论文部分内容阅读
我国现行《注册会计师法》由第八届全国人民代表大会常务委员会第四次会议于1993年10月31日通过,自1994年1月1日起正式施行。2014年8月31日,第十二届全国人民代表大会常务委员会第十次会议通过了《全国人大常委会关于修改<中华人民共和国保险法>等五部法律的决定》,其中包括对《注册会计师法》的修改,但此次修改仅限于对注册会计师行业行政审批事项的专项修改,幅度小、内容少且并未涉及与注
The current “Law of Certified Public Accountants” in our country was adopted by the Fourth Session of the Standing Committee of the Eighth National People’s Congress on October 31, 1993, and came into effect on January 1, 1994. On August 31, 2014, the Tenth Meeting of the Standing Committee of the Twelfth National People’s Congress passed the Decision of the Standing Committee of the National People’s Congress on Amending the Five Laws, including the Insurance Law of the People’s Republic of China, which includes the amendments to the “Certified Public Accountant Law ”, but this revision is limited to the CPA industry administrative examination and approval items of special changes, a small margin, content and did not involve with the Notes