" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="biqfqdd" class="person" data-userid="free_allan"> <div id="mmguyou" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e21f71ec283f00810b73ad40b93ae8fc1772c570.jpg" alt=""> </div> <div id="ub3b4qu" class="other idcard-triggerment"> <p class="name">請(qǐng)叫我阿虎</p> <p></p> </div> <div id="tttojtc" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>注冊(cè)會(huì)計(jì)師不可以?huà)炜浚C書(shū)持有者要承擔(dān)很大的責(zé)任，甚至可能吊銷(xiāo)證書(shū)，更嚴(yán)重的是要承擔(dān)刑事處罰。</p> <p>注冊(cè)會(huì)計(jì)師，是指通過(guò)<a href="/kj/53749/" target="_blank">注冊(cè)會(huì)計(jì)師執(zhí)業(yè)資格考試</a>并取得注冊(cè)會(huì)計(jì)師證書(shū)在會(huì)計(jì)師事務(wù)所執(zhí)業(yè)的人員，英文全稱(chēng)Certified Practising Accountant 、Certified Public Accountant，簡(jiǎn)稱(chēng)為CPA。</p> <p>注冊(cè)會(huì)計(jì)師專(zhuān)業(yè)考試科目為《會(huì)計(jì)》、《審計(jì)》、《財(cái)務(wù)成本管理》、《經(jīng)濟(jì)法》、《稅法》、《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》，綜合階段為：職業(yè)能力綜合測(cè)試。</p> <p>在國(guó)際上說(shuō)會(huì)計(jì)師一般是說(shuō)注冊(cè)會(huì)計(jì)師，指的是從事社會(huì)審計(jì)、中介審計(jì)、獨(dú)立審計(jì)的專(zhuān)業(yè)人士，在其他一些國(guó)家的會(huì)計(jì)師公會(huì)，如加拿大的<a href="/kj/44238/" target="_blank">加拿大注冊(cè)會(huì)計(jì)師協(xié)會(huì)</a>?，美國(guó)的<a href="/kj/33730/" target="_blank">美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)</a>，澳大利亞的澳洲會(huì)計(jì)師公會(huì)，英國(guó)的<a href="/kj/34873/" target="_blank">特許公認(rèn)會(huì)計(jì)師公會(huì)</a>，而不是中國(guó)的中級(jí)職稱(chēng)概念的會(huì)計(jì)師。</p> <p>截止到2014年底，中國(guó)累計(jì)有19.3萬(wàn)人取得了全科證書(shū)。2021年注冊(cè)會(huì)計(jì)師考試時(shí)間是8月27-29日。</p></p></ans> <div id="w7u7voc" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">257</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（14）</a> <span id="vc4zzxx" class="from"><time>7小時(shí)前發(fā)布</time></span> </div></div><div class="jg6efxi" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="iyu1pq6" class="person" data-userid="free_allan"> <div id="qnhq3ht" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0d319cb2b73fa71feabbc13eae44cc74f133fa21.jpg" alt=""> </div> <div id="pgaqxzk" class="other idcard-triggerment"> <p class="name">海諾地暖</p> <p></p> </div> <div id="1qdhya7" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>一、注冊(cè)會(huì)計(jì)師證書(shū)每年都要進(jìn)行年檢的。一般考下注冊(cè)會(huì)計(jì)師證書(shū)的人，如果不打算在事務(wù)所工作，都會(huì)找掛靠事務(wù)所的。因?yàn)樽?cè)會(huì)計(jì)師年檢有相關(guān)規(guī)定，未在事務(wù)所專(zhuān)職執(zhí)業(yè)的，年檢不能通過(guò)。所以，掛靠情況不少見(jiàn)。至于社保，事務(wù)所不會(huì)為掛靠者繳納的。二、注冊(cè)會(huì)計(jì)師年檢辦法第一條：為提高注冊(cè)會(huì)計(jì)師隊(duì)伍的素質(zhì)和執(zhí)業(yè)水平，根據(jù)《中華人民共和國(guó)注冊(cè)會(huì)計(jì)師法》，制定本辦法。第二條：注冊(cè)會(huì)計(jì)師年檢是指注冊(cè)會(huì)計(jì)師協(xié)會(huì)對(duì)注冊(cè)會(huì)計(jì)師的任職資格進(jìn)行的年度檢驗(yàn)。第三條：凡經(jīng)批準(zhǔn)注冊(cè)的中國(guó)注冊(cè)會(huì)計(jì)師，均應(yīng)接受注冊(cè)會(huì)計(jì)師協(xié)會(huì)的年檢。第四條：注冊(cè)會(huì)計(jì)師年檢的具體內(nèi)容為：(一)注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)年齡是否符合規(guī)定。(二)注冊(cè)會(huì)計(jì)師是否專(zhuān)職在會(huì)計(jì)師事務(wù)所、審計(jì)事務(wù)所（以下簡(jiǎn)稱(chēng)事務(wù)所）工作。(三)注冊(cè)會(huì)計(jì)師當(dāng)年是否從事了注冊(cè)會(huì)計(jì)師業(yè)務(wù)。(四)注冊(cè)會(huì)計(jì)師當(dāng)年有無(wú)受過(guò)刑事處罰；有無(wú)在工作中因犯嚴(yán)重錯(cuò)誤而受到行政處罰、撤職以上的處分。</p></p></ans> <div id="ucs74dp" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">160</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（9）</a> <span id="rhsdal9" class="from"><time>7小時(shí)前發(fā)布</time></span> </div></div> </div>   <div id="iwasjac" class="new-answer bb"> <h3 class="title">相關(guān)問(wèn)答</h3> <div id="wqkem5i" class="inf-list"> <ul class="clearfix"> </ul> </div> </div>  </div> <div id="hxzh7hr" class="r-aside gmine_ad">  <div id="bgkmrh8" class="mk" data-mkid="32"></div>   <div id="hlfga8l" class="no-login bb"> <div id="g8gw9um" class="title"> <h5>會(huì)計(jì)資格證</h5> <p>優(yōu)質(zhì)會(huì)計(jì)資格證問(wèn)答知識(shí)庫(kù)</p> </div> </div> <div id="tud6clo" class="no-login bb"> <div id="q2p2x2g" class="btns"> <span id="k3q4asp" class="my-ask openchat"> 我要提問(wèn)</span> <span 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