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为巩固会计师事务所开展深入学习实践科学发展观活动的成果,深入抓好整改落实工作,进一步提高行业诚信水平和职业道德水平,中注协制定了《中国注册会计师协会关于进一步加强行业职业道德建设的意见》(会协[2010]9号),并于2月9日向各省、自治区、直辖市注册会计师协会印发。中注协要求各地注协结合会计师事务所深入学习实践科学发展观活动和整改落实阶段的具体要求,认真抓好职业道德守则的学习和贯彻实施,积极做好职业道德守则的宣传、培训和监管工作,引导会计师事务所和注册会计师提高自身的诚信水平和职业道德水平,以促进行业诚信度和公信力全面提升。该文件全文如下:
In order to consolidate the achievements of the accounting firm in conducting in-depth study and practice of the scientific concept of development, and in-depth efforts to implement the rectification and reform to further enhance the level of industry integrity and professional ethics, China Association for the Advancement of Accountants formulated the “Association of Chinese Institute of Certified Public Accountants to further strengthen the construction of professional ethics Opinions ”(Huixie [2010] No. 9) and issued it to the Institute of Certified Public Accountants of all provinces, autonomous regions and municipalities on February 9. China AICPA requires local associations to join hands with CPAs to further study and practice the scientific concept of development and the specific requirements for the implementation of rectification and reform. They should conscientiously study and implement the Code of Ethics and actively promote, train and supervise the professional ethics code Work, guide accounting firms and certified public accountants to improve their level of integrity and professional ethics, in order to promote industry integrity and credibility of an overall upgrade. The full text of the document is as follows: