“京交会”会计服务主论坛嘉宾发言稿（三）
凯斯•韦德洛克先生（亚太会计师联合会主席）（中英文）

 

会计服务论坛-中国北京

2012年6月1日

（欢迎辞）

 

尊敬的各位来宾，各位同仁，女士们、先生们，大家好！

    今天，我非常荣幸代表亚太会计师联合会欢迎各位参加此次会计服务论坛。

    首先，我想向主办此次论坛的中国注册会计师协会的各位同仁表示我诚挚的谢意！感谢他们为我们提供机会，在国际贸易和资本流动的背景下探讨各种会计服务问题，这对于同时站在国内和国际视角，将会计行业做强做大是非常必要而及时的。此次论坛将围绕会计服务的发展趋势、我们可以把握的机遇，以及专业人士、专业组织和监管方需要进行怎样的合作，才能确保这一行业及其专业从业者满足服务使用者的需求等问题展开讨论。

    简单地说，就是“完善的信息能带来正确的决策”。不论是在公共部门还是私营部门，我们都必须确保公众利益不会受到损害，保证我们能为国际经济的发展壮大作出自己的贡献。

    下面我想向大家简单介绍一下亚太会计师联合会：

    亚太地区

    亚太地区的地理范围广阔，拥有全球30％以上的陆地面积，人口数量占世界人口的60％以上。

    过去二十年，亚太地区的经济经历了迅猛增长。

世界排名前五的经济体有三个在亚洲：分别是中国、日本和印度。伴随经济增长，这些经济体的中产阶级队伍不断壮大，贫困现象显著减少。

    2009年爆发的全球经济危机已影响到世界许多国家，包括亚太地区国家，而且这种影响还将继续持续下去。

    世界许多经济体的GDP出现下滑，但世界人口排名前五的经济体却均显示出GDP的增长态势，其中，中国和印度的经济增长尤为引人注目。亚太地区许多国家继续保持了超过5%的经济增长率。如果采取恰当措施和政策，未来二十年，亚太地区有望保持继续增长，甚至可能加快这一增长步伐。然而有增长就必定有挑战，其中也包括了腐败问题。

    根据澳大利亚国际发展署（AusAID）等发展机构的分析，腐败问题对基础广泛的经济增长和社会发展有着重大的负面影响。这对于我们职业会计师而言绝对是密切相关的。我们有能力协助并改善公共和私营部门的问责制，并通过良好治理，提高处理业务的自信心，简单地讲，就是作出正确的决策。

    很显然，亚太地区正逐步成为全球经济引擎。作为会计师、业务和财务专业人士，我们在确保该地区经济的可持续增长方面发挥着领导作用。

   亚太会计师联合会的理念是：“财务基础架构与实物基础设施同等重要”。

在讨论亚太地区的增长时，需要将会计行业也考虑为增长的一部分。首先，这表现为会计行业能够通过提供会计服务来支持经济增长；其次，作为一个行业，我们质量过硬、训练有素、受过良好教育的大量专业人员都在不断拓展职业领域。在我们会计行业中，一些最大的增长数字来自亚太地区。作为代表该地区的会计组织，我们将继续着眼于如何最好地服务该地区、服务我们的会员及其成员。

    我相信中国已做好准备，以显示其在行业内毋庸置疑的领导地位，鼓励并推动监管趋同，同时，实施符合公众利益的全球高标准。我深信中国有能力将这一行业的力量凝聚起来，推动其大发展。

    亚太会计师联合会的历史与现状

    请跟随我快速地回顾过往。

    早在五十年多年前，即1957年，第一届亚太会计师联合会大会在菲律宾马尼拉举行，时称“远东会计师大会”。

那次大会有12个国家参加，讨论了组成会计师联合会的想法，但会议期间并未最终达成一致。参会国家一致同意以后定期举行类似的会议。

    三年后，即1960年，在墨尔本召开的会议有了更多国家的加入，亚太地区会计师联合会正式诞生。

    我认为，“联合会”一词表达了一切。

    即“各个组织以联盟的方式携手合作”。这种为了这一行业及其广大从业者的发展而走到一起并携手合作，赋予我们强大的发展力量，同时我们也认识到，合作中必然存在差异，需要我们给予理解和尊重。

我们在座各位分别来自23个地区的31个组织，在这里，我要再次感谢我们的成员组织——中国注册会计师协会对于亚太会计师联合会工作的重要贡献。

    愿景

    在亚太地区我们的行业愿景是：

    使会计行业发展成为一个有价值且受尊敬的行业，一个政府和企业信任并予以重视的行业，一个为可持续金融市场和经济发展作出巨大贡献而得到社会认可的行业。

    使命

    我们的使命是发展、协调和推进亚太地区的会计行业。

    目标

    为完成使命，我们需要实现以下七项主要目标：

1.      1. 致力于成立并发展各个强有力的可持续职业会计组织，从而培养并支持会计师，有效满足其所在国家的需求；

2.      2. 促进职业会计组织间的知识共享和伙伴关系发展，培养该地区会计行业的凝聚力；

3.      3. 在公共部门、非盈利部门和私营部门中大力宣传高质量财务管理和报告的种种好处，包括在会计、审计、职业道德和会计教育中实施国际准则；

4.      4. 加强与政府、区域及全国性组织的联系，推动公共部门财务管理的发展；

5.      5. 加强与国际、区域及全国性组织的联系，推动高效而有效的资本市场发展；

6.      6. 提升区域内专业会计师的价值；

7.      7. 为涉及公众利益的全球化会计工作提供投入和支持。

 

    关于今天的讨论，我和在座的各位一样，期待着聆听代表们的发言。

    此次论坛是在贸易、资本流动以及会计行业已国际化这一大背景下举行的。一个强大而具有凝聚力的全球性行业能最大程度保护公众利益，并为良好的决策提供有利的环境。

    作为我们成员的专业人员必须通过资格课程，同时他们使用并须一贯坚持的行业准则，对于我们作为专业人员来说也是最为重要的。

    作为一种职业，我们必须确保最低标准始终是一个足够高的标准，并且，必须同时认识到并努力采用高质量的国际标准。

    为了实现这一目标，我们需要监管机构的理解和支持。因此，今天我们将会有幸聆听到亚太会计师联合会执行总裁布莱恩·布拉德先生关于监管趋同的发言，并有机会聆听以下几位杰出代表的演讲：

    黎日忠先生（Mr. James Lee）（关于跨境审计质量的问题）;

    比尔·帕默先生（Mr. Bill Palmer）（关于会计网络发展），特别是有关他对大型事务所经验的看法，以及

    吉莉安•福西特女士（Ms. Gillian Fawcett），关于促进职业会计组织携手合作、实现公共价值的好处。

    在这里，请允许我提前感谢今天所有演讲者为此次论坛的成功举行所作的贡献；我相信，当此次论坛结束时，我们对这些问题的认识有了很大的提高。

    同时，我要感谢中注协的所有同仁，感谢你们的盛情接待，以及为今天论坛和接下来几天会议的顺利召开所作的一切。

    最后，我想向所有在座各位的参与表示感谢，相信你们一定会不虚此行。

 

 

Keith Wedlock (CAPA President)

Accounting Services Forum – Beijing, China

 JUNE 1, 2012

(Welcome Address)

 

Distinguished guests, fellow professionals, ladies and gentlemen, it gives me great pleasure to welcome you all on behalf of the Confederation of Asian & Pacific Accountants, to this forum on accounting services.

I congratulate and acknowledge our colleagues at the Chinese Institute of Certified Public Accountants, for their organisation of this event and their understanding of the importance of the need to discuss accounting services in the context of trade and international capital flows, to consider the necessity of a strong profession both nationally and internationally, what that means, what opportunities there are and indeed, what co-operation amongst professionals, professional bodies and regulators is required to ensure that the profession and it’s professionals meet the needs of the users of the services that we provide. 

Quite simply, 'good information should lead to good decision making', whether that be in the private or public sector, our profession must ensure that the public interest is not compromised and that we contribute to the development of strong international economies.

I would like to provide a scene setter, (if I may) as follows….

Asia - Pacific

The Asia-Pacific region covers a huge geographical area, over 30% of the world’s land area and hosts more than 60% of the world’s current human population.

There has been huge economic growth in Asia over the past two decades.

Three (3) of the top five (5) global economies are in Asia – being China, Japan and India. This growth has been accompanied by the emergence of a sizable middle class and a significant reduction in poverty.

The global economic crisis in 2009 has affected many countries around the world and it continues to do so and that includes those in the Asia-Pacific region.

GDP fell in many economies, but increased in all five (5) of the most populous economies, with impressive growth rates in China and India in particular. Many in the Asia-Pacific region have been able to continue to experience growth rates in excess of 5%.   With appropriate measures and policy, over the next 20 years this region can continue and, quite likely, even accelerate this growth. But with growth comes challenges, including the challenge of perceived corruption.

According to development agencies such as AusAID, corruption has a substantial and negative impact on broad based economic growth and social development. This is absolutely an area that is relevant for us as professional accountants. We are able to assist and improve accountability in both the public and private sectors and, with good governance, improve confidence in transacting business and, quite simply, making good decisions.

It is evident that the Asia-Pacific region is becoming a global powerhouse. As accountants, business and finance professionals, we have a leading role to play in ensuring that growth in the region is sustainable.

Our belief at CAPA is that “financial infrastructure is just as important as physical infrastructure”.

In considering growth in the Asia-Pacific region the accountancy profession is part of that growth in the sense that it not only needs to provide the accounting service which supports the growth, but as a profession our numbers of high quality, well trained, well educated professionals needs to expand and in this respect, some of the largest growth numbers in our profession are coming from the Asia-Pacific region and as the body that represents this region we are continually looking at how best to serve our region, our members and their members.

I believe China is well placed to demonstrate its undoubted leadership position in the profession and help encourage and facilitate regulatory convergence and the adoption of high quality global standards in the public interest. I think China has the ability to be a great unifying force for the profession.

 

CAPA History and Now

Can I take you back to the future for a moment?

The very first CAPA conference was held in Manila, the Philippines in 1957 (over 50 years ago) and was called the ‘Far East Conference of Accountants’.

12 Countries participated in that first conference, at which the idea of forming a federation of accountants was discussed, but was not finalised at that point. It was agreed that similar conferences would be held at regular intervals in the future.

Three (3) years later in 1960, in Melbourne, more countries joined the conference and the Confederation of Asian & Pacific Accountants was born.

 

I believe that the word “Confederation” says it all.

 

‘A coming together of individual bodies in federation’ and it is that coming together, working together for the development of the profession and its professionals, that gives us great strength, whilst at the same time recognising there will be differences that need to be understood and respected.

We are now 31 organisations in 23 jurisdictions and again I would like to acknowledge our member body, the Chinese Institute of Certified Public Accountants (CICPA) and the important contribution they make to the work of CAPA. 

 

 Vision

Our vision for the profession in the region is:

A relevant and respected accounting profession, trusted and valued by governments and businesses, and recognised for contributing to the development of sustainable financial markets and economies

 Mission

Our mission is to develop, coordinate andadvance the accountingprofession in the region

 Objectives

Our mission is supported by seven (7) key objectives:

1. 

Contributing to the formation and development of strong sustainable professional accounting organisations capable of providing and maintaining accountants to effectively meet the needs of the country in which they operate

 

2. Fostering a cohesive accounting profession in the region by facilitating the development of relationships and sharing of knowledge amongst professional accounting organisations

 

3. Promoting the benefits of high quality financial management and reporting in public, not for profit and private sectors including international standards in accounting, audit, ethics and accounting education

 

4. Liaising with governments, regional and national organisations to influence the development of public sector financial management

 

5. Liaising with international, regional and national organisations to influence the development of efficient and effective capital markets

 

6. Promoting the value of professional accountants within the region

 

7. Providing input to and supporting the global profession in matters of public interest

 

 

Today’s Discussion

I, like you, am looking forward to hearing from our presenters.

The backdrop is the internationalisation of trade and capital flows and the profession. A strong and cohesive global profession provides the best protection for the public and the right environment for good decision making.

The qualifying programs that, as professionals our members must undertake and the standards which they use and have to adhere to are at the heart of who we are as professionals.

As a profession we must ensure that the minimum standard is always of a high enough standard and that the rationale for adoption of high quality international standards is both understood and pursued.

That does need the understanding and agreement of regulators and we will hear today from the CAPA Chief Executive, Mr Brian Blood, on the topic of regulatory convergence and also have the opportunity of hearing from some outstanding presenters:

James Lee (on the issue of cross border audit quality),

Bill Palmer (on the development of accounting networks) and particularly his views on the larger firm experience, and Gillian Fawcett on the benefit of professional accounting organisations working together to deliver public value.

My thanks in advance to all of these speakers for their contributions today; I am sure we will all go away having improved our knowledge on these issues.

I would like to thank all involved at CICPA for your kind hosting and generous hospitality of today’s forum and our meetings over the next few days.

And finally, I would like to thank you all for your participation in what I am sure you will find to be an outstanding forum.