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2008年12月17日中注协发布了《关于规范和发展中小会计师事务所的意见》,全面阐述了规范和发展中小事务所的必要性,明确了中小事务所规范和发展的总体目标,提出了规范、发展、环境改善等三方面的具体措施。地方注协作为基层行业管理机构,直接面对中小事务所。充分发挥其在规范和发展中小事务所中的作用,将对《意见》的贯彻有着不可替代的效果。本文结合我市事务所的具体情况,对如何发挥地方注协在规范和发展中小事务所中的作用谈几点看法。
December 17, 2008 China AICPA issued the Opinions on Regulating and Developing Small and Medium-sized Certified Public Accountants, which comprehensively expounded the necessity of standardizing and developing small and medium sized firms and clarified the overall goal of regulating and developing small and medium-sized firms. The norms, development, environmental improvement and other three specific measures. As a grass-roots industry associations AICs, directly facing the small and medium-sized firms. Give full play to its role in regulating and developing small and medium-sized firms, and will have an irreplaceable effect on the implementation of “opinions.” This article combined with the specific circumstances of our firm, on how to play a local association in regulating and developing the role of small and medium firms to talk about the views.