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经过几年注册会计师协会工作,对这一行业有了更大的兴趣和热情,可以帮助事务所及业内人士答疑解惑,办理相关手续,力所能及地规范市场环境,自己实感欣慰和自豪。行业也把注册会计师协会当成了娘家。然而每每工作中常有力所不及、或有尴尬之境况,又有几许无奈和困惑。主要表现以下几个方面:一、关于组织机构方面(一)事务所的设立问题《中华人民共和国注册会计师法》第二十四条规定,“设立会计师事务所应有一定数量的专职人员,其中至少有五名注册会计师”。
After several years of working as a certified public accountant, the association has gained more interest and enthusiasm in this industry. It can help firms and practitioners to answer questions, handle relevant formalities and standardize the market environment within their means. They are really happy and proud of themselves. The industry also regards the Institute of Chartered Accountants as her family. However, often do not always work, or embarrassing situation, how many helpless and confused. Mainly in the following aspects: First, on the organizational structure (a) the establishment of the firm “Certified Public Accountant Law of the People’s Republic of China,” Article 24 provides that “the establishment of a certified public accountant should have a certain number of full-time staff, At least five of them are certified public accountants. ”