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2011年12月27日,中注协发布《关于规范为拟设立会计师事务所合伙人或者股东出具证明工作的指导意见》(以下简称指导意见)。《指导意见》的发布实施,是中注协为保证会计师事务所合伙人或者股东的职业道德水平和专业胜任能力、促进行业健康有序发展采取的重要措施,同时也是开展创先争优制度建设年活动取得的重要成果之一。根据《会计师事务所审批和监督暂行办法》(财政部令第
On December 27, 2011, China AICPA issued the Guidance Opinions on Specifying the Issue of Proof for the Partner or Shareholder to be Established in Accounting Firm (hereinafter referred to as Guiding Opinion). The promulgation and implementation of the Guiding Opinions is an important measure taken by China Association for Supporting Accounters to ensure the professional ethics and professional competence of the partners or shareholders of the accounting firm and promote the healthy and orderly development of the industry. One of the major achievements of the Year. According to the “Interim Measures for the Examination and Supervision of Certified Public Accountants” (Ministry of Finance Decree