 |
|
|
|
|
Aufgaben und Ziele
|
|
 |
|
|
|
|
GCPAS Mission Statements |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
>>
>>
>>
GCPAS Mission Statements
|
|
GCPAS Mission Statements |
Accounting and Auditing Profession:
- To support the development of the Certified Public Accounting Profession worldwide and, especially, in Germany.
- To support the activities and standards of the American Institute of Certified Public Accountants (AICPA) by recommending the AICPA-Membership also for US-CPAs working abroad. The AICPA-Membership means in particular:
- Compliance with AICPA Bylaws.
- Compliance with AICPA-Code of Professional Conduct.
- Compliance with AICPA CPE-Requirements (Continuous Professional Education).
- To provide assistance and information regarding the US-Uniform-CPA-Examination for Exam-Candidates.
- To provide assistance and information regarding the professional law (including certificate and license requirements) for CPAs (especially for CPAs in Public Practice).
Accounting Standards:
- To support the application of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) worldwide and, especially, in Germany.
- To support the harmonization of accounting standards worldwide and, especially, the IASB/FASB convergence project of US-Generally Accepted Accounting Principles (US-GAAP) and IAS/IFRS.
- To support the activities and standards of the US-Financial Accounting Standards Board (FASB):
- To support the application of the United States Generally Accepted Accounting Standards (US- GAAP) worldwide and, especially, in Germany, where US GAAP are required to be a applied as accounting standards according to the capital market laws and regulations or the terms of the engagement.
- To support the quality and uniformity of practice (application of US GAAP) throughout the world and, especially, in Germany.
- To support the development and enhancement of harmonized Accounting Standards, especially by identifying remaining differences between US Generally Accepted Accounting Standards (US GAAP) and IAS/IFRS and providing comments to the FASB and the IASB on how to eliminate the remaining differences in order to support the establishment of the best practice in harmonized accounting standards worldwide.
Auditing and Assurance Standards:
- To support the activities and standards of the International Federation of Accountants (IFAC), especially of the International Auditing and Assurance Standards Board (IAASB):
- To support the implementation of the International Standards on Auditing (ISA) worldwide into national auditing standards and, especially, in Europe into European Auditing Standards and in Germany into German Auditing Standards.
- To support the quality and uniformity of practice (application of International Standards on Auditing) throughout the world and, especially, in Germany.
- To support the development and enhancement of harmonized Auditing Standards, especially by supporting the development and enhancement of the International Standards on Auditing (ISA).
- To support the activities with regard to auditing and assurance standards of the AICPA, the Public Company Accounting Oversight Board (PCAOB) and the US Securities and Exchange Commission (SEC):
- To support the application of the United States Generally Accepted Auditing Standards (US GAAS) worldwide in assurance engagements and, especially, in Germany, where US GAAS are required to be a applied as auditing standards according to the terms of the engagement.
- To support the quality and uniformity of practice (application of US GAAS) throughout the world and, especially, in Germany.
- To support the development and enhancement of harmonized Auditing Standards, especially by identifying remaining differences between US Generally Accepted Auditing Standards (US GAAS) and International Standards on Auditing (ISA) and providing comments to the American Institute of Certified Public Accountants (AICPA) and to the International Auditing and Assurance Standards Board (IAASB) on how to eliminate the remaining differences in order to support the establishment of the best practice in harmonized auditing standards worldwide.
Regulation and Enforcement:
- 10. To support the installation of appropriate Enforcement Institutions worldwide and, especially, in the US, in Europe and Germany, in order to enforce the application of accounting, auditing, corporate governance and other capital market standards in the public interest.
Other Technical Areas:
- To provide value, assistance and technical guidance in the further GCPAS-technical areas, such as:
- US Taxation
- US Business Law
- c. Education
- d. Ethics
- e. Going Public
- f. Business Valuation
- g. Management Accounting
- To keep our members, the accounting and auditing community and the public updated about important changes and developments in the fields of accounting, auditing, taxation, corporate governance and capital markets. This mission will be translated into action by the GCPAS technical activities in general and by providing the GCPAS-NewsFlash in particular.
Networking:
- To provide the accounting and auditing community with a platform for efficient networking (Membership-Networking and GCPAS-Forum for the Public).
Zweck und Tätigkeit der GCPAS
Die German CPA Society ermöglicht und unterstützt die Kontaktaufnahme und Kontaktpflege der an internationaler Rechnungslegung interessierten Öffentlichkeit in Deutschland. Sie unterstützt die Weiterentwicklung und Anwendung internationaler und US-amerikanischer Standards der Rechnungslegung (IAS/IFRS und US GAAP) und Prüfung (ISA und US GAAS) in Deutschland und vertritt die Belange des Berufsstandes der Certified Public Accountants in Deutschland. Darüber hinaus fördert Sie den internationalen Austausch im Bereich der Rechnungslegung und Prüfung.
Die GCPAS bildet durch ein regelmäßig aktualisiertes Mitgliederverzeichnis sowie mehrmals jährlich stattfindende gemeinsame Veranstaltungen die Basis für die Intensivierung des Austauschs unter den Mitgliedern, informiert seine Mitglieder regelmäßig über aktuelle Entwicklungen im Bereich internationaler Rechnungslegung in Deutschland, nimmt in geeigneter Form zu Fragen der internationalen und US-amerikanischen Rechnungslegung und Prüfung und des Berufsstandes der Certified Public Accountants in Deutschland Stellung und unterstützt die fachliche Aus- und Weiterbildung im Bereich der internationalen und US-amerikanischen Rechnungslegung und Prüfung.
Hauptziele der GCPAS im Überblick:
- Interessenvertretung des Berufsstandes der CPAs in Deutschland
- Förderung des beruflichen Nachwuchses durch Informationen zum CPA-Examen
- Förderung der kapitalmarktorientierten Rechnungslegung und Prüfung in Deutschland
- Bereitstellung von Informationen über aktuelle Entwicklungen in der internationalen Rechnungslegung und Prüfung
- Bereitstellung eines aktuellen Mitgliederverzeichnisses zur Netzwerkbildung unter den Mitgliedern und zum Informationsaustausch
|
|
|
|
|
