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为提高会计师事务所合伙人或者股东的职业道德和专业胜任能力,保障行业健康有序发展,2011年12月,中国注册会计师协会印发《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》(会协[2011]122号)。2012年2月28日,云南省注协印发了《云南省会计师事务所合伙人(股东)资格评审委员会工作规程》,进一步细化出具证明工作,明确相关责任和程序。现予刊发,供各地方注协在推进本地区为会计师事务所合伙人或者股东出具证明工作中参考借鉴。
In order to enhance the professional ethics and professional competence of the partners or shareholders in the accounting firm and ensure the healthy and orderly development of the industry, in December 2011, the Chinese Institute of Certified Public Accountants issued the “Notice on Regulating the Proposal of Establishing a Certified Public Accountant Partner or Shareholder to Issue Proofs Guiding Opinions ”(Huicheng [2011] No. 122). On February 28, 2012, Yunnan AICPA issued the Working Rules for the Appraisal Committee of Partners (Shareholders) of Yunnan Certified Public Accountants Co., Ltd. to further elaborate the certificate work and clarify the relevant responsibilities and procedures. Is hereby issued for the local Note Association in promoting the region as a certified public accountant firm partners or shareholders to prove work reference for reference.