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各省、自治区、直辖市财政厅(局),深圳市财政局:为了促进注册会计师行业的健康发展,确保注册会计师依法执业,现就会计师事务所扩大规模过程中的有关事项进一步明确如下:一、凡已按财政部有关文件规定采取各种方式扩大规模的会计师事务所,应妥善处理因扩大规模引起的各种法律关系,自觉维护当事各方合法权益,依法办理相关手续。二、在会计师事务所扩大规模过程中,对于因合并等原因应予以解散、注销的会计师事务所,应在扩大规模后的新的会计师事务所办理完工商登记等各种必要手续,能以新的会计师事务所名义承接业务、出具报告后,及时到所在地省级以上财政机关申请办理会计师事务所解散、注销等手续,并办理工商登记等其他手续;在新的会计师事务所未办完工商登记等各种手续,不能以新的会计师事务所名义执业以前,可
Finance Bureau of the provinces, autonomous regions and municipalities directly under the Central Government and Shenzhen Finance Bureau: In order to promote the healthy development of the certified public accountant profession and ensure the certified public accountants practice according to law, the relevant matters in the process of expanding the accounting firm are further clarified as follows: Accounting firms that have taken various measures to expand their scale in accordance with the relevant documents of the Ministry of Finance should properly handle the various legal relationships arising from the expansion of their scale, conscientiously safeguard the legitimate rights and interests of all parties concerned and handle the relevant formalities in accordance with the law. 2. In the process of expanding the accounting firm’s size, the accounting firm that should be dissolved or canceled due to the merger should handle all the necessary formalities such as business registration after the newly enlarged accounting firm has completed the business registration procedures, Of accounting firms to undertake business on behalf of the business, issued a report in a timely manner to the local financial authorities above the provincial level to apply for the dissolution of accounting firms, write-off and other formalities, and apply for business registration and other formalities in the new accounting firm did not do business registration And other formalities, can not practice in the name of a new accounting firm before, may