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按财政部统一要求,全国会计师(审计)事务所脱钩改制工作应在1999年12月31日完成.但安徽省无为县和霍邱县审计事务所对脱钩改制工作没有引起足够的重视,虽经安徽省注协多次催促,但直至1999年12月31日仍未按要求上报脱钩改制方案.因此,按规定应予撤销.按照法定程序,安徽省财政厅分别向两所发出了《关于下达行政处罚听证告知书的函》.之后,两所均来函要求举行听证会.为此,财政厅又正式下达了举行听证会的通知.2000年2月21日和23日下午,安徽省财政厅按照法定程序分别就拟撤销无为县审计事务所、霍邱县审计事务所举行了公开听证.听证会上,调查方(省注协)与“当事人就拟撤销事务所的有关事实与理由,通过陈述和辩论的方式,澄清了事实,明确了是非.听证会最后认定:由于缺乏脱钩改制的必备条件,虽经省注协多次督促,无为县和霍邱县审计事务所均未依
According to the unified requirements of the Ministry of Finance, the work of decoupling and reforming the national accountants (auditing) firms should be completed on December 31, 1999. However, the audit firms in Wuwei County and Huoqiu County in Anhui Province did not pay enough attention to the decoupling and restructuring work. Anhui AICPA repeatedly urged but failed to report the de-commissioning plan as required on December 31, 1999. Therefore, it should be withdrawn according to regulations.According to the legal procedures, Anhui Provincial Department of Finance issued two separate documents The letter of administrative punishment hearings letter. "Later, the two letters are required to hold a hearing.To this end, the Department of Finance also formally issued a notice to hold hearings.In February 21 and February 23, 2000, Anhui Provincial Department of Finance In accordance with the legal procedures respectively, to be revoked Wuwei County audit firm, Huoqiu County audit firm held a public hearing at the hearing, the investigating party (Provincial Association for Notes) and the parties on the proposed cancellation of the firm’s facts and reasons, through Statements and debates clarified the facts and clarified the rights and wrongs.The hearing concluded: Due to the lack of necessary conditions for decoupling restructuring, despite repeated urging and urging of the Provincial Public Security Aid Association, none of the auditing offices of Wuwei County and Huoqiu County were refused