
kenadian accounting vrutti ekikarana

united kingdom taruvaata thana accounting vruttini adhikarikamga nirvahinchina prapanchamlo kenada rendava desham, conny idhi praantam mariyu pratyekata rendinti dwara vicchinnamaina paddhatiloo jarigindi. idhi 2012 nundi gananeeyamaina ekikarananu anubhavinchadam praarambhistundi.
20va sataabdam modati bhaagamlo kontha vivaadam taruvaata, kenadian accounting vrutti yokka niyantrana sthaanika mariyu private swabhaavam gala vishayaalapai praantiiya adhikara paridhiloo untundani, alaage atuvanti vruttiparamaina arhatalanu saadhinchadaaniki sikshanaku sambandhinchi praantiiya vidya adhikaram krinda untundani saadhaaranamgaa angeekarinchabadindi.
vividha pratyaekatala srushti.
chartered accountants.
praantiiya sanghaala samstha.
sikshana pondina accountantlaku demand 1840la praarambhamloonae udbhavinchindi, torranto mariyu montriyallo modati kenadian professional accounting samsthalu nirvahinchabaddaayi.
montriyalloni accountantla sangham 1879loe uttara americalo modati accounting samsthagaa nirvahinchabadindi (mariyu prapanchamlo atuvanti aidava samstha matrame), mariyu cubec saasanasabha chattam dwara vileenam cheyabadindi. antario aneka vaaraala taruvaata antario yokka accountants mariyu adjusterla institute erpaatutho anusarinchindi, idhi taruvaata 1882loe clarkson garden & koo vyavasthaapaka sabhyulalo okaraina erk clarkson aadesaala meraku antario yokka accountants institutega vileenam cheyabadindi, mariyu kenadaalo accounting mariyu diwala parisrama, consulting parisrama abhivruddhilo keelaka sabhyudu. ii.aarr.sii. banking kamiteeki sambandhinchi kenadian senetku tarachugaa salahadaruga panicheesaaru. idhi 1911loe institute off chartered accountants off antario ("ii. sii. yea. oo") gaa punarnirminchabadindi.
aam anglophone sabhyatvaanni kaligi unnanduna, cubec provins yokka accountantlu mariyu auditorla samstha taruvaata cubec yokka francophone janabhalo perugutunna demandnu teerchadaaniki vileenam cheyabadindi. 1919loe, aam ii. yea. eah. pii. sii. sabhyulaku pravesam kalpinchadam praarambhinchindi.
daani chartered accountantlanu nirvahinchina moodava provins manitoba, taruvaata british columbia, alberta mariyu suscatchevanlalo ilanti vruttiparamaina samsthalanu nirvahinchadamlo idhi keelaka paatra pooshinchindi.
1900loe nova skotia, 1916loe nyuu brunswick, 1921loe prins edward iland nirvahinchabaddaayi. itara praavinsulatoe poliste taruvaati rendu samsthalu kramarahitamgaa nirvahinchabaddaayi, dheeni phalitamgaa 1925 varaku nova skotia, 1926 varaku quebeck, antario vaari arhatalanu gurtinchaledu.
kenada velupala, newfoundland dominian 1905loe institute off accountantlanu vileenam chesindi, conny marusati samvatsaram daani hodha yokka chattabaddhamaina rakshananu upasamharinchukovaalani ottidi cheyabadindi. 1949loe newfoundland samakhyalo chere varaku idhi tiragabadaledu.
vruttini jaateeyam cheyadaaniki prayatninchandi.
1890loe institute off accountants off antario samakhya jeevitaaniki sambandhinchi nirvahinchina audit loe kramasikshanaa vichaarana taruvaata udriktatalu chelaregaayi. eee charya auditor swaatantryam yokka praamukhyatanu dhruvikarinchinappatiki, idhi iyo sabhyatvamlo cheelikaku kaaranamaindi mariyu 1891loe iyo yokka modati adhyakshudu edward rope karjan clarksontho sahaa paalaka mandalilooni aneka mandhi pramukha sabhyula raajeenaamaaku kaaranamaindi.
aam minaha prarambha ca samsthalu kooda public practicelo laeni accountantla pravesaanni anumatinchadaaniki vaari pravesha avasaralanu sadalinchadam praarambhinchaayi. 1901loe jaateeya samsthanu roopondinchadaaniki chesina prarambha prayatnam sthaanika vyatiraekata kaaranamgaa raddu cheyabadindi, ayithe idhi accountantlanu abhyasinchadaaniki parimitam cheyabadina oka samsthanu roopondinchadaaniki aam spaansar chesina samishti prayatnaaniki kaaranamaindi. phalitamgaa, arhata kaligina darakhaastudaarulanu sabhyatvaaniki neerugaa pravesinchadam dwara vruttiki jaateeya hodaanu srushtinche prayatnamlo 1902loe chartered accountantla dominian association ("dacha") srushtinchabadindi. mallii, daca erk clarkson yokka praathamika prameyaanni chusindi.
antario 1908loe ICAO pratyeka hakkulanu manjuru chestu oka chattanni aamodinchindi, mariyu daca yokka petitionpy, council governor 1909loe dheenini anumatinchaledu, jaateeya samsthanu srushtinchadamlo samakhya aadhipatyam kaaranamgaa, kenada nyaya mantri mariyu attarney general surr allen ayles worth oka memolo vivarinchinatlugaa eee charyanu sifaarasu chesaaru. tadanantara 1910 chattam 1911loe ilanti kaaranaala valla anumatinchabadaledu. chikagolo jarigina samavesamlo vileenam cheyabadina accountantla british society adhyakshudi madhyavartitvamtho, aiko mariyu daca nayakulu taruvaata oka oppandaaniki vacchaaru, dheenilo daca 1909 nundi amaluloki vacchina praantiiya samsthala samakhyaga punarvyavastheekarinchabadutu. aaa taruvaata 1911loe eee chattam mallee aamodinchabadindi, daca sabhyuluga unna accountantlaku december 16,1909naa raayitee manjuru cheyabadindi.
1951loe daca kenadian institute off chartered accountantsga maarindi. 1973loe institute off chartered accountants off bermuda vileenam cheyabadi, taruvaata sika anubandham pondinappudu idhi antarjaateeyamgaa vistarinchindi.
certified general accountants.
pedda vyapara mariyu prabhutva samsthala srushti vaari parols paie accountantla demandnu penchindi, idhi ca samsthalu demand chesina apprenticeshipla avasaram lekunda vaari pratyeka avasaralanu teerchadaaniki prayatnaalanu korindi. kenadian pasiphik railwaylo panichestunna accountantla saanketika sweeya-adhyayana samuuham nundi udbhavinchina kenadian accountantla sangham 1908loe erpadindi, idhi 1913loe general accountants association erpaatuku daariteesindi. daani sabhyulu public accountingnu abhyasincharani prarambha haameelu ichinappatikii, 1917loe aaa rangamlo prakatanala pareekshalanu praarambhinchindi, tadwara dasaabdaala paatu konasage ca samsthalatho vibhedaalanu prerepinchindi.
intha sudeergha vyatiraekata kaaranamgaa, 1999loe matrame gaa thana paerunu certified general accountants association off kenadaga maarchagaligindi. 1920loe cubec accountantla sanghamlo pravesam, 1946loe cubeclo cga/ca vileenam, 1949loe cga/cpa vileenam, 1950loe manitobalo cga/cpa vileenam vanti itara vruttiparamaina samsthalalo sabhyatvaaniki daani sabhyatvamloni bhagalu samvatsaraalugaa anumatinchabadataayi.
kharchu mariyu nirvahana gananah CA swaadheenam nundi riyas mariyu CMA la srushti varaku.
modati prapancha yuddham mugimpulo, aneka mukhyamaina samasyalu samsthalanu vyaya ganana vidhula srushtilo vanarulanu pettubadi pettadaniki balavantam cheshai
kottagaa srushtinchabadina general accountants association aaa rangamloki pravesinchakundaa nirodhinchadaaniki roopondinchina charyalo, dacha kenadian society off cast accountants ("csca") nuu srushtinchindi, sabhyatvam modata chartered accountantlaku parimitam cheyabadindi.
CSCA vyaya gananalo vidyanu praamaaneekarinchae prayatnaalanu praarambhistundi, 1922loe US national association off cast accountantlatho anubandha oppandam kudurchukundi. CSCA 1926loe naaka yokka vidya saamagrini marinta sahetukamaina dharaku pondadaaniki prayatninchinappudu, naaka rendu samsthala viliinaanni pratipaadinchindi. idhi tiraskarinchabadindi, aaa taruvaata anubandham raddu cheyabadindi. society 1927loe daani graduatelaku "samarthatha dhruvikarana patraalanu" jaarii cheyadam praarambhinchindi.
1930laloe, csca yea company accounting rangaalapai drushti pettali anae daanipai antargata udriktatalu undevi, mariyu 1939loe, sabhyulu controllers institute off kenadaanu (taruvaata financial executives institute) erpaatu cheyadaaniki migili unna management accountingpy ekkuva drushti pettalanukunnaru.
1941loe praantiiya sanghaalu erpadatam praarambhinchinappudu, daani sabhyula kosam "registered industrial und cast accountant" ("rhea") srushtinchabadindi. eee chorava saadhaaranamgaa chaalaa provinceulalo aamodinchabadindi, conny aaa prayatnaaniki prothsaahakulu kevalam sii. zii. yea. luu mariyu swatantra ganakulu kaavadamtho british columbialo pratighatana undhi. rhea hodha kooda cases ayina sabhyulaku matrame andubaatulo undani enable chese chattam perkonnappudu matrame idhi paas avutundi.
1967 loe konni provinceulalo "registered industrial accountant" gaa eee hodha saralikrutam cheyabadindi, conny anni provinceulalo kaadu. 1976 loe praarambhamaina dhruveekarinchabadina management accountant ("sii. emm. yea") hodha dwara idhi bharti cheyabadutundi, conny provins-bye-provins amalu 1985 loe matrame puurtavutumdi.
certified public accountants modati sipas.
modati kenadian sii. pii. eah hodha aneka samaantara kadalikala nundi udbhavinchindihi
sipilu taruvaata chaalaa provinceulalo chattabaddhamaina gurtimpunu pondaaru, conny anni provinceulalo kaadu. nova skotialo ca vyatiraekata kaaranamgaa, idhi "registered public accountant" anae hodaanu matrame upayoginchagaligindi.
cubec vrutti punarvyavastheekarana taruvaata 1946loe cubec sipas icpxlo vileenam cheyavalasi vachindi. 1962loe, cases mariyu sipaaslu jaateeyamgaa vileenam cheyadaaniki angeekarinchaayi, migilina praantiiya cpa samsthalu raddu cheyabaddaayi ledhaa nidraanamayyaayi.
gurtimpu pondina public accountants.
international society off commers" ("ii. ess. sii") mottamodata 1921 lone antarioloni hamiltonlo oka prakatanalo gurtinchabadindi, mariyu daani sabhyulaku "gurtimpu pondina public accountant" ("apa") hodha labhinchindi. vinnipeglo unna ii. ess. sii. 1938loe "institute off accredited public accountants" nuu erpaatu chesindi, idhi 1946loe samakhyalo vileenam cheyabadindi. idhi modatlo 1937loe british columbialo oka praantiiya samsthanu nirvahinchadaaniki prayatninchindi, conny saasana aamodam pondadamlo viphalamaindi.
1946loe cubec auditing vruttini ekikrutam chesinappudu, 1942 nundi nirantaram accounting abhyasinchina provinceloni apas cubeclo chattabaddhamaina gurtimpunu pondaaru. apa hodha taruvaata nyuu brunswick, manitoba mariyu suscatchevanlalo chattabaddhamaina rakshananu pondindi.
1949loe ontariolo private billu dwara oka samsthanu erpaatu cheyadaaniki prayatnam jarigindi, ayithe charyaku public billu marinta tagina empika anie ca mariyu cpa samsthalu munduku tecchinanduna rendava pathanamlo daanini upasamharinchukunnaaru. aaa empika taruvaata ennadoo anusarinchabadaledu. british columbia mariyu albertalo gurtimpunu pondadaaniki ilanti prayatnaalu kooda aaa samayamlo jarigaayi, conny avi kooda viphalamayyayi. taruvaata 1957loe british columbia mariyu antariolo praantiiya sanghaalu erpaatu cheyabaddaayi.
eee apas taruvaata itara accounting samsthalatho ekikrutam cheyabaddaayi. vaaru 1952loe nyuu brunswickloni sipelatho vileenam ayyaru, conny itara apaalu 1961loe samsthanu punaruddharinchaaru. taruvaata itara praantiiya samsthalu sii. zii. yea. loe vileenam cheyadaaniki chesina prayatnaalu marinta nischayaatmakamainavigaa niroopinchabaddaayi. ayithe, antario society 1963loe public accounting licensulu unna sabhyulaku daani sabhyatvaanni parimitam cheyaalani nirnayinchindi. aaa samvatsaram public accountants council punarvyavastheekarana phalitamgaa 1962 taruvaata aplku bhavishyat licensulu ivvabadananduna, idhi kalakramena kramamga unikilo undadu.
apa hodha ippudu yea kenadian adhikara paridhi dwara kriyaaseela viniyogamlo vruttiparamaina hodaagaa gurtinchabadanappatiki, kenada yokka professional accountantla societytho pottu pettukoni, kenadian institute off accredited public accountants unikilo undhi. pratyaekamaina registered professional accountantlaku gourava birudunu spock pradaanam chestundi.
ekareeti accounting pramaanaala srushti.
1946 nundi, chartered accountantlu saadhaaranamgaa aamodinchabadina accounting suutraalanu krodeekarinchadaaniki chorava teesukunnaru mariyu kenadaalo saadhaaranamgaa aamodinchabadina auditing pramaanaalu
public accounting licenses.
vividha vruttiparamaina samsthala sabhyulaku nirdishta hodaalanu upayoginchadaaniki pratyeka hakkulanu pradaanam cheyadamtho paatu, chaalaa praavinsulu public accountingnu abhyasinche vaaru pratyeka anumati pondavalasi untundi. anumati jaarii cheyabadindihi
ekikaranah chartered professional accountantla perugudala (2012-).
adhikara paridhi dwara amalu.
vividha praantiiya samsthalu eee krindi samsthalalo jaateeyamgaa samakhya cheyabaddayi
2004loe vileenam prayatnam viphalamaina taruvaata, cases mariyu cma 2011loe kotta charchalanu praarambhinchi, cgslanu palgonamani ahvaninchayi. moodu jaateeya samsthalu vileenam charchalaku maddatu ichinappatikii, vaari sabhyatvaala madhya gananeeyamaina udriktata undhi, mukhyamgaa caselo, mariyu oka samayamlo antarioloni cgas mariyu cas vaari gurtimpunu kolpoye avakaasam undane aandolanala kaaranamgaa charchala nundi vaidoligaaru. idhi desheeya mariyu antarjaateeya vaataadaarulatoo kenadian accounting vrutti yokka prabhavam, auchityam mariyu sahakaranni balopetam chestundani mariyu saadhaarana pravartanaa niyamaavalulu, kramasikshanaa vyavasthalu mariyu licensing palanala dwara praja prayojanaaniki upayogapadutundani pratipaadana pratipaadakulu vaadinchaaru.
saasana prakriya puurti kaavadaaniki edu samvatsaraalu pattina, amalu billulu saadhaaranamgaa twaragaa aamodinchabadadamto, amalu takkuva vivaadamtoe swaagatinchabadindi.
viliinaaniki samakhya gurtimpu hodha maarpunu pratibimbimchaelaa vividha chattaala savarananu kaligi undih
adhikara paridhi dwara itara hodaalu mariyu vivaranala reservation.
vaarasatva ca, cga mariyu cma vruttiparamaina hodaalanu parirakshinchadamtho paatu (anduvalla vaatini itara accountantlache upayoginchakundaa nirodhinchadam), eee krindivi kooda rakshinchabadataayih
adanamgaa, yucan mariyu british columbia aneka itara rakshita hodaalanu upayogamlo unnaih
yucan "sii. pii. eah. (hohn)" anie piluvabade gourava hodaanu kooda istundi.
vaarasatva hodaalu unna vaarandaruu juulai 1,2015 nundi modati 10 samvatsaraalalo "sii. pii. eah" thoo kalipi vaatini upayoginchadaaniki ledhaa aaa samayamlo vaarasatva hodaanu matrame upayoginchadaaniki anumatinchaalani alberta enchukundi. 10 samvatsaraala parivartana kaalam taruvaata, atuvanti vaarasatva holderlu "sii. pii. eah" hodaanu sontamgaa upayoginchavacchu.
cubeclo amalu.
ekikarana chorava 1973 nundi aidava charya, dheenilo cubec yokka accounting samsthalu vileenam cheyadaaniki prayatninchaayi.
marchi 28,2012naa, "ardrey dess comptables professionals agris du cubec" nuu roopondinchadaaniki cubec jaateeya assemblylo oka billu pravesapettabadindi. idhi taruvaata 2012 mae 16naa raaja sammatini pondhi, adhe teedeena amaluloki vachindi.
antariolo amalu.
antariolo eee hodha amalu sanklishtamaina marganni anusarinchindihi
public accountantla kosam antario licensing paalana kaaranamgaa, sipao nundi licensulu kaligi unnavaaru tamanu taamu "licenses pondina public accountantlu" () gaa gurtinchukovali ledhaa vaari vruttiparamaina hodha tarvaata ventane "cpa, elpie", "cpa, ca, elpie", "cpa, cga, elpie" ledhaa "cpa, cma, elpie" vanti "elpie" () anae modati aksharaalanu post cheyali.
british columbialo amalu.
2013 maeloe, provinceloni moodu accounting samsthalaku sambandhinchi vileenam oppandam prakatinchabadindi. vileenam cheyabadina samsthanu roopondinchadaaniki avasaramaina saasana charyalu pendinglo unnanduna, british columbia saasanasabha "vividha saasanaala savarana chattam, 2014" loe aamodinchinatlugaa, anni samsthalu upa-chattalanu aamodinchina taruvaata eee hodaanu cree. puu. loe pravesapettaaru. moodu samsthalanu vileenam cheyadaaniki vaastava amalu chattam marchi 2015loe raaja aamodam pondhi, juun 2015loe amalloki vachindi.
nova skotialo amalu.
itara adhikara paridhula maadirigaa kakunda, nova skotia thana vaarasatva accounting samsthalanu kotta sii. pii. eah. praantiiya samsthalo vileenam cheyakudadani nirnayinchindi. badulugaa vaarasatva samsthala sabhyulu tama vaarasatva hodaanu kotta sii. pii. eah hodaanu jatha cheyaalani prakatinchindi. oka vaartaa prakatanalo (taruvaata billu yokka rendava pathanampai charcha samayamlo dhruvikarinchabadindi), moodu accounting samsthala vileenam mariyu taruvaata niyamaka chatraanni naveekarinchadamtho, eee prakriyalooni rendu dasallo idhi modatidani provins perkondi. eee viliinaanni amalu cheyadaaniki december 2015loe tadupari chattam aamodinchabadindi, idhi augustu 2,2016naa amalloki vachindi.
nova skotia yokka public accountants boardu paatranu vistarinchadaaniki adhe samayamlo oka sahachara chattam aamodinchabadindi, tadwara idhi auditing mariyu naan-auditing vidhulanu nirvahinchadaaniki pratyeka licensulanu jaarii cheyagaladu. provins velupala nundi public accountantla licensingnu anumatinche konni nibandhanalanu minahayinchi, aaa chattam adhe teedeena gananeeyamgaa amaluloki vachindi. 2019 september natiki, eee samaantara niyantrana vyavastha raddu cheyabadutundi mariyu public accounting licensulanu jaarii chese adhikaram sipaanlaku ivvabadutundi.
kenadian prakruti drushyampai prabhavam.
2012-2018 ekikarana varaku konasagutunna samvatsaraallo, alaage aaa taruvaata, vileenam yokka aacharanaatmaka prabhavam gurinchi charcha jarigindi.
pratipaadita vileenampai 2010-2011 ca/cma sthaanam patram daanini anusarinchadaaniki aidu kaaranaalanu ichindih
aaa samayamlo ca sabhyatvam gananeeyamaina pratighatananu edurkondi, phalitamgaa vaari saamuuhika pratishta taggutundani vaaru aandolana chendaaru.
ekikarana taruvaata, eee krindi pariseelanalu cheyabaddayi
kenadaalo churukuga unna videshee vruttiparamaina samsthalu.
kenadian professional accounting hodaanu kaligi undatam saadhaaranamgaa kenadian aardhika sthithini kaligi undataaniki tappanisari avasaram kaadu kabatti, itara vruttiparamaina samsthalalo kenadaalo kooda panichese sabhyulu untaaru, veetilo atyanta mukhyamainavih
eee hodaanu rakshinchadaaniki praantiiya sii. pii. eah. samsthalu churukuga unnaayi. ayithe, october 2019loe, aika mariyu sima daakhalu chesina konni trademark darakhaastulaku sambandhinchi trademarkla pratipaksha bordulo daakhalu chesina tama vyatirekatallo sii. pii. eah. antario mariyu cubec arderlu viphalamayyayi, endukante praantiiya saasanaala dwara bhadraparachabadina rakshanalu federal chattam dwara palinchabade videshee samsthalu vaati mundastu upayogam nepathyamlo sambandham laenivi.

