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《中华人民共和国企业破产法》已于2007年6月1日起正式实施。根据《企业破产法》确立的破产管理人制度,会计师事务所等社会中介机构将成为破产管理人法定主体,这为注册会计师行业带来了新的发展机遇和挑战。最高人民法院根据授权又先后制定发布了两个司法解释,对中介机构申请进入管理人名册、接受业务、报酬及责任等事项均做了明确
The Law of the People’s Republic of China on Enterprise Bankruptcy came into effect on June 1, 2007. According to the bankruptcy administrator system established in the Enterprise Bankruptcy Law, social intermediaries such as accounting firms will become the legal subject of the bankruptcy administrator, which brings new development opportunities and challenges for the CPA industry. The Supreme People’s Court has successively promulgated and promulgated two judicial interpretations according to the mandate and made clear that the intermediary agencies applied for entering the roster of management, receiving business, remuneration and responsibilities, etc.