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各省、自治区、直辖市财政厅(局),深圳市财政委员会,财政部驻各省、自治区、直辖市财政监察专员办事处,财政部驻深圳市财政监察专员办事处:为深入贯彻落实财政部、工商总局《关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》、进一步推进大中型会计师事务所转制为特殊普通合伙组织形式,规范操作程序,明确相关要求,确保转制工作依法、扎实、平稳进行,财政部制定了《大中型会计师事务所转制为特殊普通合伙组织形式实施细则》,经会签工商总局同意,现予印发,请遵照执行。执行中有何问题,请及时反馈财政部(会计司)。
Finance Bureau of each province, autonomous region and municipality directly under the Central Government, Finance Bureau of Shenzhen Municipality and the Office of the Financial Ombudsman in each province, autonomous region and municipality directly under the Central Government and the Office of the Financial Supervisory Commission of the Ministry of Finance in Shenzhen: In order to thoroughly implement the requirements of the Ministry of Finance, “Provisional Regulations on Promoting the Use of Special General Partnership Organization by Large and Medium-sized Certified Public Accountants” to further promote the transformation of large and medium-sized certified public accountants into the form of special general partnership organizations, standardize operational procedures and clarify relevant requirements so as to ensure the restructuring work is legally, solidly and steadily , The Ministry of Finance formulated the Implementation Rules for the Transformation of Large and Medium-sized Certified Public Accountants into the Form of Special General Partnership, which is subject to the approval of SAIC and is hereby issued for implementation. Any problems during implementation, please timely feedback the Ministry of Finance (Accounting Division).