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各省、自治区、直辖市财政厅(局),深圳市财政局: 为规范会计师事务所职业风险基金的管理,促进会计师事务所增强职业责任风险意识,提高抵御职业责任风险的能力,根据《中华人民共和国注册会计师法》,我部制定了《会计师事务所职业风险基金管理办法》,现予印发,自印发之日起施行。附件:会计师事务所职业风险基金管理办法
Finance Bureau of the provinces, autonomous regions and municipalities directly under the Central Government and Shenzhen Finance Bureau: In order to regulate the management of professional risk funds in accounting firms and promote the CPA firms’ awareness of the risks of professional responsibility and the ability to resist the risks of professional responsibility, according to the “People’s Republic of China Certified Public Accountants Law, ”the Ministry of Finance formulated the Administrative Measures on Professional Risk Funds for Certified Public Accountants and is hereby promulgated and implemented as of the date of its issuance. Attachment: Accounting Firm Professional Risk Fund Management Measures