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一、关于事务所改制后有关法律责任的具体规定 (一)在《北京地区会计师事务所、审计事务所体制改革实施方案》中,对在原事务所基础上改制的事务所承担原事务所的法律责任问题作出如下规定:“事务所经与原主办单位共同协商,在资产、从业人员,期后的法律责任、原事务所的业务档案等方面达成一致意见后,确定事务所清产核资基准日及改革方案,报北京注协备案。”“职业风险基金归属事务所,由事务所承担相应责任”。
I. Specific Provisions Concerning Legal Liability After the Restructuring of the Firm (I) In the “Plan for the Reform of the System Reform of Accounting Firm and Auditing Firm in Beijing Area”, the law firm of the former firm was assumed to the firm restructured on the basis of the original firm Responsibility issues to make the following provisions: “Firm in consultation with the original organizers, the assets, employees, the legal responsibility after the original firm’s business records and other aspects of the agreement, to determine the firm’s capital verification date And reform program, Beijing AIC filed for the record. ”“ Occupational risk fund attribution firm, by the office bear the corresponding responsibility. ”