发帖
雷达卡
每年FRC都会发布一个会计师行业发展趋势报告《Key-Facts-and-Trends-in-the-Accountancy-Profes》，本文就是来为大家分享今年这个报告的情况，以便于更加深入了解英国会计师协会的构成以及发展情况。
英国最具影响力的会计师协会（排名不分先后）：
ACCA（特许公认会计师公会） 、CIMA（特许管理会计师公会）、 CAI、 AIA（国际会计师公会）、 ICAEW（英格兰及威尔士特许会计师协会）、 CIPFA（英国特许公共财务会计师公会） 、ICAS。
1.在全球范围内这七大会计师协会的成员数量（截至2014.12.31）
ACCA以174227名会员，373668名学员的数量稳居会计师协会体量第一。排名第二的是ICAEW，其会员人数也达到了十万级别阵营，CIMA管理会计师的学员数量也达到了十万级别，应该说这三个会计师协会在全世界范围内有着最广泛的覆盖性与影响力。
2.在英国本土这七大会计师协会的成员数量占比（截至2014.12.31）
英国本土范围内，ICAEW会员数量122167人，ACCA 会员数量83339人，CIMA会员数量77551人，这三大会计师协会位列前三位。如果按照学员加上会员的总数来看ACCA毫无疑问还是英国最大的会计师协会组织（这一数据可以成功打脸那些道听途说 “ACCA在英国毫无用处” 的说法，如果真的是毫无用处，英国人自己会去学习吗？显然不会）。
3.七大会计师协会5年增长趋势对比（2010-2014）
3.1英国本土范围内
五年内会员增长情况↑↑↑
五年内学员增长情况↓↓↓
3.2全球范围内
4.Students who became Members
Figure shows the number of worldwide students who became members of each of seven accountancy bodies as at 31 December for each of the five years to 31 December 2014. The ACCA has seen a growth of 17.3% compared with CIPFA who has seen a decline (21.6%) of students becoming members in 2014.
5.Sectoral Employment of Members and Students Worldwide 2014
There are few CIMA, CIPFA and AIA members employed in public practice at 2%, 3% and 5% respectively.
CIPFA is the only body with the majority of its members employed in the public sector.
Over 80% of students at ICAEW and ICAS are in public practice. In contrast 17% of ACCA’s students, and 1% or less of CIPFA, CIMA and AIA students, are employed in public practice.
CIMA has the highest percentage of students in industry and commerce (76%) and CIPFA has the highest percentage in the public sector (71%).
Overall, 52% of students are employed in industry and commerce, 16% are in public practice and 11% in the public sector.
The ACCA’s students are the most evenly dispersed across the different employment sectors.
6. Age of Members and Students Worldwide 2014
There are significant differences in the age profiles of worldwide members of the seven accountancy bodies. ACCA, CAI and the AIA have the youngest population of members, with 64%, 66% and 60% respectively younger than 45 years in 2014.
In 2014 50% or more of the members of CIPFA, ICAEW and ICAS are aged 45 or over.
CIPFA has the oldest age profile of members, with 76% aged 45 or over, compared to 71% in 2010, and a higher proportion of mature students than the other bodies, with 67% of students aged 35 or over.
ICAEW, CAI and ICAS have the highest proportion of students aged 34 or under at 96%, 89% and 87% respectively in 2014.
7.Location of Students 2014
CAI and ICAS have very low proportions of students based outside of the UK and ROI.
In contrast, the ACCA and AIA have 78% and 97% respectively of students based outside the UK and ROI.
CIPFA’s developing work overseas has led to a significant increase in new overseas students with 40% based outside the UK and ROI in 2014 compared with 19% in 2013.
-未完待续
京公网安备 11010802022788号
