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对香港会计业进入内地限制有所放开2003年6月正式签署的中国大陆与香港特区更紧密经贸关系安排(CEPA)协议,对会计及相关行业有一定程度的影响。协议中,管理咨询方面:对除法律、会计、审计和认证等外的其它管理咨询服务业,允许香港公司在内地设立独资企业。具体注册资本按内地现行《公司法》办理。会计服务方面:对已持有内地执业资格并在内地执业的香港会计师每年在内地的工作时间要求比照内地注册会计师处理;香港会计师事务所在内地临时开展审计业务时,其申请的《临时审计业务许可证》有效期延长为一年。
Hong Kong accounting industry to enter the Mainland restrictions on the opening up in June 2003 formally signed the Mainland China and Hong Kong Special Economic Zone CEPA agreement, the accounting and related industries to a certain extent. Agreement, management consulting: In addition to legal, accounting, auditing and certification of other management consulting services, Hong Kong companies are allowed to set up wholly-owned enterprises in the Mainland. Specific registered capital according to the current “Company Law”. Accounting Services: Hong Kong certified public accountants who hold the Mainland’s practicing qualification and are practicing in the Mainland are required to work in accordance with the Mainland’s certified public accountants for their working hours in the Mainland each year. When applying for provisional audit in the Mainland, the “temporary audit business Permit ”is valid for one year.