back to 2004， i wanted to hire an international auditor. i received more than 20 resumes on first day after posting recruitment notice to
one of the cv was emailed from a cga who was working in bdo in vancouver， canada for 5 years. according to his pay history his last paycheck including tax amounted to cad$5，000 per month； but he only asked for rmb5，000 for this job.
another candidate who graduated from macquarie university， australia with a master in professional accounting； he worked in nanjing， but would like to apply for a job in shanghai and wanted only rmb7，000. i told him that you could not survive in shanghai with such a little money. also it was a small fraction compared to what he had paid for his master course， living cost in australia and cpaa program. he said he just passed cpaa program and would like to gain industry experience to qualify as a cpaa. he knew that i would be his mentor.
i did not hire any of them， but recruited a local cicpa who was satisfied with rmb5，500. i knew that we would had unpaid them if i filled the role with any of them. and they would leave next day if they got a job next day.
後來我在想如果這兩個應試的人換了是我，我應該怎么辦？其實我的學歷及經驗跟他們差不多也。 i realized that我的充值卡用得差不多了， 是時侯充值增值了。 當時感覺到會sox 404及有美國cpa證書的人不多， 但在美國上市的公司有增無減； 即萌發了考aicpa的念頭。
還沒考完就有就給找去面試了， 工資加得不多，但學以致用。 i am working for a nasdaq listed corporation now as expected. 3.5年前的面試經歷，就這樣給了我考aicpa及讀完mba的動力。
why現代會計人將面臨減值準備的可能？
1.各種洋證書扎堆中國， 落地開花
the following is the list of professional programs in china and their graduates each year. 200 acca members per year； 400 cga per years； 100 aca members per year； 100 hkicpa 50 cima？ 50 cpaa？
2.海龜跋山涉水回國建設，有增無減
china programs from big 4 and international accounting firms. bod and university of texas austin both have china programs for chinese accounting graduates. you will guarantee a job in bdo or one of the big 4 and working permits after obtaining your bachelor degree； but you are required to go back to work in mainland or hong kong office for a number of years. each big 4 also has their own china program to train chinese overseas and later return to home office， so called secondment or job rotation. you may see many malaysia working in ernst young in china offices； many hong kong managers from hong kong in kpmg； many americans in pwc. deloitte china is a pioneer in localization of practice and staffing.
3.全世界的人才天才駿才，蜂擁而來中國
overseas talents from hk，tw，singapore，malaysia，japan，america work in big 4 firms or mncs. they used to come into china with expatriate packages including high pay salary，housing allowance，re-location allowance for family members， return air-tickets and special holidays. now what？they still get jobs，but called “international hires”：get local package adjusted up a little big for hardship，homesick and travel allowance. in other words they are becoming flexible to accept a lower pay package；companies can hire someone else if you do not want to work。