产生与发展注册会计师是经国家批准执行会计查帐验证业务和会计咨询业务的人员,其所在的工作机构为会计师事务所。他们的主要业务是依法接受委托,以独立的第三者身份对有关经济组织的会计报表和其他经济资料,进行合法性、真实性的审查,提出客观、公证的具有法律证明效力的报告。其次还从事会计咨询服务和会计信息资源的开发与利用等工作。从性质上来说,应该属于社会公证职能,它是第三产业的一个重要组成部分。注册会计师是商品经济发展到一定阶段的产物,而经营管理权同资本所有权的分离则是注册会计师产生的直接原因。早在十八世纪,西方资本主义国家首先是英国完成了产业革命以后,机器大工业代替了工场手工 The production and development of a certified public accountant is approved by the state to perform accounting audit verification business and accounting consulting business personnel, where the work of the accounting firm. Their main business is entrusting according to law to review the legitimacy and authenticity of the financial statements and other economic data of relevant economic organizations as an independent third party and submit objective and notarised legally proven reports. Second, also engaged in accounting advisory services and accounting information resources development and utilization of such work. In nature, it should belong to the social notary function, which is an important part of the tertiary industry. CPA is the product of the commodity economy to a certain stage of the product, and the separation of management rights and ownership of the capital is the CPA the direct cause. As early as the eighteenth century, after Western industrialists first completed the industrial revolution in the capitalist countries of the West, the machinery industry replaced the manual labor in the factory