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Learing  Experience--I, Chang-Yun, CPA

I have come to know the Association of International Accountants (hereinafter referred to as AIA) when I was working as a supervisor of a technology company. As the technology company's chief financial officer, Mr. Chang, Chun-Ming has been involved in the AIA program. He strongly recommended to me the AIA courses and exams. I had phoned my college friend Mr. Wu, Pi-Huang, who was also an AIA student, and he suggested that I should register with AIA. Encouraged by the recommendations of two AIA student members and my yearning for international licenses, I have applied for AIA accountant conversion program. Honestly, I held a little regret when registering, because the course was only held in Taipei. For people live in Taichung, like I am, the commute was somewhat inconvenient. However, since I had made up my mind to pursue AIA international accounting certificate, I was determined to go through the whole course and obtain what I was aiming for. All I have to do was to bring out the determination and perseverance out just as I was preparing the Taiwan CPA examinations.

During the program, all courses were held on the weekends, and every time I had to rush to make my commute between Taipei and Taichung by the High-Speed Railway. Thus, I did not have much time to interact with my fellow students. However, Ms. Tu, En-I who was sitting next to me in class was very enthusiastic and set up a group in Line to bring all classmates together, so that we could have more interactions and communications.

In this conversion program, not only the textbooks but also the examinations were in English. For me, who are not very good in English, was quite difficult. Fortunately, the two professors gave very clear explanations for the class contents and were compassionate for us. The progress and the timing of the courses were also very appropriate, which helped me to go through the final examination. Not to mention Shirley and Nora, members of AIA Study Provide in Taiwan—CSKM Global Learning Center, they were very supportive during the whole period of time, from the beginning of the program to the passing of final exams. They encouraged me to have the motivation and faith to go through the whole process. In the last stage of preparing for the final exams, classmates also give out the spirit of mutual assistance, especially thanks to the summary notes form Mr. Tsai, Hou-Ting.  

There were only two subjects in the final exams, and one of them is IFRS. IFRS has been applied in our daily work, so the contents of this subject were not unfamiliar. Thus, the major point in preparing this IFRS exam was to pay attention to the professors, to recognize the English wording and to memorize specialized accounting terms. In effect, there was no need to put in too much time to prepare for this subject. On the other hand, UK Company Law was another story. In this Company Law field, we did not have much related practical experience on this subject, and the legal terms were relatively strange to us accountants. Thus, it was a hard subject for us to grasp. In addition to paying attention in class, I had to spend numerous hours doing reviews at home. There were so many materials to be absorbed and memorized within two months, plus I had a full-time job. It was hard and difficult. However, I remembered one of my college professors once said, “Success equals aims plus determination.”thus, I encourage myself to hang-on! 

As a matter of fact, I was very impressed when the exam results were revealed. On Dec. 12th, 2015, AIA Study Center in Taiwan notified me that I had passed the exams. I was thrilled. I had not enjoyed the joy of passing an important exam. The most important of all was that I got what I was aiming for with persistence and determination. 

At this point, I am an FAIA member of AIA, and I am always thinking about how I can expand my career and better serve my clients with this newly obtained title. This is the part I still need to consult with senior FAIA members. I hope CSKM Global Learning Center can help me connect to other AIA members, either in Taiwan or worldwide, so that I can further join the international accountant circle.

【CPA Firm Introduction】
Name: EnWise CPAs & Co.
Address: No. 130, 8F-1, Taiyuan N. Rd., Taichung City, Taiwan R.O.C.
Phone: +886-(0)4-22966234
E-MAIL(I, Chang-Yun, CPA):gordon@enwise.com.tw
EnWise was founded by Mr. Abel Chi and Mr. Sporn Chen in 1981 with main office in Taichung and other locations in Taipei, Kaohsiung, and Tainan. We provide services that cover all the areas in Taiwan.

With the efforts of over ten CPAs and over one hundred employees, EnWise CPAs & Co. is ranked as an excellent CPA firms by the Ministry of Finance continuously for two years. Our firm is considered as a large-scale alliance CPA firm with solid structure of the service group.
To provide a complete range of services, Stanford Consulting Co., Ltd. was then founded to assist the enterprises to accomplish their management system, accounting system, internal control and internal audit systems, enterprise consultation, enterprise diagnosis, company merger and acquisition, and training services.

EnWise CPAs & Co. joined of TAG International CPA Firms as a charter member in 1992. Membership affords the firm the ability to offer services to clients in an international environment, as well as offer services to enterprises, which operate in Mainland China, Hong Kong, Malaysia, Singapore, Japan, United States of America, Australia, New Zealand, and Europe with head offices located in Taiwan.



Congratulations to Mr. Hsieh, Tsung-Han, CPA awarded with the Membership of Fellowship of Association of International Accountants (FAIA)---Experience Sharing

I am very pleased to be able to participate in the CPA conversion program of Association of International Accountants. For accountants, who bare heavy workloads, this two-month-long English program seems to be a burden at first; but once you have actually participated in it, the preparatory process is not as difficult as it seems. It is mainly because the lecturers have professional knowledge and experience in assisting exam preparation. Although the textbooks and examinations are in English, if students can really follow the lecturers’teaching and complete all courses, it is not difficult to pass the conversion exam.

As for me, passing the conversion exam is not the only purpose. More importantly, I wish to expend my viewpoints internationally, by accessing UK Company Law and IFRS, and further to enable myself to provide my clients with broader consulting services. Accountant is a profession that emphasizes professionalism. However, in reality, business workload and continuum training may not be well handled at the same time. Thus, we often can only focus on practical skills. Although this may help accountants specialized in their own practice, those specialized skills may become a barrier when transformation is needed in environmental changes, such as major amendment of the law and drastic change of industries. As a matter of fact, advancing with time and international new knowledge is the long-term solution to enhance the professional competence of accountants and to maintain their irreplaceable positions in the business world. Thus, participating in the CPA conversion program is one of the best choices I have made.

【CPA Firm Introduction】
Name: EChen Certified Public Accountants
Operations: Auditing services, Tax consulting, and Business counseling
Phone: +886-(0)7-3392788
Address: Room B, 6 / F, No.18, Zhongxiao E. Road, Lingya District, Kaohsiung City, Taiwan R.O.C.
EChen Certified Public Accountants has been established for over 30 years, specializing in tax planning, investment planning, and improvement of tax cost structure. In recent years, EChen Certified Public Accountants has been actively involved in the cultivation and coaching of new enterprises, specialized in the business counseling of accounting firms.

In addition to providing professional accounting, business and valet bookkeeping services, the firm maintains partnerships with a number of well-known law firms, foreign representative companies and local government offices.



陳中成會計師  2014/08/03
1        緣起:中碩管理顧問在台灣舉辦AIA所授權的英國會計師CPA認證考試。 
1.1       英國會計師有幾個認證單位,其中AIA在台灣委由中碩管理顧問股份有限公司舉辦培訓,並在台灣考試。台灣的執業會計師(執業2年以上)可以考2科,IFRS及英國公司法。
1.2       永輝的業務需求,需要了解美英及大英國協體系的需求。
1.2.1   本人鑑於服務全球海外多國公司來台灣及上海、北京、廈門設立公司時,發現和英美及大英國協體系來的財務長交談時,名詞及觀念非常不一致,
1.2.2   此外為了服務台灣上市上櫃公司到海外設點時,台灣的財務長也常問到英美及大英國協體系國家時設立公司的問題。
1.2.3   因此不辭勞苦報名參加此項英國會計師認證考試。
1.3       培訓及考試過程: AIA英文教材為主,中碩聘請教授來培訓,每週六、日整天,經過4 週共8天培訓。培訓完2週後的星期天(8月3日)在台灣考試。
1.4       中碩知識管理國際教育中心連繫方法: CSKM Global Learning Center The Association of International Accountants Study Provider Taiwan 中碩知識管理國際教育中心 AIA國際會計師公會 課程教育中心 台灣 Tel/ +886-3-331-4345  Fax/+886-3-333-5510 E-mail: admin@cskm.com.tw Add: 7F., No.286, Sec.3, Sanmin Rd., Taoyuan City, Taoyuan County 330, Taiwan
1.5       茲將心得報告略述於後
2        英國公司法與台灣組織架構不同之處 
2.1       台灣的公司組織,包括股東、股東會、董事會、監察人、董事長
2.2       英國公司組織,包括股東(Members)、股東會(General meeting)、董事會(Directors meeting)、董事會主席(The Chairman of BOD)、董事會秘書(Company Secretary)、執行董事或稱為執行長(Managing Director or Corporate Executive Officer)。
2.3       在台灣,董事長對外代表公司,通常也兼任實質經營成敗責任。在英國董事會主席,並不負責公司的對外簽約、日常營運等事務,這些日常工作是由MD or稱為CEO負責。在英國的上市上櫃公司甚至規定董事會主席和執行長不可以是同一人,在這一點上是大大的不同。
2.4       在台灣有監察人(雖然漸漸要改成獨立董事制),在英國並沒有監察人。英國的董事會中有執行董事(Executive Director)及非執行董事(Non-Executive Director),非執行董事就是沒有在公司負責日常營運的董事,他們自然而然必須擔負起監督的角色。但英國非執行董事與台灣監察人又不同,英國非執行董事有主動的決策功能加被動的監督功能,台灣監察人只有被動監督功能,因此比較像台灣目前上市上櫃公司在推動的「執行董事」功能。英國的董事會主席通常是非執行董事擔任。
2.5       在英國公司法中明文規定有公司秘書(Corporate Secretary),在台灣公司法中並沒有明文規定有此角色。英國公司法中的公司秘書的角色是擔任董事會秘書,股東會各項董事的安排與諮詢,小公司可由外部專業人士擔任。通常公司秘書是董事會主席的幕僚,非由CEO指揮。
2.6       總之,英國公司法在組織架構的設計精神,隱含著不讓任何一個人可以獨行獨斷做決策及日常營運。
3        英國不成文法Common Law及德國成文法Statutory Law之不同。 
3.1       英國法律有一個公平正義原則"Just and Equitable" Principle是凌駕於法律之上的。因此除了制訂的法律之外,其解釋與適用上有許多的法院判例(Case Law)來支持。可以說它是"Just and Equitable" Principle and Common Law and Cast Law所組成的法律體系。因此可以看到在英國公司法中的條文適用時,會依公平正義為則產生許多的例外案例,在例外案例中後繼適用中又有許多的案例不能適用該案例。也因此法律體系須能夠適應社會變化。個人認為英美的這套公司法也是英美兩國最近100~200年經濟蓬勃發展的原因。英國不成文法目前適用於英國、美國及加拿大,大英國協如澳洲、新加坡、香港、印度、南非等國家。
3.2       德國成文法,也適用於日本、中國、台灣。主精神是依照法律的條文來執行。即便該法律已經不符合現況的變化,在法律未改變前,大家也必需遵守。法律不清楚的地方,可以用解釋函令來解釋。但法院不能不依法律的規定來判決。
3.3       德、日、中及我國的成文法體系,其缺點為沒有彈性,法律常跟不上時代。其優點為為法律訴訟執行過程較清楚明瞭,為法律訴訟付出執行成本的成本較低。
3.4       英美及大英國協Common Law,其缺點為社會為法律訴訟執行成本較高,其優點為較能符合公平正義原則,並能夠順應社會變遷膨脹,因此不死守法律的意義。
4        英國公司法與台灣公司法設立文件及後續處理維護之不同: 
4.1       在台灣設立公司最重要的規範文件為公司章程,加股東會會議紀錄、董事會會議紀錄。
4.2       在英國設立公司的規範文件是Corporate Institution,它包括公司章程(The Articles of Association),尚有股東認股書(Memorandum of Association)、股東協議書(Shareholders Agreement)、股東會會議紀錄、董事會會議紀錄等皆必須送到 Companies House (相當於台灣的的商業司)。
4.3       台灣公司設立後已不發公司登記證, 英國公司設立後會核發公司登記證 Certificate of Incorporation, 由註冊官(Registrar)簽名。
4.4       英國的公司法尚規範每家公司的股權變化、董事成員的變化、抵押權、公司秘書的變更必須向Companies House申報。因此可以理解的是美、英及大英國協國家的會計師事務所中有提供這方面的服務以符合當地國家公司相差法規之規定。
5        英國公司法與台灣公司法對股權認繳概念之不同。 
5.1       台灣公司法規定有授權資本及實收資本,股東在設立時或後續每次增資時,所有的股東之條件要相同,並於股東繳款後,由註冊會計師驗資向商業司申報。
5.2       英國公司法有授權資本(Authorized share capital)、已繳款股本(Paid-up share capital)、已發的股本(Issued share  capital)、未繳款股本(Un-paid share capital)。
5.2.1   已發行股本是所有股東認繳股本的總數,但並不代表這些股東都已經繳交股款,已繳款股本才是這些股東已繳的股款總數。每個股東對其所認股本(Issued share  capital)和未繳款比例是可以允許不同的。例如甲已繳款比例50%,乙75%,丙100%。
5.2.2   分配股利時是依Paid-up share capital來分配的。
5.2.3   通常招攬新的董事或重要人才時,會給予Issued share  capital但允許其先支付25%or50%,以後再支付Un-paid share capital,有點類似於stock option。
5.2.4   但這個又與stock option不同,stock option是可認可不認的,但擁有Un-paid share capital的股東是一定要付的,只是分期支付暫時欠著,當公司破產時,公司的清算人有權要求股東支付Un-paid share capital支應債權人擁有的債務。
5.3       英國公司法並沒有規定,要逐筆向Companies House申報,但每年有ㄧ個Annual Return要將這些Issued share  capital、Paid-up share capital、Un-paid share capital申報給Companies House。
6        英國公司法中的董事指派與解任 
6.1       通常董事是由股東會普通決議一個一個選出來的。
6.2       標準公司章程董事會有些權力指派新董事,除非修改公司章程解除董事會權力。董事會指派的董事任期至下屆年度股東大會AGM(Annual General Meeting)。
6.3       在英國公司法中5%以上之股東可以提議召開股東會特別決議解除董事,且不可以用書面表決方式。
7        英國公司法中會計師的指派與解任 
7.1       英國公司法中的會計師(Auditors)是由股東會普通決議產生出來的。也可以由董事會決議聘請,擔任職至下屆年度股東大會止AGM(Annual General Meeting),在台灣是由董事會擔任。
7.2       在英國會計師(Auditors),在股東會有權利發言,在被解任時需要出Statement of Circumstances向股東及債權人說明公司情況。
7.3       英國CPA(Auditors)比起台灣的CPA,似乎被政府賦予更大的責任並給予更大的權力。
8        在英國公司中的董事責任比台灣還要大 
8.1       英國公司法明文規定董事需負誠實、誠信、盡心,擔任公司管家的義務。必需在授權公司章程及公司規章之授權範圍內執行職務、必須避免利差衝突,必須避免收受第三人好處、必須事先揭露關係人交易的安排、必須促使公司成功、必須勤奮、仔細、盡職。
8.2       有一點跟台灣不同之處,就是在英國當公司碰到財務困難時,董事會必須採取適當的行動,例如申請administration order並指派專業人士擔任Administrator,凍結債務清償,使公司不至於虧損擴大,使債權人及時免受害。如未採取行動,繼續經營,將來公司破產時,董事會必需負連帶責任,會危及個人的資產。因此,在英國公司經營有無法支付債款情形,董事會就會採取行動,辭去董事,讓Administrator來接管。這點跟台灣董事委任大大的不同,台灣的董事一直撐著,即使公司破產了,也不會危及個人的財產。
8.3       假如台灣的上市上櫃公司在英國有子公司,在母公司的運作業中,如英國子公司只是台灣母公司的Agent,或者由台灣母公司主導運作的狀況下,台灣母公司要負責任。
9        如想在美國英國及大英國協投資設立公司,請接洽我們: 
9.1       永輝啟佳聯合會計師事務所 地址:臺北市長春路378號6F。捷運文湖線南京東路站,兄弟大飯店附近。E-mail: dalechen@evershinecpa.com 陳中成 首席合夥人/會計師/專利師 TEL: +886-2-27170515 E100 Mobile: +886-933920199 Skype: daleccchen
9.2       For your Information:
9.2.1   永輝Headquarter Office 在台北市
9.2.2   我們在中國直屬子公司  北京 上海 廈門
9.2.3   北京永輝協同網路諮詢有限公司 地址:北京市東域區東直門外大街48號東方銀座公寓C棟17D 地鐵2號線東直門站出口,也是機場線最後一站
9.2.4   廈門永輝協同網路服務有限公司 地址:廈門市思明區湖濱南路百腦匯大廈 724室 郵編: 361004 湖濱南路與白鷺洲路交口,靠近廈門市政府
9.2.5   上海那靈企業管理諮詢有限公司 地址:上海市闵行区虹井路288號B座9樓 917室 地鐵10號線龍柏新村站出口, 靠近虹橋機場
9.2.6   我們已在下列城市與當地合作夥伴提供服務 高雄、 新加坡、香港、 東京、杭州 、南京、 廣州、吉隆坡 合作夥伴
9.2.7   其他任何您想要去的城市 請參考下述兩個網站,  IAPA Find out Member Firm of IAPAand LEA Find out Member Firm of LEA 這是永輝加盟的國際會計師事務所在各城市的會員所 約900個會員所,38,000 人,450 個城市 只要在這些城市,我們都可以安排為貴公司海外子公司服務,請用下列電郵與我們聯繫: headquarter@evershinecpa.com












對於很多即將報名AIA國際會計師課程的學員而言,都覺得這門課程如此“高大上”,必定對於專業要求非常高,甚至以訛傳訛只有會計中級職稱以上學員才能學好AIA,而事實上真是如此嗎?近期這個來自於美資企業ELKAY CHINA CO.LTD的AIA學員董秀娟,就以她的親身經歷告訴大家:AIA並不僅僅適合於財務。







專訪AIA學員尹從爐先生 師資和教學品質值得期待