ACCA：2020年中小型会计师事务所能力报告（英文版）（46页）.pdf

1、RESPONSIBLE SMP PACESETTERS 2020 Association of Chartered Certified Accountants August 2020 About ACCA ACCA is the Association of Chartered Certified Accountants. Were a thriving global community of 227,000 members and 544,000 future members based in 176 countries that upholds the highest profession

2、al and ethical values. We believe that accountancy is a cornerstone profession of society that supports both public and private sectors. Thats why were committed to the development of a strong global accountancy profession and the many benefits that this brings to society and individuals. Since 1904

3、 being a force for public good has been embedded in our purpose. And because were a not-for-profit organisation, we build a sustainable global profession by re-investing our surplus to deliver member value and develop the profession for the next generation. Through our world leading ACCA Qualificati

4、on, we offer everyone everywhere the opportunity to experience a rewarding career in accountancy, finance and management. And using our respected research, we lead the profession by answering todays questions and preparing us for tomorrow. Find out more about us at RESPONSIBLE SMP PACESETTERS Small

5、and medium-sized accounting practices (SMPs) are a powerful force for public and social good. In their support for the small and medium-sized enterprise (SME) sector they are helping this vital part of the economy operate more effectively. SMPs also have an important role in supporting individuals a

6、nd organisations in their local communities: promoting financial literacy and social cohesion, reaching out to schools and colleges, supporting charities and NGOs, and offering employment and training to underrepresented groups. Foreword As our day-to-day activities are fundamentally reshaped by the