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CPA网站有介绍
Under CPA Australia By-Law 9.1, any member providing public accounting services into Australia or New Zealand must hold a public practice certificate (PPC), no matter where in the world you are located.
If you are a CPA or FCPA providing public accounting services:
and earn more than $45,000 gross fees per calendar year, you must apply for a PPC.
and earn between $10,000 and $45,000 gross fees per calendar year, you may apply for a limited public practice certificate.
and you do not earn more than $10,000 gross fees each calendar year, you do not need to obtain a PPC, as long as you do not advertise or hold your services out to the public. However, you must hold professional indemnity insurance. |
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