New Zealand

In New Zealand, Chartered Accountants belong to the New Zealand Institute of Chartered Accountants and use the designator letters CA. Some senior members may be elected Fellows and use the letters FCA.

There is also a mid-tier qualification called Associate Chartered Accountant with the designator letters ACA, ……………………………….. Associate Chartered Accountants are not eligible to hold a Certificate of Public Practice, …………………………………………… and therefore cannot offer services to the public.

Canada

In Canada, Chartered Accountants must be members of the Canadian Institute of Chartered Accountants (CICA). However, CICA membership must be membership of at least one CA institute of a Canadian province or territory. It is not possible to join the CICA directly, ……………………………………..

The Canadian CA is one of the accounting designations that can be transferred to an American CPA via a reciprocity exam, although with several complications. A significant minority of US states often require additional education or experience before granting a CPA license to a Canadian CA, ……………………………………………….

Qualification to become a CA requires an undergraduate degree plus articling experience and, depending on the province, additional education, ……………………………………………….Candidates in all provinces (and Bermuda) are required to pass the 3-day Uniform Evaluation (UFE).

29. Найдите в тексте все выделенные аббревиатуры и заполните таблицу по образцу

аббревиатура	расшифровка	страна
UK	United Kingdom	Великобритания

30. Прочитайте следующий текст и переведите его на русский язык. Выпишите все выделенные из текста слова и словосочетания, которые характеризуют профессию бухгалтера. Дайте письменно ответ на вопрос «Согласны ли Вы с этими характеристиками и почему?»

The profession

Tell most people outside the profession that you were an accountant and, even if they were polite not to say it, you knew what they were thinking. No life, no creativity, no aspirations, just one of those grey people who scurries in at audit time and scurries out again and nobody notices they were even there.

In the past couple of years new responses have been added when the 'accountant' word is mentioned. As well as wearing the traditional labels of dull, grey and unimaginative, hard-working accountants now are regarded as supine, negligent and, possibly, even criminal.

Image has always been a problem in accountancy. Some say people want to see as little of your accountants as possible, and if you are seeing a lot of them something's wrong.

But image is important. It could help to ensure that the best quality recruits are attracted to the profession. It could even attract clients. Monty Python in 1969 set the standard for the image of accountants. 'You are an appallingly dull fellow,' he says, 'unimaginative, timid, lacking in initiative, spineless, easily dominated, no sense of humor, tedious company and irrepressibly drab and awful. In most professions these would be considerable drawbacks. In chartered accountancy they are a positive boon.'

This image has been hard to shake. Some firms try to attract recruits with adverts featuring accountants as slick, sexy creatures dressed in the coolest suits.

For experts, the profession offers a healthy challenge. Ian Stephens, senior consultant says the problem is that nobody has ever really tried to correct the impression of what accountancy's about.

The model for how things could be improved, he says, lies in another industry more colorless than accountancy. 'It's not that long ago that IT was regarded as techie and dull, and not the sort of career you'd want your children to go into. But that world's been transformed. While the truth in IT may be thousands of people sitting at computer screens doing monotonous work, when people think of the sector, particularly about going into it as a recruit, they think about Bill Gates and Steve Jobs and the Google founders, people doing interesting jobs for huge amounts of money. Personalities come to mind.

'But when you think of accountants no people come to mind. You just think of a profession, of anonymous people in suits. I can't think of one accountant who can be described as a personality who would be widely recognized. So, one solution is to market some personalities. Firms can do that, and the industry as a whole can do it.'

The profession should also account the factor of good money. While the clichéd public image is all about appearance and personality, the hard-cash side is just as encouraging as in supposedly more glamorous professions.

'What generates the buzz around the IT sector or investment banking is stories of people making lots of money,' says Stephens. 'Google is all over the financial press not just because it's an interesting piece of technology but because it's an interesting piece of technology that creates a huge amount of wealth. Part of what makes certain businesses and sectors talked about is the perception of fame and fortune, whether that's the music industry or being an entrepreneur like Richard Branson or working in an investment bank. You need to project that sense that, while of course most people in the profession will have a good job; it also provides chances to realize every dream you could have.

'It's also an odd thing that accountancy sits right at the heart of global capitalism, yet somehow it seems completely disconnected from the excitement. The people you see interviewed about what's going on are the investment bankers, the analysts, but never an accountant. The industry seems to have nothing to say, yet it's right there in the heart of it, in terms of how business works, of how value's created and how the world's going to be.

'There should be accountants up there talking about all kinds of things, and not just at budget time trying to decipher what the Chancellor's saying. Sure, the work in accountancy doesn't lend itself to brevity and clarity in point of view, but if the IT industry can speak snappily there's no reason why accountancy can't.'