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您使用浏览器不支持直接复制的功能，建议您使用Ctrl+C或右键全选进行地址复制“京交会”会计服务分论坛二嘉宾发言稿（一）澳大利亚特许会计师协会国际关系总监比尔?帕默（中英文）
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“京交会”会计服务分论坛二嘉宾发言稿（一）澳大利亚特许会计师协会国际关系总监比尔?帕默（中英文）
13:47:06&&&阅读次
尊敬的各位来宾，女士们、先生们：
&&& 首先，很高兴今天能有机会在此发言，我感到无比荣幸。
&&& 近几年来，我有幸与陈毓圭博士以及中注协的工作团队一起，在两会会员以及中澳会计行业人士共同关心的领域展开合作，今天的讨论为我们在双方共同关注的领域进一步加深合作提供了绝佳机会。
&&& 在今天的讨论中，我将基于自身经验，与在座各位同仁分享如何在东道国成功发展一个重要的会计网络。
&&& 我希望我的这些观点能帮助各位思考如何以最佳方式来拓建您自身业务的国际关系网。
&&& 我想说的第一点是，各主要会计网络在国际间扩张发展的首要动机来自于国内因素的推动，例如为保留现有客户，而并不是期望通过海外投资来增加事务所收入。
&&& 随着英美两国公司通过在其他国家开展业务以寻求增长，会计师事务所也意识到，为顺利完成集团的财务报告工作，它们必须要能够协调完成这些集团的海外子公司的审计工作；同时他们还发现，如果能以无缝衔接的一体化方式做到这一点，将为其在国内市场带来竞争优势。
&&& 换句话说，会计师事务所的首要任务是保留住那些正在进行海外扩张的现有客户；接下来，努力获得那些现有服务提供商无法满足其新要求的国内新客户。
&&& 这一情况和40年前没有什么不同，相信您可以通过自身的观察、或四大及其他网络事务所在中国的经历中看到这一点。
&&& 因此，一个关键问题就是在海外地区找到合适的事务所来为客户的子公司提供相应服务。大多数情况下，由母国会计师事务所的高级合伙人赴相应国家进行考察，进行市场调研，以便物色到那些在其本土市场身为主要参与者的当地事务所，并与其建立联系。
尽管在物色合适的“网络”事务所时，规模和质量是主要标准，但事务所文化以及双方间的默契也很重要，甚至可能更为重要。我相信中国的商务人士，包括在座的各位，应该对此深有感触。这在今天也同样如此，特别是对于很多中国事务所而言尤其重要――因为在很多国家，现有的大型事务所已经加入某成熟网络并成功运营。
&&& 母国事务所进一步发展这种关系从本质上根源于母国事务所合伙人要为其客户在东道国的子公司安排一家其已建立了业务联系的当地事务所来提供服务。作为对母国事务所向东道国本土事务所推荐业务的回报，母国事务所期望这家当地事务所能按照母国事务所规定的报告截止日期以及其他规定来完成审计工作，从而便于该项工作能够满足母国事务所的客户的期望。
母国事务所一开始可以给该当地事务所提供方法、技术和系统支持，并邀请当地事务所合作人参加其主办的定期会议，以此增进与当地事务所的关系并提高当地事务所的服务能力。
&&& 随着关系的进一步发展，可以通过人员和合伙人交换工作来进一步为当地事务所的发展提供帮助。
&&& 这种关系的商业模式本质上是以与当地事务所协商其为所在国子公司提供服务的收费，扣除母国事务所为当地事务所提供支持所产生的额外成本支出为中心的。因为尽管最初的工作主要涉及帮助母国会计师事务所为母国客户的集团报表出具审计报告，但当地事务所在帮助所在国子公司满足当地其他法律法规规定方面，如审计当地法定账簿、纳税申报表编制与申报以及其他相关税务咨询等，做出了大量新增的盈利性工作。
&&& 在某些情况下，这种关系会进一步发展，母国事务所会出于从资金的角度帮助当地事务所进一步发展，或是从当地事务所合伙人因其业务推荐工作的程度和盈利能力而本应获得的新增收入中分一杯羹等目的，而购买当地事务所的部分股权。
其中需要我们关注的是，尽管很多这类股权协议遇到一些阻碍――即随着当地事务所的发展，当地合伙人已开始寻求在相关业务中获得更多的收入份额，但是当今大型事务所的普遍趋势仍是在国际范围内，或者至少以区域为单位来统一分配利润，以期激励来自不同国家和地区的合伙人能够平等地服务客户，同时应对来自于监管机构关于同一个全球品牌在不同国家的服务质量要具有一致性的这种要求的压力。
&&& 这一趋势也反映出了很多跨国公司客户所遇到的一些问题，他们的当地子公司可能在一些国家是大型客户，而在其他国家则可能是相对较小的客户，因此，从这种国际业务推荐工作中获利很小的某国会计师事务所合伙人对于这种国际推荐业务的动力就明显低于那些其所在国子公司为大型企业的那些国家的合伙人。如果母国事务所和客户在商定根据全球范围的服务签署一揽子费用协议时，当地事务所会认为分配给其从事本土审计相关工作的费用太低，这样就可能会激化矛盾。
日益加剧的全球化和竞争正推动着一些业务的发展，尽管大型会计网络已经涉足这些新业务领域，但这种趋势将为寻求建立海外网络的中国事务所提供一个起点。
&&& 其中一个最显著的变化是国际会计和审计准则得到不断发展，如今全球不同国家和地区对国际会计和审计准则均有了更深刻的认识和更大范围的共识。尽管这种现象减少了（当地事务所）对母国事务所技术支持的依赖，但是也增加了客户和监管机构对会计处理和审计规定的应用与阐释的一致性的预期。因此，很多大型网络均成立了“伦敦”事务桌，以期有效地协调成员所向国际会计准则理事会（IASB）和国际审计与鉴证准则理事会（IAASB）就公开征求意见稿提交反馈意见书，并且保证旗下的审计师能够对适用于其所有客户的审计工作，而非只局限于某一类客户公司的会计准则均能做出一致性解释。
&&& 对期望建立网络的中国事务所来说，情况或许与美国事务所早期的做法及其目前仍面临的状况更为相似，由于很多母国的会计准则与国际财务报告准则（IFRS）存在不同程度的差异，因而为了合并报告工作而适用的会计准则或许与某些国家和地区规定本土财务报告工作所应适用的准则要求有所不同。这对满足客户对一致性的期望带来了诸多挑战，尤其是很多当地的会计师事务所并不熟悉中国的会计准则。
&&& 因此，与那些完全适用国际会计准则的国家和地区的事务所相比，中国的事务所需要就中国会计准则为当地事务所提供更多的初期支持。
&&& 目前出现的另一种趋势是，既需要满足母国客户对同一个会计网络品牌无缝服务的期望，同时也要关注因在某一国家或地区的审计失误而对网络品牌可能带来的全球毁灭性影响。
对此，大型事务所通过由网络中的其他成员所开展同业互查，并组建具有客户行业专业知识的国际客户服务团队等方式来降低这方面的风险。
&&& 在座各位应当意识到了，同业互查会给会计网络的当地事务所带来困扰，但大家可能更为担心的是您的客户的子公司的审计档案可能会被本国监管机构详细审阅检查，而当地监管机构的这种质量检查是独立于会计网络内部的同业互查的。
在此我想与在座的各位探讨的、另一个正在不断发展变化的问题就是职业责任，尤其是从本质上讲这个问题仍在受到当地法律制度的推动。在与当地事务所建立伙伴关系的最初阶段，应根据当地情况商讨投保能够涵盖职业责任索赔的保险。但是，随着网络的发展，以及某些国家没有合适的保险，因此大型事务所不得不通过专业自保公司来提供一定程度的自助保险，这类自保公司将各个事务所缴纳的保费汇集到一起，并与国际承保人根据全球范围的业务统一谈判保险金额和保险范围。
由于中国与美国或澳大利亚的职业责任经验和性质可能存在很大差异，因此这可能是期望建立网络的中国事务所需要特别注意的一个方面。尤其值得一提的是，目前存在一种担忧，即某些国家的法院会如何看待这些事务所，因为他们对外以同一品牌开展业务，从而使网络中的其他事务所也面临其所在国的索赔诉讼的赔偿责任。
&&& 刚才我就建立大型事务所会计网络的历史和发展情况提出了一些个人看法，或许对在座各位的事务所有一定参考价值；最后，我还想向各位介绍一下各位的事务所可能不太熟知的这种传统合作模式的如下几个方面。
&&& 第一个方面是也能够为当地网络事务所提供机会，将其国内的非中国客户业务外包给各位所在事务所，以充分利用不同市场之间的成本差异。在我们澳大利亚，许多规模不同的大小事务所都将其工作外包给印度和菲律宾等国家，以利用其大量的熟练劳动力，这些人员可以利用技术手段来获取客户文件，完成相当大比例的工作。除成本优势外，该模式还能解决当地事务所面临的很多能力不足问题。尽管英语能力可能仍然是一个问题，但通过我过去十年访问中国时的观察，随着越来越多的中国学生到海外学习，同时国内的学生也越来越重视学习英语，这个问题正在迅速消失。
&&& 但是，这种成本优势也可能引发问题，比如你们的客户会将你们在中国的收费水平与欧洲、北美和澳大利亚及新西兰的海外当地事务所的费用相比较。已有大型网络的创始事务所享有的一个优势是，它们的客户通常位于高汇率国家，因此相对较高的费率通常体现了较高的劳动力成本。因此，从一开始就建立好客户对于海外服务成本的预期是非常明智的做法。
&&& 而另一个需要考虑的方面是，你们计划进入的一些市场已经非常成熟，因此联系到合适的当地事务所的范围可能不会很大。解决这个问题的一个方法是，可以寻找专门从事特定行业的小型事务所。以我的国家澳大利亚为例，来自中国的多数投资主要针对矿产和农业领域，因此具有这些领域专门经验的小型事务所或许能为未来的发展奠定良好基础。
&&& 总之，我希望我个人就会计网络发展历史和发展前景的看法能对各位所在事务所的发展有一定的借鉴意义。
&&& 随着中国公司越来越多的进行海外投资，中国会计行业也面临机遇和挑战并存局面，因此需要学习北美和欧洲的同行的做法――“借客户之力发展”。
&&& 这也为参与这些国家、尤其是亚太地区会计行业的我们提供了机会，能够支持这种发展并分享成果。
&&& 最后，我期待着继续与中注协以及中注协各位会员一道，共同实现这一机遇。
Speech by Bill Palmer
Director International Relations Institute of Chartered Accountants in Australia for CICPA ACCOUNTING SERVICES FORUM C Beijing Friday 1 June 2012
Distinguished guests, ladies and gentlemen，
May I first say what a pleasure and privilege it is for me to have this opportunity to speak to you today.
I have been fortunate to work in recent years with Dr Chen and his team at CICPA in areas of mutual interest to both yourselves as members of the Chinese accounting profession and members of my own body and today’s discussion is an opportunity to build further on these areas of mutual interest.
What I propose to do in the session today is to provide you, from the benefit of my own experience,with observations regarding the successful development of a major accounting network in host countries.
I hope these observations will be of assistance to you in considering how best to expand the international connections of your own practice.
My first observation is that the prime motivation of the major networks in expanding internationally was driven by domestic considerations, namely maintaining their existing clients, rather than a desire to increase partner earnings through investment overseas.
As English and US companies pursued growth by setting up operations in other countries the accounting firms realised that they needed to be able to co ordinate the auditing of these overseas subsidiaries for group reporting purposes and that being able to do this in an integrated and seamless manner would be a source of comparative advantage in their domestic markets.
In other words, the main game was to retain existing clients who were expanding overseas and secondly to acquire new domestic clients whose existing provider could not adequately service their new requirements
The situation is no different today than it was 40 years ago and you no doubt are aware of this from your own observations and perhaps experience with Big 4 and other network firms in China.
Consequently, identifying suitable firms in the overseas jurisdiction which could provide comparable service to the client’s subsidiary became a key issue. In most cases this occurred through the senior partners of the home country firms visiting the appropriate countries to research the market seeking to identify local firms which were major players in their own market and to establish contact with them.
Although size and quality were major criteria in identifying suitable “network” firms, the culture of the firm and the chemistry between the parties was as important, if not more important, something which Chinese business persons such as yourselves fully appreciate.This is still the case today and will be especially important for Chinese firms given that in many countries the existing larger firms are already operating as part of established networks.
The basis for developing the relationship further essentially commenced with the home country partner arranging with his client for his client’s subsidiary in the country concerned to be serviced by the local contact firm. In return for referring this work the home country accounting firm expected the local firm to undertake the work to meet reporting deadlines and other requirements set by the home country firm to facilitate it meeting the home country client’s expectations.
The relationship with and servicing capacity of the local firm was further enhanced by the home country firm initially providing the local firm with methodologies, technical and systems support and hosting periodic conferences to which local firm partners were invited.
As the relationship developed further this assistance was supplemented by staff and later partner exchanges.
The business model for the relationship essentially revolved around the local firms negotiating fees for servicing the subsidiary with some reimbursement of additional costs incurred by the home country firm in providing the support. Although the initial work was mainly related to facilitating the host country audit firm signing off the home country client’s group accounts considerable additional and profitable work was generated by the local firm in servicing other local compliance obligations of the subsidiary such as the audit of local statutory accounts and the preparation and lodgement of tax returns and other related tax advice.
In some instances the relationships developed into the home country firm acquiring an equity interest in the local firm either to help finance the growth of the firm or gain a share of the additional income accruing to partners of the local firm as a result of the level and profitability of the referred work.
It is interesting to note that although many of these equity arrangements have been wound back as the local firm developed and local partners sought a greater share of the income attributable to the practice, the trend today amongst the larger firms is to share profits internationally or at least on a regional basis &in the interest of providing incentives for partners in different jurisdictions to service clients equally and in response to pressure from regulators concerning consistent quality across borders under the same global brand.
This trend also reflects some of the difficulties experienced with multinational clients whose local subsidiaries may represent major clients in some countries but relatively minor clients in others and consequently the incentive for partners who are deriving small fees from the referred work is much less than that of a partner where the subsidiary represents a major client. The position can become further exacerbated where fees for services are negotiated with the home country client on a global basis and the local firm considers that the fee allocated to it for the local work is too low.
Increasing globalisation and competition is driving certain practices which have evolved within the major networks but which would provide a starting point for Chinese firms seeking to establish overseas networks.
One of the most significant changes has been the development of international accounting and auditing standards with the result that today there is a much greater understanding and commonality amongst jurisdictions .Whilst this has reduced the reliance on home country firms for technical support, it has increased both client and regulator expectations about consistency in the application and interpretation of accounting treatments and audit requirements. As a result , many of the larger networks have established “London” desks which effectively co ordinate submissions to the IASB and IAASB on exposure drafts and consistent&interpretation of accounting standards by auditors, not just within one group of client companies, but across all clients serviced by that brand.
In the case of Chinese firms establishing networks the situation may be more similar to that which prevailed earlier and is still experienced by US firms where the home country accounting standards differ to varying extents from IFRS with the result that the accounting standards used for consolidation purposes may be different in some areas from those required for local reporting purposes. This presents challenges in meeting client expectations about consistency especially as many local auditors would be unfamiliar with Chinese accounting standards.
As a result the level of initial support provided by the Chinese firm to the local firm in relation to Chinese accounting standards may be greater than that required where the accounting standards in each jurisdiction are exactly the same.
Another trend which is emerging is the need to cater for the home country client’s expectations about seamless service under the same brand and concern about audit failure in one jurisdiction inflicting global damage on the network brand.
The larger firms have responded to this through peer quality reviews by other firms in the network and the formation of international client service teams with specialised knowledge of the client’s industry
As you will appreciate the issue of peer reviews can create concerns with local network firms although a matter of perhaps more concern to you could be the fact that your client’s subsidiary company audit files may be the subject of a detailed review by local regulators as part of an independent quality review.
Another evolving issue which &I would just like to mention is &professional liability especially as this issue is essentially still driven by local legal systems .In the initial stages of establishing a relationship with a local firm&insurance&to cover&professional indemnity claims is negotiated locally . However, with the growth of the networks and the unavailability of suitable cover in some countries the larger firms have been compelled to adopt a degree of self insurance through the use of captive insurance companies which pool premiums received from individual firms and negotiate insurance cover on a global basis with international underwriters.
Because the experience and nature of professional liability may be very different in China to that applicable in say the US or Australia this may be one area to which Chinese firms wishing to establish networks will need to pay particular attention especially as there is a concern about how courts in certain countries may view firms which hold themselves out under one brand thereby exposing other firms in the network to claims in their own country.
Apart from the observations I have made previously about what historic and evolving aspects of developing large firm accounting networks might equally apply to your firms I would just like to conclude by mentioning a few areas in which the traditional model might be different for your firms
One of these is the possibility of being able to also offer the local network firm the opportunity to outsource some of its own domestic work on non Chinese clients to your &firm in order to take advantage of cost differentials which exist between markets. In my own country, a number of both small and larger firms have outsourced work to countries such as India and the Philippines to take advantage of a large skilled workforce which can perform a significant portion of the client work using technology to access client files. Apart from the cost advantage this model also solves many of the capacity constraints problems which local firms experience. Although English language skills might still present a problem my own observation through visiting China over the past 10 years is that this is diminishing rapidly especially with the number of Chinese students not only studying overseas but also undertaking language studies in China.
This cost advantage however may also cause problems with your own clients when they compare your fee levels in China with those which local firms overseas might be seeking particularly in Europe, North America and Australia/New Zealand. One advantage which the founders of the larger existing networks enjoyed was that their clients were generally located in countries with high exchange rates and conditioned to higher fee rates reflective of generally higher labour rates Consequently, setting client expectations about service costs overseas at the outset might be advisable
Another area which is different for your firms is that some of the markets you will be entering are already well established and hence the range of suitable local firms with which to connect may not be as great. One of the ways to address this may be to seek out smaller firms which specialise in&particular industries. In the case of my own country Australia, most of the investment from China is being directed at the mining and agriculture sectors and consequently smaller firms with expertise in these areas might provide a good base on which to build in the future.
In conclusion, I hope that my observations about the past and evolving landscape for developing accounting networks is of assistance to you in your own considerations.
As companies in China increasingly invest overseas members of the accounting profession in China have the challenge and opportunity to “grow on the back of their clients” as many of their fellow professionals in North America and Europe have done.
This also represents an opportunity for many of us involved in the
accounting profession in those countries and particularly in the Asia/Pacific region to support and share in this growth.
I look forward to continuing to work with CICPA and its members to realise this mutual opportunity.
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