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目前,香港约有820多家会计师事务所,其经营方式主要分为独资经营及合伙经营两种类型。1995年8月,在香港会计师公会(以下简称“公会”)的努力下,经香港政府同意,修订了专业会计师条例,使事务所的经营者可以通过一项专业责任保险计划,选择一种新的经营方式:有限责任的法人公司。这是香港会计师事务所经营方式转制的新举措,为注册会计师的执业创造了一个更为宽松的运作条件。
At present, there are about 820 accounting firms in Hong Kong. Their mode of operation is mainly divided into two types: sole proprietorship and partnership. In August 1995, with the concerted efforts of the Hong Kong Institute of Certified Public Accountants (hereinafter referred to as the “Association”), with the agreement of the Hong Kong Government, the Professional Accountants Ordinance was amended to enable the firm’s managers to pass a professional liability insurance scheme and choose one A new mode of operation: a limited liability corporate company. This is a new measure for the restructuring of the accounting practices of Hong Kong accounting firms, creating a more relaxed operating condition for the CPA’s practice.