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根据《中华人民共和国注册会计师法》和有关规定,现对事务所脱钩改制的有关问题明确如下: 一、事务所脱钩改制的政策依据 根据《中华人民共和国注册会计师法》第五条关于“国务院财政部门和省、自治区、直辖市人民政府财政部门,依法对注册会计师、会计师事务所和注册会计师协会进行监督、指导”的规定和国务院确定的财政部“三定”方案,事务所的脱钩改制工作的依据包括:《中华人民共和国注册会计师
According to the “Law of the People’s Republic of China on Certified Public Accountants” and the relevant provisions, the following issues concerning the decoupling from the firm are as follows: I. Policy Basis for the Firm’s Decoupling Reform In accordance with Article 5 of the “Law of the People’s Republic of China on Certified Public Accountants” Departments and the financial departments of the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government, supervising and guiding certified public accountants, certified public accountants and certified public accountants associations in accordance with the law and the “three definite” plans and decisions of the Ministry of Finance determined by the State Council According to include: "People’s Republic of China Certified Public Accountant