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中国注册会计师协会非执业会员作为注册会计师行业重要的人才储备与重要组成部分,长期以来为经济社会进步和行业发展做出了重要贡献。《中国注册会计师协会非执业会员登记办法》已于2010年1月1日实施。为了推动行业又快又好可持续发展,2010年11月23日,中注协印发《中国注册会计师协会非执业会员继续教育暂行办法》(会协[2010]93号,以下简称《暂行办法》),对非执业会员继续教育作出具体规定。在此对《暂行办法》的起草情况和主要内容做一介绍。
Non-practicing members of the Chinese Institute of Certified Public Accountants, as an important talent reserve and an important part of the CPA industry, have made important contributions to economic and social progress and industry development for a long time. The Chinese Institute of Certified Public Accountants Registration of Non-Practicing Members was implemented on January 1, 2010. In order to promote the rapid and sustainable development of the industry, on 23 November 2010, China AICPA issued the “Interim Measures for the Continuing Education of Non-Practicing Members of the Chinese Institute of Certified Public Accountants” (Huicheng [2010] No. 93, the “Interim Measures” ), Non-practicing members of the continuing education to make specific provisions. Here’s the “Interim Measures” to draft the situation and the main content to make an introduction.