The aia international association of accountants (ica) officially entered the chinese market in 1997 and for 15 years has been working to promote the universalization of the aia's professional qualifications for international accountants in china (the mainland region), adapting and integrating the curriculum in depth and breadth, and making the aia curriculum more responsive to the actual situation and requirements of chinese participants. To increase the number of people interested in becoming financial elites who know and understand the aia international association of accountants and its courses. Most of the 20,000 trainees in the aia region are in finance, finance, securities, intellectual selection, commerce and management, mainly in foreign institutions, joint ventures and independent accounting firms. More than 80 per cent of aia members are employed in large accounting firms and the world's top 500 transnational corporations, in high finance and management positions. Ias are playing an increasingly important role in international capital markets. Listed companies in china's b share must disclose the financial statements prepared by the international accounting standards; the european union requires listed companies to prepare their financial statements in accordance with the international accounting standards (ias); and the international organization of the cvm considers acceptance of ias. While china's accounting standards have been much closer to international standards since the reform and opening up of the economy, there are still significant differences between conceptual and practical approaches and international practices。