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中华人民共和国财政部令第89号财政部对《会计师事务所审批和监督暂行办法》(财政部令第24号)进行了修订,修订后的《会计师事务所执业许可和监督管理办法》已经部长办公会审议通过。现予公布,自2017年10月1日起施行。部长肖捷2017年8月20日第一章总则第一条为规范会计师事务所及其分所执业许可,加强对会计师事务所的监督管理,促进注册会计师行业健康发展,根据《中华人民共和国注册会计师法》(以下简称《注册会计师法》)、《中华人民共和国合伙企业法》、《中华人民共和
Ministry of Finance of the People’s Republic of China Order No. 89 Ministry of Finance revised the “Provisional Measures for the Examination and Supervision of Certified Public Accountants” (MOF Decree No.24), and the revised “Measures for Practicing and Enforcing Supervision and Administration of Certified Public Accountants” Office will be considered. Now being announced, effective from October 1, 2017. Minister Xiao Jie August 20, 2017 Chapter I General Provisions Article 1 In order to regulate the practice of accounting firms and their branch offices, strengthen the supervision over the accounting firms and promote the healthy development of the CPAs industry, according to the provisions of “The People’s Republic of China Certified Public Accountants Law ”(hereinafter referred to as“ Certified Public Accountants Law ”),“ Law of the People’s Republic of China on Partnership Enterprise ”," People’s Republic of China