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撤销会计师事务所设立许可的法律性质值得探讨,主流观点认为不属于行政处罚。但是行政处罚种类是开放性的,从法律规定上不能排除撤销设立许可的行政处罚性质;撤销设立许可是以惩罚为内容的行政行为,具有剥夺会计师事务所和注册会计师权利或者资格的功能,在结果上与因违法执业行为被撤销执业资格没有区别,应该属于行政处罚。撤销会计师事务所设立许可不能轻易适用,适用时应该遵守行政处罚程序,特别是要履行听证程序。
It is worth discussing the legal nature of the revocation of the accounting firm’s establishment of permits. The mainstream view does not consider it an administrative penalty. However, the types of administrative penalties are open, and the administrative penalties for revoking the establishment of permits can not be excluded from the legal provisions. The revocation of the establishment of permits is an administrative act based on punishment and has the function of depriving the accounting firms of the rights or qualifications of certified public accountants. As a result, there is no difference between being disqualified from practice due to illegal practice and should be an administrative punishment. The revocation of the accounting firm’s establishment of permits can not be easily applied, where applicable, should comply with the administrative penalty procedures, in particular, to perform the hearing process.