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1996年4月4日,针对四川德阳会计师事务所的验资案件,最高人民法院发布法函[1996]56号《关于会计师事务所为企业出具虚假验资证明应如何处理的复函》(以下简称56号文)。尽管56号文只是强调了《注册会计师法》第42条的内容,而没有对其作出更具体的解释,但却对整个注册会计师行业?
On April 4, 1996, in accordance with the capital verification cases of Sichuan Deyang Certified Public Accountants Co., Ltd., the Supreme People’s Court issued Law No. [1996] 56 “Reply on How Accounting Firms Issue Fake Verification Certificates for Enterprises” (hereinafter referred to as 56 No. text). Although Circular 56 only emphasizes the content of Article 42 of the CPA, but does not give a more specific explanation, but for the entire CPA industry?