The right to sign refers to the right of certified public accountants to sign the audit report, which has corresponding legal effect after being sealed by the accounting firm. The right to sign? This is both an honor and a responsibility.

◇ Representative qualification and power.

Take the listed company as an example, the company needs to hire a third-party certified public accountant to audit the financial information and issue a report every year. Usually, the issuance of the annual audit report requires the signature of two certified public accountants, but in China, only the employees of AICPA (China Certified Public Accountants) have the right to sign.

Take risks and responsibilities

Behind honor is also responsibility. Once the CPA has signed the audit report, it means that he has confirmed the financial information of the audited company and published the corresponding audit opinions, and these reports will also become an important reference for the shareholders of the company to make investment and business decisions. In addition, the CSRC and the CICPA will conduct spot checks on the previous signature reports every year, and the certified public accountants will be severely punished in case of problems.

2. you can enjoy the right to sign if you pass the exam?

Of course not. In fact, completing the CPA exam is only the first step in the long March. To get the right to sign, you need to make the following preparations:

◇ CPA six professional stages+comprehensive stage certificate

◇ More than 2 years experience in auditing accounting affairs.

Among them, audit work experience means that everyone can work full-time in a certified public accounting firm and issue the corresponding contract and work certificate of the firm, but part-time experience in audit work cannot be counted. If you want to get the right to sign, you have to continue to struggle in the audit practice for some time!

3. Can the signing right be waived?

You can give up, apply, and become a non-practicing member. In fact, every year, people give up the right to sign contracts because of job changes and other reasons, and apply to change from a practicing member to a non-practicing member.

The announcement issued by Shenzhen Institute of Certified Public Accountants on June 5438+ 10 shows that many certified public accountants applied to change from practicing members to non-practicing members. After all, holding the signing right of CPA means taking high risks and a high sense of responsibility. Certified public accountants will check the report repeatedly before signing, so if there is no job demand in the future, it is also an option to give up the right to sign.

4. Do you have the right to sign? Is there a difference in salary?

Whether there is the right to audit and sign is actually the difference between a certified public accountant's practicing member and a non-practicing member, and it also represents two completely different career development paths for financial people.

Registered member (accounting firm):

Audit assistant? Auditor? Senior auditor? Project manager? partner

Non-practicing members (enterprises and institutions):

Finance Commissioner? Chief financial officer? Financial manager? Chief financial officer? Chief Finance Officer (CFO)

Is that about certified public accountants? The right to sign? I hope it will be helpful to all candidates. If you want to know more about CPA exam skills, preparation strategies and other related content, you are welcome to pay attention to this platform in time!