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各省、自治区、直辖市注册会计师协会,各直管所: 中国注册会计师职业规范体系包括独立审计准则、职业道德准则、质量控制准则和后续教育准则四个组成部分。第一批独立审计准则已于1995年12月25日正式颁布,1996年1月1日起开始施行。为配合独立审计准则的贯彻实施,逐步构建中国注册会计师职业规范体系的框架,按照预定计划,中国注册会计师协会拟订了《中国注册会计师职业道德基本准则》、《中国注册会计师质量控制基本准则》、《中国注册会计师职业后续教育基本准则》,经财政部、审计署审批同意,现予以发布,于1997年1月1日起施行。本批准则条文中所指的会计师事务所,均包括审计事务所,不再另行发文解释。各地应积极组织相关培训,加强宣传、监督和检查,以确保准则的全面贯彻实施。以前已经发布的相关规定,以及各部门、各地发布的相关规定一并废止。
Each province, autonomous region and municipality directly under the Central Government Institute of Certified Public Accountants, the various direct management: Chinese CPA professional normative system, including independent auditing standards, professional ethics guidelines, quality control guidelines and follow-up education guidelines four components. The first batch of independent auditing standards was officially promulgated on December 25, 1995 and came into force on January 1, 1996. In line with the plan, the Chinese Institute of Certified Public Accountants has formulated the “Basic Principles for Professional Ethics of Chinese Certified Public Accountants” and the “Basic Standards for the Quality Control of Chinese Certified Public Accountants” in line with the implementation of the independent auditing standards and the framework of the professional normative system for Chinese CPAs. The Basic Guidelines for Professional Follow-up Education of Chinese Certified Public Accountants, which have been examined and approved by the Ministry of Finance and the National Audit Office, are hereby promulgated and will come into force on January 1, 1997. The accounting firms referred to in the provisions of the present approval include the auditing firm and will not be separately formulated. All localities should actively organize relevant trainings and step up publicity, supervision and inspection so as to ensure the full implementation of the guidelines. Relevant provisions that have been promulgated before, as well as relevant regulations promulgated by various departments and regions, are also abolished.