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Chartered Professional Accountant : ウィキペディア英語版
Chartered Professional Accountant

Chartered Professional Accountant (CPA) ((フランス語:comptable professionnel agréé)) is a professional designation that is replacing those granted by the three former accounting bodies in Canada:
:
* Canadian Institute of Chartered Accountants (CA),
:
* Certified General Accountants Association of Canada (CGA) and
:
* Certified Management Accountants of Canada (CMA).〔(CPA Canada )〕
Progress towards full adoption of the designation is substantially complete, as of September 2015:
:
* The designation, with related unified professional bodies, is in effect in Bermuda and all Canadian jurisdictions with the exception of Ontario and the territories.
:
* Partial implementation (i.e., adoption of the designation before amalgamation has been sanctioned), has occurred in Ontario.
==Background==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Chartered Professional Accountant」の詳細全文を読む



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