1.3.3 Подготовка бухгалтеров в Великобритании/ сша

28. Прочитайте следующий текст и переведите его на русский язык. Задайте к выделенным предложениям разделительные вопросы.

Chartered Accountants were the first accountants to form a professional body, initially established in Britain in 1854, …………….…….. The Edinburgh Society of Accountants (formed 1854); the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognized professional designation.

Chartered Accountants work in all fields of business and finance, …………………………... Some are engaged in public practice work, others work in the private sector and some are employed by government bodies.

In the United States the approximate equivalent is the certified public accountant (cpa), …………….........….... United Kingdom

In the UK, there are no license requirements for individuals to describe themselves or to practice as accountants,…………………………… but to use the description "Chartered Accountant" they must be members of one of the following organizations, ……………………………………….:

The Institute of Chartered Accountants in England & Wales (ICAEW)

The Institute of Chartered Accountants of Scotland (ICAS) or

The Institute of Chartered Accountants in Ireland (ICAI).

The three Institutes admit members, who become Chartered Accountants, only after passing examinations and undergoing a period of relevant work experience. The ICAEW requires that students complete 15 examinations as well as 450 days of relevant work experience, ………………………………... Once admitted, members are expected to comply with ethical guidelines and gain appropriate continuing professional development. Fully qualified members of the ICAEW become ACA (Associate Chartered Accountant). After 10 years membership, members are invited to apply for fellowship of the Institute and become FCA (Fellow Chartered Accountant).

Chartered Accountants who engage in public practice work (i.e. providing services to the public rather than acting as an employee) must gain a "practicing certificate" by meeting further requirements such as purchasing adequate insurance and undergoing regular inspections. Chartered Accountants holding practicing certificates may also become "Registered Auditors",…………………………. providing they can demonstrate the necessary professional ability in that area, ……………………………………….. A Registered Auditor is able to perform statutory financial audits in accordance with the Companies Act 2006.

Republic of Ireland

In the Republic of Ireland, Chartered Accountants are generally members of the Institute of Chartered Accountants in Ireland and use the designator letters ACA or FCA. Chartered Accountants may also be members of the Institute of Chartered Accountants in England and Wales or the Institute of Chartered Accountants of Scotland, ………………………………………….

Australia

Chartered Accountants in Australia belong to the Institute of Chartered Accountants of Australia and use the designator letters CA, ………………………………….. Some senior members of the Institute may be elected Fellows and use the letters FCA.