AIA还是蛮不错，谈谈自己的体会（RQB与RSB的区别）
2015-07-26 15:19阅读：
前一段时间，一边看见很多ACCA的在贬低AIA，同时另一边也看见AIA的培训机构却在大肆吹嘘自己证书怎么厉害。这里作为一个已经考出全科AIA的学员，我想客观地小评一下AIA的证书。
自己多年来AIA的学习体会是，这门课程让自己在会计知识、眼界以及财务思维构架上确实有了长足的提升，除实际工作中的应用暂且不提，AIA对后续自己兼职在外面教授国内会计方面的培训课程帮助颇大（因为自己兼职是一名培训师）。但另一方面也看到了在国内，AIA的PROMOTION方面确实也欠缺很多很多东西，说的难听点鸡血味道太重，一张蛮不错的专业性很强的证书却被低水平的宣传给糟蹋了。
所以这里按自己所查阅的资料，结合RQB与RSB来谈一下。
昨天半夜心血来潮，查了UK的雅虎、WIKI百科，想彻底搞清楚一下到底RSB与RQB到底是怎么回事。因为自己也是AIA的，也知道AIA是RQB
不是
RSB。
在英国，要成为有签字权的CPA首先是要通过RQB里6个团体中的某个团体的考试和IPD等，随后成为全会员。成为全会员后必须要登记成为RSB成员，方能开启有独立签字权之路。
从WIKI百科关于AIA的介绍就可以看出：
Audit route
As a Recognised Qualifying Body (RQB), AIA is recognised by
the UK Government as being eligible to train qualified statutory
auditors.[2]
Through a combination of study and work experience, the AIA
statutory auditor training program provides a Government recognised
qualification. Candidates must complete the exams including UK
Paper 8 Company Law and taxation papers, namely Paper 5 Auditing
& Taxation and Paper 16 Taxation and Tax Planning.
In addition, candidates need to complete an oral test
and on successful completion of all the required elements, and
register with a Recognised Supervisory Body
(RSB).
（http://en.wikipedia.org/wiki/Association_of_International_Accountants）
同样从WIKI百科关于British
qualified
accountants也能看出成为全会员后必须要登记成为RSB成员，方能开启有独立签字权之路。
Audit of limited companies
It is illegal for any individual or firm that is not a
Registered Auditor to perform an audit of a UK limited company. To
become a Registered Auditor, an accountant must hold a practising
certificate from a recognised body, demonstrate the necessary
professional ability in that area, and submit to regular
inspection.
Certain bodies, known under the Companies Acts 1989 and 2006
as Recognised Qualifying Bodies (RQBs), award the qualifications
necessary for audit work, as an entry requirement. A similar but
not identical list of Recognised Supervisory Bodies (RSBs) may
authorise their members to carry out company audits.
The six RQBs in relation to company auditing under the
Companies Acts are:[1]
Association of Chartered Certified Accountants
(ACCA)
Association of International Accountants (AIA)
Chartered Accountants Ireland (CAI)
Institute of Chartered Accountants in England and Wales
(ICAEW)
Institute of Chartered Accountants of Scotland
(ICAS)
Chartered Institute of Public Finance and Accountancy (CIPFA)
since 2006[2] but currently in abeyance[1]
The AIA and CIPFA are not RSBs; their members, if
engaging in audit, must therefore be supervised by another
body. The Association of Authorised Public
Accountants (AAPA) has the status of RSB, historically under a
grandfather clause in order to supervise individuals who had been
authorised for audit purposes under the Companies Act
1948.
（http://en.wikipedia.org/wiki/British_qualified_accountants）
那问题来了，AAIA如何加入RSB呢？
其实RSB中有个成员The
Association of Authorised Public Accountants
(AAPA)解决了这个问题，只要AAIA个人注册成为AAPA的会员，就能开启独立签字权之路了。
AAPA不是一个需要通过考试成为会员的会计团体。
The Association of Authorised Public Accountants (AAPA) is a
British professional body for public accountants.
The AAPA was formed in 1978 as a professional body for
auditors recognised individually under the Companies Act 1948. AAPA
achieved formal recognition by the Department of Trade and Industry
in 1989 when the Companies Act received Royal Assent. In September
1991, AAPA achieved the status of a Recognised Supervisory Body and
eligible AAPA members have since been entitled to use the
designation Registered Auditor.
AAPA is not an examining body: all
of its members have been admitted either because they have
individual audit authorisation or because they have obtained a
qualification from another body which is recognised for audit
purposes in the UK.
At an Extraordinary General Meeting on 24 June 1996, members
of AAPA voted for the body to become a subsidiary company of the
Association of Chartered Certified Accountants (ACCA). AAPA is,
therefore, a company limited by guarantee and registered in
England. While maintaining its own separate and distinctive
identity constitutionally, AAPA now benefits from a wide range of
authorisation and support facilities through the ACCA.
（http://en.wikipedia.org/wiki/Association_of_Authorised_Public_Accountants）
同时，AAIA可以申请成为他的会员从而进入RSB。
Application for membership
Membership is available to those who are in public practice
(as principals or employees) in the following
categories:
those who can demonstrate that they obtained individual
authorisation to undertake the audit of limited companies under
Sections 389(1)(b) or 389(2) of the Companies Act 1985 [as these
sections provided prior to their repeal by Companies Act 1989]
immediately before 1 January 1990 and the commencement of Section
25 Part II of Companies Act 1989 (or the Northern Ireland
equivalent)
those who hold the recognised professional
qualification awarded by the Association of International
Accountants (AIA)after June 1991 under the terms of Section 31 of
the Companies Act 1989 and who have fulfilled the requisite
experience requirements.
(Members in good standing of ACCA and of the Institutes of
Chartered Accountants in England and Wales, Scotland and Ireland,
who are eligible to hold practising certificates, also have the
right to apply for membership of AAPA under the terms of its
bye-laws.)
As of 2008 the admission fee is £175. The annual subscription
becomes payable from 1 January following the date of
admission.
（http://en.wikipedia.org/wiki/Association_of_Authorised_Public_Accountants）
结论是，AAIA在英国与欧盟是有签字权的，同样对于ACCA、ACA的学员来说可能少这一个步骤，但要成为有独立签字权的会员也走许多流程和额外的审核。
（客观评价）所以说，AIA的证书还是有他的含金量的，并不像很多ACCA的所贬低的那样，但也不像被很多培训机构吹嘘得那样神乎其神。很多ACCA学员就算考试全科毕业，想要成为拥有独立签字权的人士，后续也要通很多关的。AIA也好，ACCA也好关键是对各自（自己）证书有客观的认识与评价，不卑不亢，这样在培训市场才能有长足的发展。
同样这个世界任何事物的发展都是这个规律，不可能一家独大与垄断，这点英国人清楚、我们也清楚因为那是真理。
其实，对于英国人来说，通过考试这是你职业生涯的很小的起点，他们更注重你取得资格后在实际工作的中实务与职业发展、以及经历，那也就为什么他们很注重你的履历、你的CPD。
而我们国人由于从小是考试中成长起来了，过多地夸大了考试的作用，以为考试难，但我能考出拿到证书后就万事OK了，那是完全错误的。
还是那句话，关键是不管你是AIA\ACCA\ACA\CMA还是别的什么，你学到了什么、体会到了什么？
以下是我查阅资料的网址，供大家参考：
http://en.wikipedia.org/wiki/British_qualified_accountants
http://en.wikipedia.org/wiki/Association_of_International_Accountants
http://en.wikipedia.org/wiki/Association_of_Aut
麓 鸠
2015.5.5
