With the exposure of a series financial fraud cases, the validity and rationality of the system of regulation of American CPA profession which relies mainly on self-discipline is queried greatly.

• 随着安然、世通等一系列重大财务舞弊案的曝光，以行业自律为主的美国注册会计师行业监管体制的有效性和合理性受到了普遍质疑。