?？谧?cè)會(huì)計(jì)師是什么

　　?？谧?cè)會(huì)計(jì)師是指考生通過(guò)注冊(cè)會(huì)計(jì)師專(zhuān)業(yè)階段考試以及綜合階段考試所取得的由海南省財(cái)政廳頒發(fā)的注冊(cè)會(huì)計(jì)師證書(shū)。注冊(cè)會(huì)計(jì)師又分為執(zhí)業(yè)注冊(cè)會(huì)計(jì)師和非執(zhí)業(yè)注冊(cè)會(huì)計(jì)師。無(wú)論是執(zhí)業(yè)還是非執(zhí)業(yè)注冊(cè)會(huì)計(jì)師，都必須成為中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)的會(huì)員。中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)需要審批和管理本會(huì)會(huì)員，指導(dǎo)地方注冊(cè)會(huì)計(jì)師協(xié)會(huì)辦理注冊(cè)會(huì)計(jì)師注冊(cè)；擬訂注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則、規(guī)則，監(jiān)督、檢查實(shí)施情況；組織對(duì)注冊(cè)會(huì)計(jì)師的任職資格、注冊(cè)會(huì)計(jì)師和會(huì)計(jì)師事務(wù)所的執(zhí)業(yè)情況進(jìn)行年度檢查。