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会协[2007]100号各省、自治区、直辖市注册会计师协会:为了贯彻落实《中华人民和国企业破产法》对注册会计师承办企业破产案件管理人相关业务的要求,加强对会计师事务所在承接和处理企业破产案件相关业务过程中涉及专业问题的研究和指导,根据《中国注册会计师协会章程》的有关规定,中国注册会计师协会成立破产清算专业指导委员会。
Huicheng [2007] No. 100 Association of Certified Public Accountants of Provinces, Autonomous Regions and Municipalities: In order to implement the “Bankruptcy Law of the People’s Republic of China” and the requirements of the Certified Public Accountants in handling business related to bankruptcy case managers, In accordance with the relevant provisions of the Articles of Association of the Chinese Institute of Certified Public Accountants, the CPA Institute of China established the bankruptcy and liquidation professional steering committee to handle the research and guidance on professional issues involved in the business related to bankruptcy cases.