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《会计师事务所执业许可和监督管理办法》修订发布最近,财政部发布了新修订的《会计师事务所执业许可和监督管理办法》,自2017年10月1日起施行。新《办法》修订的主要内容包括4点:一是放宽了准入条件,优化简化了审批程序和环节;二是充实和强化了会计师事务所取得执业许可后的监督管理内容;三是丰富了会计师事务所组织形式,同时对从事部分特定业务的会计师事务所范围作出规定;四是允许取得中国注册会计师资格的境外人员担任境内会计师事务所合伙人(股东,下同)。另外,新《办法》对会计师事
Recently, the Ministry of Finance has released the newly revised “Practicing License and Supervision and Management Measures for Certified Public Accountants”, which will go into effect on October 1, 2017. The main contents of the revision of the new “Measures” include four points: First, to relax the conditions for admission, to simplify and simplify the examination and approval procedures and links; Second, to enrich and strengthen the accounting firm to obtain the license after the supervision and management content; third is enriched Accounting firms, and at the same time stipulate the scope of the accounting firms that engage in certain specific businesses. Fourthly, it allows foreign personnel qualified as Chinese certified public accountants to be the partners (shareholders, the same below) of domestic accounting firms. In addition, the new “approach” to the accounting division