【四大】CA ANZ 澳洲皇家特许会计师与英国皇室的关系（组图）

CA ANZ  (Chartered Accountants, Australia and New Zealand), 澳大利亚皇家特许会计师，是澳大利亚顶尖的会计师专业团体。

有别于大家可能听过的 CPA Australia (澳洲注册会计师），CA ANZ的特点是：

• 全球“四大”及前20排名在澳的会计师事务所、大型投资银行的财税从业人员大多数为 CA ANZ 的会员。会员超过13万。

• CA ANZ 是英国皇室在澳大利亚唯一特许认可的会计师协会。详见下文。

• 完成 CA ANZ 全部考试者，自动获取澳大利亚正式的研究生学历高等教育文凭 Graduate Diploma of Chartered Accounting (GradDipCA)，这也是与其他澳大利亚会计师协会的重大区别。其他协会只有权颁发专业证书，但没有澳大利亚高等教育（Higher Education)的资质。

• CA ANZ 设置了严格的准入标准和考试制度，可以与多家世界一流的专业会计师协会互免考试入会，包括 美国 AICPA，英国 ICAEW 和 ACCA 等。但由于很少在亚洲进行推广，所以中国会计人士可能对 CA ANZ 并没有太多的了解，而可能对另一家经常在亚洲做推广的 CPA Australia 了解更多。

No.1

CA ANZ 皇家特许的由来

CA ANZ 是大英帝国 乔治五世国王陛下 于 1928 年 6 月 19 日通过皇家宪章(Royal Charter)（原始宪章 Original Charter）以澳大利亚皇家特许会计师协会 (Institute of Chartered Accountants in Australia, 即现在的CA ANZ) 的名义成立的，永久继承并加盖公章。

之后的每次皇家宪章和章程的更改，都经过英国国王或者英国皇后的许可，该许可是以英国派驻澳大利亚总督的亲笔签名予以确认。以下签名分别是2019年7月30日和2022年3月30日有关皇家宪章和章程更改的皇家签名确认。

No.2

什么是CA ANZ？

澳大利亚和新西兰皇家特许会计师 (Chartered Accountants Australia and New Zealand， CA ANZ) 代表澳大利亚、新西兰和海外的超过 13万名会员。CA ANZ 专注于会员的教育和终身学习，并在影响经济和国内和国际市场的公共利益领域从事宣传和前瞻性领导。

2013 年 11 月，澳大利亚皇家特许会计师协会（Institute of Chartered Accountants in Australia, ICAA) 和新西兰皇家特许会计师协会的大多数成员对创建澳大利亚和新西兰皇家特许会计师协会的提议投了赞成票。两会合并。

2014 年 11 月 26 日，英国派驻澳大利亚总督 Peter Cosgrove 批准并签署了澳大利亚和新西兰皇家特许会计师皇家宪章和附则。 

澳大利亚和新西兰皇家特许会计师协会（CA ANZ）的法律结构于2014年12月31日正式实施。

CA 称号表示有资格提供私人和公众全方位会计服务的会计师。

CA 可以申请公共执业证书 (CPP)。每个向公众提供会计服务的会员都必须是CA并持有公共执业证书 (CPP)。 

No.3

CA ANZ 的皇家宪章

根据2019年7月30日的Supplementary Royal Charter, 从1928年的原始宪章(Orginal Charter)至2019年间，皇家宪章(Royal Charter)经历了9次修订，经历了从乔治五世国王从伊丽莎白二世女王的历史阶段。

ELIZABETH THE SECOND , by the Grace of God Queen of Australia and Her Other Realms and Territories, Head of the Common wealth, GREETING:

WHEREAS His Majesty King George the Fifth on 19 June 1928 by Royal Charter (Original Charter) constituted a Body Politic and Corporate by the name of The Institute of Chartered Accountants in Australia (CA ANZ ) with perpetual succession and a Common Seal:

AND WHEREAS His Majesty in 1935 by Supplemental Royal Charter (First Supplemental Charter) authorised certain amendments to be made to the Original Charter:

AND WHEREAS WE in 1959 by Supplemental Royal Charter (Second Supplemental Charter) revoked Clauses 1 to 28 of the Original Charter and Clauses  1 and 2 of the First Supplemental  Charter, and made new provisions for the governance of CA ANZ :

AND WHEREAS by Orders in Council dated 25 September 1964 and 9 June 1966 (Orders in Council ) WE were pleased to allow certain amendments to the Second Supplemental Charter:

AND WHEREAS WE in 1973 by Supplemental Royal Charter (Third  Supplemental Charter) revoked the Second Supplemental Charter and made new provisions for the governance of CA ANZ:

AND WHEREAS on 8 December 1987 WE have assigned to Our Governor-General of the Commonwealth of Australia all our powers and functions in respect of the issuing of Letters Patent:

(a)granting a Supplemental Charter to anyone in the Commonwealth of Australia to whom a Charter of incorporation has been granted by US or Our predecessors; or

(b)revoking, amending, or adding to, any Charter of incorporation or Supplemental Charter granted to anyone in the Commonwealth of Australia by US or Our predecessors,

and have authorised Our Governor-General to exercise any of those powers and functions in Our name and on Our behalf:

AND WHEREAS in 1988 by Supplemental Royal Charter (Fourth Supplemental Charter) Our Governor-General granted, ordained and declared that CA ANZ continue to be a Body Politic and Corporate by the name of The Institute of Chartered Accountants in Australia with perpetual succession and a Common Seal but that save as aforesaid the Third Supplemental Charter be revoked but that nothing in such revocation would affect the validity or legality of any act, deed or thing done or executed under or pursuant to the provisions of the Original Charter or the Third Supplemental Charter and made new provisions for the governance of CA ANZ:

AND WHEREAS on 28 November 1997 by Supplemental Royal Charter (Fifth Supplemental Charter) Our Governor-General revoked the Fourth Supplemental Charter and made new provisions for the governance of CA ANZ:

AND WHEREAS on 23 August 2000 by Supplemental Royal Charter (Sixth Suppl emental Charter) Our Governor-General revoked the Fifth Supplemental Charter and made new provisions for the governance of CA ANZ:

AND WHEREAS on 19 August 2005 by Supplemental Royal Charter (Seventh Supplemental Charter) Our Governor-General revoked the Sixth Supplemental Charter  and made new provisions for the governance of CA ANZ :

AND WHEREAS on 22 August 2007 by Supplemental Royal Charter (Eighth Supplemental Charter) Our Governor-General revoked the Seventh Supplemental Charter and made new provisions for the governance of CA ANZ:

AND WHEREAS on 26 November 2014 by Supplemental Royal Charter (Ninth Supplemental Charter) Our Governor-General revoked the Eighth Supplemental Charter and made new provisions for the governance of CA ANZ。