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各省、自治区、直辖市财政厅(局)、注册会计师协会,深圳市财政局、注册会计师协会:最近,一些地方注册会计师协会、会计师事务所(以下简称事务所)请示,要求明确事务所扩大规模、设立分所的有关问题,经研究,现明确如下:一、各地财政部门、注册会计师协会应积极支持事务所上规模、上水平工作,对事务所因合并以及业务发展需要而提出设立分所的,应根据财政部《会计师事务所分所审批管理暂行办法》(财协字[2000]28号)等有关规定,尽快予以审批。对于合并后的事务所提出设立分所的,上述文件中规定的事务所设
Recently, some local Institute of Certified Public Accountants and accounting firms (hereinafter referred to as the firm) asked to clarify that the firm should enlarge the scale, The research on the establishment of branch offices is hereby made clear as follows: 1. The financial departments and the institutes of certified public accountants all over the country shall actively support the large-scale and upper-level work of the firm and set up branch offices for mergers and business development needs Shall be examined and approved as soon as possible in accordance with the relevant provisions of the Interim Measures for the Examination and Approval of the Accountants Office of the Ministry of Finance (Cai Xie Zi [2000] No. 28). For the merged firm proposed the establishment of branch offices, the provisions of the above documents set up