Article 33 a certified public accountant shall join an institute of certified public accountants.
第三十三条注册会计师应当加入注册会计师协会。
Article 4 The institute of certified public accountants is a public organization composed of certified public accountants.
第四条注册会计师协会是由注册会计师组成的社会团体。
In China, the institute same as CICPA, which is responsible for administrating CPAs, is the Chinese institute of Certified Public Accountants (CICPA).
在中国，与美国注册会计师协会相同的负责管理注册会计师的机构是中国注册会计师协会。
AIA launched the AIA/CPA Conversion programme in 2009, to promote internationalisation for the Chinese Institute of Certified Public Accountants (CPA).
国际会计公会在2009年启动了AIA-CPA转换项目，目的是为了推广中国注册会计师协会（CPA）的国际化。
"If you bought Microsoft stock for 50 cents a share, your kids will love you for this," says Tom Ochsenschlager, a VP at the American Institute of Certified Public Accountants.
“如果你在50美分一股的时候买入了微软，你的孩子们会爱死你的。”美国执业会计师协会的副总裁TomOchsenschlager如是说。
Except the situations specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall permit the applicant to register.
除有本法第十条所列情形外，受理申请的注册会计师协会应当准予注册。
Except for situations as specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall permit the applicant to register.
除有本法第十条所列情形外，受理申请的注册会计师协会应当准予注册。
We have done a questionnaire on users'appraising and improving advice of audit report while Chinese Institute of Certified Public Accountants is revising the existing audit report standard.
在我国正对现行注册会计师会计报表审计报告进行修订的背景下 ，我们就使用者对拟修订后的审计报告的理解与评价等方面的问题进行了问卷调查。
Before the creation of the FASB, the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles.
在财务准则委员会诞生之前，美国注册会计师协会（AICPA）的会计原则委员会（APB）实现定义会计原则的功能。
Before the creation of the FASB, the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles.
在财务准则委员会诞生之前，美国注册会计师协会（AICPA）的会计原则委员会（APB）实现定义会计原则的功能。
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