安然事件对会计师事务所的影响以及对策.doc

安然事件对会计师事务所的影响以及对策.doc

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1、TheEnlightenmentoftheEnronCaseInthepastfiveyears,theaccountingprofessionhasovercomethechallengesoftheEnroncrisis,restoringthereputationandintegrityoftheprofession.Inthewakeofthatcrisis,andnewrequirementscreatedbySarbanes-Oxley,professionhasreadilysteppeduptotheincreasedempha

2、sisonethicsandimportanceoffinancialdataintegrity.Today,theprofessionisbetterpositionedforgrowththanatanytimeinrecenthistory.Infact,growthisnowapparent,withfirmsrestoringrevenuegrowthratestopre-Enronlevels.In2006,thetop100accountingfirms’revenuegrowthratewasthehighestreported

3、since2000.Thedemandforaccountingprofessionalsisexpectedtogrowfasterthanformanyotherprofessionsinthecomingyears,withananticipated18to26percentgrowthratethrough2014,accordingtoU.S.BureauofLaborStatistics.Theopportunitiesaheadaretremendous.Butalongwiththissuccess,thereisagrowin

4、gconcern:Wherearefirmsgoingtofindtheresourcestogetthejobdone?Theincreaseddemandforaccountingprofessionalscomesatatimeduringwhichthesupplyofprofessionalsisshrinking.Withtheagingpopulation,8,000babyboomersadayarenowturning60yearsoldintheU.S.Thisistakingitstollontheaccountingpr

5、ofession.TheAmericanInstituteofCertifiedPublicAccountanthasnotedthatbytheyear2020,75percentofitsmembershipwillbeeligibletoretire.Andwhilethereisanincreasingnumberofyoungpeoplecomingintotheprofession,thesimplefactthattheyoungerpopulationissmallerthantheboomergenerationmeansth

6、erecannotbeaone-for-onereplacementforthoseindividualswhoareleavingtheprofession.Withthebackdropofdemandoutstrippingsupply,itisapparenttofirmsthatthereisanongoingtalentwarintheaccountingprofession,andnoendinsight.Whatdofirmsneedtodotoattractandretainup-and-comingprofessionals

7、sothattheycancontinuetomeetdemandandgrowtheirpractices?Asastrategicpartnertotaxandaccountingprofessionals,CCHsetouttofindanswerstothisquestionbyissuingtheCCHYoungAccountingProfessionalsSurveytoexaminethebenefits,tools,technologyandculturethatCPAswithfourtosevenyearsofexperie

8、ncewantmostandtodiscoverhowwellfirmsperforminmeetingtheseneeds.Thispopulati

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