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we can see that the number of members of IFAC is increasing every year from 1977 to 2007. The number of 2007 is nearly two times of that of 1997, from the beginning 63 members to 158. And the IFAC is the subordinate institution of IFAC, that is, the number of countries who are in support of the international accounting education is increasing every year.
Diagram 2 makes a comparison of the Institute of Chartered Accountants between England and Wales, the aim of continuing education of the certificated public accountants between English ICAEW and Irish ICAEW. The ICAEW of England and Wales emphasize that the continuing education is to ensure, or to maintain and enhance or to improve their professional competence. British Association of Chartered Certified Accountants (ACCA) stresses that the continuing education of the certified public accountants is to maintain the moral ability that they should have; the Ireland Institute of Chartered Accountants (CICA) stresses that they should maintain, deepen and expand their professional competency. From the different aims of Certified Public Accountants’ continuing education in different countries above, the difference is that the aim of the continuing education is to ensure or maintain the professional competence of Certified Public Accountants. The IFAC believes that all the professional accountants should promise to have lifelong learning and maintain their competence in their career. But it does not clearly define the fields where they should maintain their professional competence. And the CPD emphasizes that the people in accounting profession should keep on learning in order to serve the public interest and the CPD can increase the professional competence of the accountants.
From diagram 4, we can see that different countries have different specific requirements of the hours and credits for the continuing education of the accountants. For example, the Canadian Institute of Chartered Accountants (CGAAC) prescribes that each member must have 100 hours’ course of continuing learning within 3 years. Spain prescribes that after becoming the member of the Spanish Institute of Chartered Accountants (ICAJCE), each member should at least attend 30 hours course of the follow-up education training every year. And about the courses, half of them are about accounting, auditing, tax law and other conventional curriculum and another half of them are special topics course. Whether it is face-to face teaching, distance education or the audio-visual or self study, all of these have a unified provision of learning hours. In Japan, the follow-up education system prescribes that individual members and associate membership must finish more than 40 time units of obligatory follow-up education. In China, every two year is an examining cycle for the accountants’ continuing education. That is, from the January 1 of the starting year to December 31 of the following year. In each examination cycle, the accumulated hours of the continuing education should be at least credit 80 hours of organized from of learning, and each year should be not less than 30 hours. In each cycle, the training of professional ethics should be not less than 4 credit hours. From the follow-up education time of Certified Public Accountant in various countries, we can see that the difference is not big.
From diagram 5, we can find that the form of continuing learning can be divided into two types, organized one and non-org本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。