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一九九九年六月二十一日川办发[1999]45号经省政府同意,现将财政部制定的《会计师(审计)事务所脱钩改制实施意见》印发给你们,并结合我省实际,提出以下意见,请一并遵照执行。一、全省会计师(审计)事务所(以下简称事务所)脱钩改制工作由四川省财政厅负责,四川省注册会计师协会具体承办。各市、地、州政府(行署)和省级主管部门应指导督促本地区和部门事务所的脱钩改制工作。二、凡发起设立或挂靠有事务所的各级机关、企事业单位、社会团体等,应按财政部要求提出脱钩改制方案,事务所应在1999年12月31日前完成改制。事务所在脱钩改制过程中,挂靠单位可申请注销事务所,有关注销手续按国家有关规定办理。三、发起人(合伙人)、一般出资人的条件。(一)事务所的发起人(合伙人)应是国家规定职龄内(男女均为60岁)的注册会计师,具有高级职称的可放宽至65岁,少数民族地区、贫困县可适当放宽,但事务所的主任会计师应在60岁以下。发起人出资比例应超过注册资本的50%。(二)事务所的一般出资人可以是专职执业注册会计师、注册评估师、注册造价师、注册税务师,但非注册会计师出资总额不得超过其注册资本的30%。四、改制的资产处置。资产处置应本着谁投资、谁收益,兼顾挂靠单位资本投入与注册会计师智力劳动形成资产的特点来进行处置,并应在扣除
June 21, 1999 Sichuan Office [1999] No.45 With the consent of the provincial government, the Opinions on the Implementation of Decoupling Reform of Accountants (Auditing) Firm formulated by the Ministry of Finance are now issued to you and combined with our province In fact, the following comments are made, please follow them together. First, the province’s accountants (auditing) firm (hereinafter referred to as the firm) decoupling restructuring by the Sichuan Provincial Department of Finance is responsible for the specific commitment of Sichuan Institute of Certified Public Accountants. The municipal, prefectural and prefectural governments (administrative offices) and the provincial-level competent departments shall direct and urge the deserialization and reform of the localities and departmental offices. 2. All agencies, enterprises and public institutions, social organizations and other organizations at all levels that initiate or suspend an office shall, according to the request of the Ministry of Finance, submit a plan for decoupling and reform, and the office shall complete the restructuring before December 31, 1999. During the process of decoupling and restructuring, the affiliated unit may apply for cancellation of the firm, and the relevant cancellation procedures shall be handled in accordance with the relevant provisions of the state. Third, the sponsor (partner), the general investor conditions. (A) The sponsor (partner) of the firm shall be a certified public accountant prescribed by the State within the working age (both men and women are 60 years of age), have a senior professional title who can be relaxed to 65 years of age, and ethnic minority areas and poor counties may be appropriately relaxed, However, the firm’s chief accountant should be under 60 years of age. Sponsor contribution ratio should exceed 50% of the registered capital. (2) The general investors of the firm may be full-time certified public accountants, certified public accountants, certified cost planners and certified tax accountants, but the total contribution of non-certified public accountants shall not exceed 30% of the registered capital. Fourth, restructuring the disposal of assets. Asset disposal should be based on who invests, who benefits, taking into account the units invested capital and the intellectual property of certified public accountants to form the characteristics of the assets for disposal, and should be deducted