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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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