本文发表在 rolia.net 枫下论坛根据安省《Public Accountancy Act》 R.S.O. 1990, c. P-37第14条:
14. (1) Any person, on application to the Council in the prescribed manner and upon payment of the prescribed fee, is entitled to be licensed under this Act if the Council is satisfied that the applicant is of good character and that the applicant,
(a) is a member of the qualifying body; or
(b) was at any time licensed under this Act or a predecessor of this Act; or
(c) is a member of the Certified General Accountants Association of Ontario,
(i) who has taken the course of instruction and passed the final examinations of that Association, and
(ii) who has had at least three years experience in public accountancy in Ontario, and
(iii) who was on the 1st day of April, 1962, a member or a student of that Association. R.S.O. 1990, c. P.37, s. 14 (1).
(注:据该法案第一条:"qualifying body" means The Institute of Chartered Accountants of Ontario. ("corporation professionnelle") R.S.O. 1990, c. P.37, s. 1; 2000, c. 42, Sched., s. 24.)
这样,根据该法案的规定,CA的会员可以立刻向The Public Accountants Council for the Province of Ontario 申请License for Public Accountancy,而CGA的会员在满足一定条件后可以提出申请。
以前盛传CGA会员在安省没有执业资格,这种说法其实是不准确的。真实情况是CGA会员在安省没能获得和CA会员完全相同的平等对待,即取得会员资格后不需任何附加条件即可申请执照。
安省这种状况实际上是一种垄断,CGA协会正在朝着打破这种限制竞争的法案、获得full right to practice而努力。如果我没有弄错的话,在整个加拿大,安省是最后一个对CGA申请执业资格采取歧视性限制的省份。更多精彩文章及讨论,请光临枫下论坛 rolia.net
14. (1) Any person, on application to the Council in the prescribed manner and upon payment of the prescribed fee, is entitled to be licensed under this Act if the Council is satisfied that the applicant is of good character and that the applicant,
(a) is a member of the qualifying body; or
(b) was at any time licensed under this Act or a predecessor of this Act; or
(c) is a member of the Certified General Accountants Association of Ontario,
(i) who has taken the course of instruction and passed the final examinations of that Association, and
(ii) who has had at least three years experience in public accountancy in Ontario, and
(iii) who was on the 1st day of April, 1962, a member or a student of that Association. R.S.O. 1990, c. P.37, s. 14 (1).
(注:据该法案第一条:"qualifying body" means The Institute of Chartered Accountants of Ontario. ("corporation professionnelle") R.S.O. 1990, c. P.37, s. 1; 2000, c. 42, Sched., s. 24.)
这样,根据该法案的规定,CA的会员可以立刻向The Public Accountants Council for the Province of Ontario 申请License for Public Accountancy,而CGA的会员在满足一定条件后可以提出申请。
以前盛传CGA会员在安省没有执业资格,这种说法其实是不准确的。真实情况是CGA会员在安省没能获得和CA会员完全相同的平等对待,即取得会员资格后不需任何附加条件即可申请执照。
安省这种状况实际上是一种垄断,CGA协会正在朝着打破这种限制竞争的法案、获得full right to practice而努力。如果我没有弄错的话,在整个加拿大,安省是最后一个对CGA申请执业资格采取歧视性限制的省份。更多精彩文章及讨论,请光临枫下论坛 rolia.net