根据《会计师事务所财务管理若干问题的暂行规定》和《会计师事务所会计核算办法》,一年一度的会计师事务所会计决算工作即将开始.针对一九九四年度会计决算报表汇总及新制度执行中出现的问题,需要按照国家有关规定进一步加以明确.现将《会计师事务所一九九五年度会计决算及汇总报表编制要求》发给你们,请你们并通过你们督促事务所遵照执行. According to the Interim Provisions on Several Issues concerning Financial Management of Certified Public Accountants and the Accounting Measures for Certified Public Accountants, the annual accounting final accounts of the CPA firm are about to begin. Aiming at the summary of the final accounting statements and the implementation of the new system in 1994 The problems that appear in the report need to be further clarified in accordance with the relevant provisions of the State, and we hereby forward to you, “The Accounting Standards for Accounting Firms for 1995 and the Compilation Requirements of the Summary Statements,” and urge you to urge them to comply with the implementation.