Universities that have set up certified public accountants in China include the Accounting Institute of Central University of Finance and Economics, the Accounting Department of Tsinghua University Institute of Economics and Management, the Accounting Institute of Beijing Technology and Business University, the Accounting Department of Business School of China Renmin University, and the Accounting Institute of Capital University of Economics and Business.

accounting personnel who need to obtain certificates after examination and can accept the entrustment of the parties to undertake business related to auditing, accounting, consulting and taxation, such as certified public accountants, junior accounting titles, intermediate accounting titles and senior accounting titles. In daily life, accountants generally refer to accounting titles, including primary accounting titles, intermediate accounting titles and senior accounting titles. Accounting titles are the standard to measure a person's accounting business level. The higher the accounting titles, the higher the accounting business level of the corresponding personnel.

Analysis of responsibilities

For professionals engaged in social auditing, intermediary auditing and independent auditing, certified public accountants mainly undertake the following tasks: examining the accounting statements of enterprises and issuing audit reports; Verify the capital of the enterprise and issue a capital verification report; To handle the audit business in matters of enterprise merger, division and liquidation, and issue relevant reports; Other audit services as stipulated by laws and administrative regulations.

especially when auditing listed companies, certified public accountants should not only verify whether a company has followed laws, regulations and systems, but also judge whether its accounting statements have followed the principles of authenticity, fairness and consistency.