要如小强般坚强
要如小强般坚强
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印尼燕窝,批发价零售哦~ 小店在广州,有实体店,做各种滋补品的批发和零售~来做下小店燕窝的宣传~上游货源,批发价出售哦~ 下面的是燕窝干燥时候的样子~
kpw2词典取词释义不全啊 大家有没有这个问题?牛津高阶双解词典经常显示了一部分无法向后翻……心塞……用Oxford dictionary of English…有的释义解释的词又太难
P2 和 P3网课哪一家好呢? P2的 apc的怎么样?p3财华的怎么样?还有没有其他推荐?个人比较偏向非大陆的培训班~~谢谢大家啦
F68挂了,F4P1过了,噗… 下次考三门,希望不要再遇到这次这样的F6………
关于acca转成aca,我从aca官网上查了Pathways to Membership ... 我在官网上查到的: 1.ACCA members - join ICAEW As a member of the Association of Chartered Certified Accountants (ACCA), you may be able to join ICAEW through our Pathways to Membership programme. You can also apply for a practising certificate and gain audit rights in the UK with our Audit Qualification. Membership agreement Qualified members of ACCA - living and working outside the UK - with a minimum of five years' full membership and post-qualification experience in an accounting and/or business environment may apply to join the ICAEW through the Pathways to Membership programme. Please note that Pathways to Membership is now closed to all applicants based in the UK (this includes the Channel Islands and Crown Dependencies). Pathways to Membership programme If you are based in the UK and want to join ICAEW, you’ll need to complete formalACA training. Find out about ACA training and see if you are eligible for any credits for prior learning. Practising certificate If you intend to practise in the UK or EC you must apply for a practising certificate. You may only practice as an ICAEW member if you have been a member of ACCA for at least two years. How to apply for a practising certificate Audit rights ICAEW membership does not automatically grant you audit rights in the UK, so if you intend to work in audit during your career, then we recommend that you apply for the Audit Qualification (AQ) when joining us. Gaining audit rights in the UK 2.Gain audit rights in the UK as an ACCA Below are details of what ACCA members need to do in order to gain audit rights in the UK, including how to qualify for our Audit Qualification (AQ). Audit is a regulated area in the UK, and membership of the ICAEW will not automatically grant you the right to audit in the UK. How to gain audit rights in the UK In order to gain audit rights in the UK, individuals joining the ICAEW will need to: Gain the ICAEW audit qualification Obtain an ICAEW practising certificate Apply to be an ICAEW Responsible Individual (you must be nominated by your firm for this) The Audit Qualification (AQ)What is the Audit Qualification? The Audit Qualification is: A statutory status needed by and applied for by a member It is issued by the ICAEW under delegated powers from the UK Companies Act When combined with a practising certificate, this allows a member to then apply for audit rights - ie the ability to sign a statutory audit report I already have the ACCA audit qualification If you already hold the ACCA audit qualification then the ICAEW will recognise this, and will grant the ICAEW AQ on this basis. I do not have the ACCA audit qualification If you wish to gain the UK audit rights and do not already hold them with the ACCA you will be required to: Sit and pass additional ICAEW examinations Undertake a further 2 to 3 years of practical training which meets the requirements of the Companies Act 2006 Examinations Exam Mandatory or additional Principles of Tax Mandatory Law Mandatory Case study Mandatory Audit & Assurance Additional Technical Integration - Business Reporting Additional Technical Integration - Business Change Additional Practical Training / Experience 1. During the combined periods of approved training and post-qualification work experience, a minimum of 3 years’ general training and work experience within an authorised training environment. At least 2 of the 3 years must have been completed within a firm of registered auditors 2. During the combined periods of approved training and post-qualification work experience, completed a minimum of 240 days’ audit work experience within an ICAEW Authorised Training Employer which is also a firm of Registered Auditors. 3. Of this 240 days’ work experience, at least 120 days must be in statutory company audit work as defined in the Companies Act 2006, and the rest must be in either statutory audit work or other audit work similar to statutory audit work, where the nature of such work conforms to the definitions agreed by the ICAEW and the Professional Oversight Board. 4. The audit work must have been supervised by an individual eligible to sign UK audit reports and must have been obtained in an ICAEW Authorised Training Employer. These requirements are set by the Companies Act and regulated by the Professional Oversight Board. Further information Please contact our enquiry team on +44 (0) 1908 248 250. 具体信息可以在http://tieba.baidu.com/mo/q/checkurl?url=http%3A%2F%2Fwww.icaew.com%2Fen%2Fjoin-us%2Fmembers-of-other-bodies&urlrefer=e7b50e96dc7510d71d3629cd344215c7这个网址选择相应的qualification
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