英國特許公共財務會計師公會(CIPFA)
英國特許公共財務會計師公會簡介
特許公共財務與會計協會(The Chartered Institute of Public Finance & Accountancy,簡稱CIPFA) 的歷史可以追溯到1885年。起先,它名為市政司庫與會計師協會(InstituteofMunicipalTreasurersandAccountants)。
與CIMA相似,CIPFA也是會計細分的一個產物。它適應預算會計的需要而產生。其會員主要是地方政府預算、司庫和會計部門的雇員。因此,除一般的會計知識外,CIPFA要求的應試科目增加了財政、稅收以及中央與地方政府等內容。
CIPFA is one of the leading professional accountancy bodies in the UK and the only one which specialises in the public sector. It is responsible for the education and training of professional accountants and for their regulation through the setting and monitoring of professional standards. Uniquely among the professional accountancy bodies in the UK, CIPFA has responsibility for setting accounting standards for a significant part of the economy, namely local government. CIPFA’s members work, often at the most senior levels, in public service bodies, in the national audit agencies and major accountancy firms. They are respected throughout for their high technical and ethical standards, and professional integrity. CIPFA also provides a range of high quality advisory, information and training and consultancy services to public service organisations. Our weekly magazine, Public Finance, is widely read by elected representatives and officials in all tiers and corners of government. As such, CIPFA can justifiably lay claim to be the leading independent commentator on managing and accounting for public money.