【四大】CA ANZ 澳洲皇家特許會計師 與 英國皇室的關係
閱讀時間：4分鐘
CA ANZ (Chartered Accountants, Australia and New Zealand), 澳大利亞皇家特許會計師，是澳大利亞頂尖的會計師專業團體。有別於大家可能聽過的CPA Australia (澳洲註冊會計師），CA ANZ的特點是：No.1、CA ANZ 皇家特許的由來
CA ANZ 是大英帝國喬治五世國王陛下於 1928 年 6 月 19 日通過皇家憲章(Royal Charter)（原始憲章 Original Charter）以澳大利亞皇家特許會計師協會 (Institute of Chartered Accountants in Australia, 即現在的CA ANZ) 的名義成立的，永久繼承並加蓋公章。
之後的每次皇家憲章和章程的更改，都經過英國國王或者英國皇后的許可，該許可是以英國派駐澳大利亞總督的親筆簽名予以確認。以下籤名分別是2019年7月30日和2022年3月30日有關皇家憲章和章程更改的皇家簽名確認。
No.2、什麼是CA ANZ？
澳大利亞和紐西蘭皇家特許會計師 (Chartered Accountants Australia and New Zealand， CA ANZ) 代表澳大利亞、紐西蘭和海外的超過 13萬名會員。CA ANZ 專註于會員的教育和終身學習，並在影響經濟和國內和國際市場的公共利益領域從事宣傳和前瞻性領導。
2013 年 11 月，澳大利亞皇家特許會計師協會（Institute of Chartered Accountants in Australia, ICAA) 和紐西蘭皇家特許會計師協會的大多數成員對創建澳大利亞和紐西蘭皇家特許會計師協會的提議投了贊成票。兩會合併。
2014 年 11 月 26 日，英國派駐澳大利亞總督 Peter Cosgrove 批准並簽署了澳大利亞和紐西蘭皇家特許會計師皇家憲章和附則。
澳大利亞和紐西蘭皇家特許會計師協會（CA ANZ）的法律結構於2014年12月31日正式實施。
CA 稱號表示有資格提供私人和公眾全方位會計服務的會計師。
CA 可以申請公共執業證書 (CPP)。每個向公眾提供會計服務的會員都必須是CA並持有公共執業證書 (CPP)。
No.3、CA ANZ 的皇家憲章
根據2019年7月30日的Supplementary Royal Charter, 從1928年的原始憲章(Orginal Charter)至2019年間，皇家憲章(Royal Charter)經歷了9次修訂，經歷了從喬治五世國王從伊麗莎白二世女王的歷史階段。
ELIZABETH THE SECOND , by the Grace of God Queen of Australia and Her Other Realms and Territories, Head of the Common wealth, GREETING:WHEREAS His Majesty King George the Fifth on 19 June 1928 by Royal Charter (Original Charter) constituted a Body Politic and Corporate by the name of The Institute of Chartered Accountants in Australia (CA ANZ ) with perpetual succession and a Common Seal:AND WHEREAS His Majesty in 1935 by Supplemental Royal Charter (First Supplemental Charter) authorised certain amendments to be made to the Original Charter:AND WHEREAS WE in 1959 by Supplemental Royal Charter (Second Supplemental Charter) revoked Clauses 1 to 28 of the Original Charter and Clauses 1 and 2 of the First Supplemental Charter, and made new provisions for the governance of CA ANZ :AND WHEREAS by Orders in Council dated 25 September 1964 and 9 June 1966 (Orders in Council ) WE were pleased to allow certain amendments to the Second Supplemental Charter:AND WHEREAS WE in 1973 by Supplemental Royal Charter (Third Supplemental Charter) revoked the Second Supplemental Charter and made new provisions for the governance of CA ANZ:AND WHEREAS on 8 December 1987 WE have assigned to Our Governor-General of the Commonwealth of Australia all our powers and functions in respect of the issuing of Letters Patent:(a)granting a Supplemental Charter to anyone in the Commonwealth of Australia to whom a Charter of incorporation has been granted by US or Our predecessors; or
(b)revoking, amending, or adding to, any Charter of incorporation or Supplemental Charter granted to anyone in the Commonwealth of Australia by US or Our predecessors,
and have authorised Our Governor-General to exercise any of those powers and functions in Our name and on Our behalf:AND WHEREAS in 1988 by Supplemental Royal Charter (Fourth Supplemental Charter) Our Governor-General granted, ordained and declared that CA ANZ continue to be a Body Politic and Corporate by the name of The Institute of Chartered Accountants in Australia with perpetual succession and a Common Seal but that save as aforesaid the Third Supplemental Charter be revoked but that nothing in such revocation would affect the validity or legality of any act, deed or thing done or executed under or pursuant to the provisions of the Original Charter or the Third Supplemental Charter and made new provisions for the governance of CA ANZ:AND WHEREAS on 28 November 1997 by Supplemental Royal Charter (Fifth Supplemental Charter) Our Governor-General revoked the Fourth Supplemental Charter and made new provisions for the governance of CA ANZ:AND WHEREAS on 23 August 2000 by Supplemental Royal Charter (Sixth Suppl emental Charter) Our Governor-General revoked the Fifth Supplemental Charter and made new provisions for the governance of CA ANZ:AND WHEREAS on 19 August 2005 by Supplemental Royal Charter (Seventh Supplemental Charter) Our Governor-General revoked the Sixth Supplemental Charter and made new provisions for the governance of CA ANZ :AND WHEREAS on 22 August 2007 by Supplemental Royal Charter (Eighth Supplemental Charter) Our Governor-General revoked the Seventh Supplemental Charter and made new provisions for the governance of CA ANZ:AND WHEREAS on 26 November 2014 by Supplemental Royal Charter (Ninth Supplemental Charter) Our Governor-General revoked the Eighth Supplemental Charter and made new provisions for the governance of CA ANZ。
*以上內容轉載自澳洲四大號外，風平浪靜對內容或做細微刪改，不代表本網站贊同其觀點和對其真實性負責。