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第一条为了进一步推进大中型会计师事务所(以下简称事务所)转制为特殊普通合伙组织形式,规范操作程序,明确相关要求,确保转制工作依法、扎实、平稳进行,根据《财政部、工商总局关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》(财会〔2010〕12号,以下简称《暂行规定》),制定本实施细则。第二条《暂行规定》第六条第二款规定:成为合伙人前3年内没有因为执业行为受到行政处罚。
Article 1 In order to further promote the transformation of large and medium-sized certified public accountants firms (hereinafter referred to as firms) to special common partnership forms, standardize operational procedures and clarify relevant requirements, and ensure that the restructuring work is conducted in a solid and steady manner in accordance with the law, Provisional Regulations on Promoting the Adoption of Special General Partnership Organization by Large and Medium-sized Certified Public Accountants “(Cai Kuai [2010] No. 12, hereinafter referred to as the” Interim Provisions "). Article 2 The second paragraph of Article 6 of the Interim Provisions stipulates that no administrative penalty has been imposed on the practice of a partner for three years prior to becoming a partner.