日前，英国特许公认会计师协会(ACCA)发表声明指出，美国在安然事件后又连续发生世界通信公司等会计丑闻，再次向全球会计行业敲响了警钟，表明进行相应改革已迫在眉睫。为此，ACCA建议：(1)加强审计委员会的透明度和独立性。措施主要包括：如果注册会计师任职超过五年或七年， Recently, the Chartered Institute of Certified Accountants (ACCA) issued a statement stating that the U.S. continual accounting fraud such as the world communications company following the Enron Incident once again sounded a wake-up call to the global accounting profession, indicating that the corresponding reforms are imminent. To this end, ACCA recommends: (1) to enhance the transparency and independence of the Audit Committee. The measures include: If the certified public accountant more than five years or seven years,