论文部分内容阅读
为深入贯彻落实国务院办公厅转发的《财政部关于加快发展我国注册会计师行业的若干意见》(国办发[2009]56号),深化会计师事务所学习实践活动的成果,在整改落实阶段,根据会计师事务所做大做强的新趋势,为避免事务所合并过程中因程序不清或不到位多走弯路或引发矛盾,降低事务所合并风险与成本,中注协对目前事务所合并实践的程序进行调研总结,并于2月12日起草印发了《会计师事务所合并程序指引(征求意见稿)》,就事务所合并涉及的重要程序提供指引。
In order to thoroughly implement the “Opinions of the Ministry of Finance on Accelerating the Development of Certified Public Accountants in China” (Guo Ban Fa [2009] No. 56) forwarded by the General Office of the State Council and deepening the achievements of the accounting firm in studying and practicing activities, Accounting firms to enlarge and strengthen the new trend, in order to avoid mergers and acquisitions in the process of unclear or not in place because of procedural irregularities or not more detours or lead to conflicts and reduce the risk and cost of mergers firm, the AICPA merger of the current practice of the firm Procedures for research and summary, and on February 12 drafted the “Guidelines for Consolidation of Certified Public Accountants Practice (Exposure Draft)” to provide guidance on the important procedures involved in the merger of firms.