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(接上期) 三、会计师事务所变更、终止 28．办法第三十条第(二)项规定的变更备案证明材料有无具体规定? 由于事务所变更情况比较复杂。办法没有对各种变更事项规定具体证明材料。各省级财政部门可以结合办法第十四条和第二十六条对备案材料作出具体规定。 29．财政部门收到事务所变更备案材料后,是否可以发文表明同意备案? 备案只是一种告知,不存在同意或者不同意备案的说法。为明确备案责任,建议接受备案的省级财政部门向备案的事务所出具书面回执,注明收到的材料以及日期。但回执上不应当有表明同意与否或者批准与否的文字。财政部门通过备案发现不满足设立条件情况的,应按照办法第四十八条规定处理。 30．分所发生变更、终止的,应当由事务所(总所)备案还是由分所的备案?
(Connected to the period) Third, the accounting firm changes, termination 28. Is there any specific regulation on the documents for the alteration and alteration provided for in Article 30 (2) of the Measures? Due to the complexity of the alteration of the offices. The method does not provide specific evidence of any change matters. The provincial financial departments may combine the provisions of Article 14 and Article 26 of the filing materials to make specific provisions. 29. After the financial department receives the change of the record-keeping materials from the firm, can it issue a document indicating its consent for the record? The record-filing is only a way of notifying or disagreeing with or disagreeing with the record. In order to clarify the record filing responsibilities, it is recommended that the provincial finance department that accepts the filing should issue a written receipt to the filing office, stating the materials received and the date. However, the receipt should not have the consent of the approval or not or not. If the financial department discovers that the establishment conditions are not satisfied through filing, it shall be dealt with in accordance with the provisions of Article 48 of the Measures. 30. Where a change or termination of a branch office occurs, it shall be filed by the firm (head office) or by the branch office.