论文部分内容阅读
现行《注册会计师法》规定,注册会计师行业全国由财政部和中国注册会计师协会,地方由各省、自治区、直辖市财政厅(局)和省级注册会计师协会“两个口子”平行管理,即财政部和省财政厅负责会计师事务所的设立、撤销以及查处会计师事务所、注册会计师的违法行为等;中注协和省注协
The current “Certified Public Accountants Law” stipulates that the CPA profession by the Ministry of Finance and the Chinese Institute of Certified Public Accountants, the place by the provinces, autonomous regions and municipalities directly under the Central Government Department of Finance (Bureau) and the provincial Institute of Certified Public Accountants “two holes” parallel management, namely the Ministry of Finance And Provincial Department of Finance is responsible for the establishment of accounting firms, revocation and investigation of accounting firms, certified public accountants of the illegal acts;