CAIZHENGBUFABU《GUANYUXIUGAI<ZHUCEHUIJISHIZHUCEBANFA>DEJUEDING》。

GONGGAOCHENG,《CAIZHENGBUGUANYUXIUGAI<ZHUCEHUIJISHIZHUCEBANFA>DEJUEDING》YIJINGCAIZHENGBUBUWUHUIYISHENYITONGGUO,XIANYUGONGBU,ZIGONGBUZHIRIQISHIXING。

四肖三期内3必出一期中精准四肖CAIZHENGBUBUWUHUIYIJUEDING,DUI《ZHUCEHUIJISHIZHUCEBANFA》ZUORUXIAXIUGAI:

sheying1391.jpg

YI、JIANGXIANGGUANTIAOWENZHONGDE“ZHUCESHENQINGREN”XIUGAIWEI“SHENQINGREN”。

ER、JIANGDILIUTIAOXIUGAIWEI:“SHENQINGRENSHENQINGZHUCE,YINGDANGTONGGUOQISUOZAIDEHUIJISHISHIWUSUO,XIANGHUIJISHISHIWUSUOSUOZAIDIDESHENGJIZHUCEHUIJISHIXIEHUITIJIAOZHUCEHUIJISHIZHUCESHENQINGBIAO(FUBIAO1):

“(YI)SHENQINGRENJIBENQINGKUANG;

“(ER)SHENQINGRENCHUJUDEFUHEZHUCETIAOJIANDECHENGNUO;

四肖三期内3必出一期中精准四肖“(SAN)SHENQINGRENSUOZAIHUIJISHISHIWUSUOCHUJUDESHENQINGRENZAIGAIHUIJISHISHIWUSUOZHUANZHICONGYEDECHENGNUO。

四肖三期内3必出一期中精准四肖“SHENQINGRENWEIXIANGGANG、AOMENTEBIEXINGZHENGQUHETAIWANDIQUJUMINDE,YINGDANGTIJIAOGANGAOTAIJUMINJUZHUZHENGXINXIHUOZHEGANGAOTAIJUMINCHURUJINGZHENGJIANXINXI。

“SHENQINGRENWEIWAIGUORENDE,YINGDANGTONGSHITIJIAOHUZHAOHEQIANZHENGXINXIYIJI《WAIGUORENGONGZUOXUKEZHENG》XINXI。

四肖三期内3必出一期中精准四肖“JINGYIFARENDINGHUOZHEKAOHEJUYOUZHUCEHUIJISHIZIGEDE,YINGDANGTIJIAOXIANGGUANWENJIANHEFUHERENDINGHUOZHEKAOHETIAOJIANDEXIANGGUANCAILIAO。”

SAN、JIANGDIQITIAOXIUGAIWEI:“SHENQINGRENHESUOZAIDEHUIJISHISHIWUSUOYINGDANGFENBIEDUISHENQINGCAILIAONEIRONGDEZHENSHIXINGFUZE。”

SI、JIANGDIJIUTIAOXIUGAIWEI:“SHENGJIZHUCEHUIJISHIXIEHUISHOUDAOSHENQINGRENTIJIAODESHENQINGCAILIAOHOU,YINGDANGDUIQIJINXINGXINGSHISHENCHA。

“SHENQINGCAILIAOBUQIQUANHUOZHEBUFUHEFADINGXINGSHIDE,YINGDANGDANGCHANGHUOZHEZAI5GEGONGZUORINEIYICIGAOZHIXUYAOBUZHENGDECAILIAOJINEIRONG。

四肖三期内3必出一期中精准四肖“SHENQINGCAILIAOQIQUAN、FUHEFADINGXINGSHIDE,YINGDANGSHOULIQIZHUCESHENQING。”

四肖三期内3必出一期中精准四肖WU、DISHILIUTIAOZENGJIAYIKUAN,ZUOWEIDIERKUAN:“DUIYINQIANKUANDI(SI)XIANGBEICHEXIAOZHUCE、SHOUHUIZHUCEHUIJISHIZHENGSHUDERENYUAN,YOUSHENGJICAIZHENGBUMENGEIYUJINGGAO,BINGXIANGSHEHUIGONGGAO。”

LIU、ZENGJIAYITIAO,ZUOWEIDISHIQITIAO:“SHENQINGRENJIQISUOZAIHUIJISHISHIWUSUOCHUJUXUJIASHENQINGCAILIAODE,YOUSHENGJICAIZHENGBUMENDUISHENQINGREN、HUIJISHISHIWUSUOSHOUXIHEHUOREN(ZHURENHUIJISHI)GEIYUJINGGAO,BINGXIANGSHEHUIGONGGAO。”

四肖三期内3必出一期中精准四肖QI、JIANGDIERSHISANTIAOGAIWEIDIERSHISITIAO,JIANGBENTIAOZHONGDE“《ZHONGHUARENMINGONGHEGUOXINGZHENGJIANCHAFA》”XIUGAIWEI“《ZHONGHUARENMINGONGHEGUOJIANCHAFA》”。

四肖三期内3必出一期中精准四肖BA、SHANQUFUBIAO2,BINGDUIFUBIAO1“ZHUCEHUIJISHIZHUCESHENQINGBIAO”HEFUBIAO3“ZHUCEHUIJISHIZHUCEBEIANBIAO”ZUOXIANGYINGXIUGAI。

BENJUEDINGZIGONGBUZHIRIQISHIXING。

《ZHUCEHUIJISHIZHUCEBANFA》GENJUBENJUEDINGZUOXIANGYINGXIUGAI,ZHONGXINGONGBU。

注冊會計師注冊辦法

四肖三期内3必出一期中精准四肖(2005NIAN1YUE22RICAIZHENGBULINGDI25HAOGONGBUGENJU2017NIAN12YUE4RI《CAIZHENGBUGUANYUXIUGAI<ZHUCEHUIJISHIZHUCEBANFA>DENG6BUGUIZHANGDEJUEDING》DIYICIXIUGAIGENJU2019NIAN3YUE15RI《CAIZHENGBUGUANYUXIUGAI<ZHUCEHUIJISHIZHUCEBANFA>DEJUEDING》DIERCIXIUGAI)

DIYITIAOWEILEGUIFANZHUCEHUIJISHIZHUCEGONGZUO,GENJU《ZHONGHUARENMINGONGHEGUOZHUCEHUIJISHIFA》JIXIANGGUANFALV,ZHIDINGBENBANFA。

DIERTIAOSHENQINGZHUCECHENGWEIZHUCEHUIJISHISHIYONGBENBANFA。

DISANTIAOSHENG、ZIZHIQU、ZHIXIASHIZHUCEHUIJISHIXIEHUI(YIXIAJIANCHENG“SHENGJIZHUCEHUIJISHIXIEHUI”)FUZEBENDIQUZHUCEHUIJISHIDEZHUCEJIXIANGGUANGUANLIGONGZUO。ZHONGGUOZHUCEHUIJISHIXIEHUIDUISHENGJIZHUCEHUIJISHIXIEHUIDEZHUCEGUANLIGONGZUOJINXINGZHIDAO。

ZHUCEHUIJISHIYIFAZHIXINGYEWU,YINGDANGQUDECAIZHENGBUTONGYIZHIDINGDEZHONGHUARENMINGONGHEGUOZHUCEHUIJISHIZHENGSHU(YIXIAJIANCHENG“ZHUCEHUIJISHIZHENGSHU”)。

四肖三期内3必出一期中精准四肖DISITIAOJUBEIXIALIETIAOJIANZHIYI,BINGZAIZHONGGUOJINGNEICONGSHISHENJIYEWUGONGZUO2NIANYISHANGZHE,KEYIXIANGSHENGJIZHUCEHUIJISHIXIEHUISHENQINGZHUCE:

(YI)CANJIAZHUCEHUIJISHIQUANGUOTONGYIKAOSHICHENGJIHEGE;

四肖三期内3必出一期中精准四肖(ER)JINGYIFARENDINGHUOZHEKAOHEJUYOUZHUCEHUIJISHIZIGE。

DIWUTIAOSHENQINGRENYOUXIALIEQINGXINGZHIYIDE,BUYUZHUCE:

四肖三期内3必出一期中精准四肖(YI)BUJUYOUWANQUANMINSHIXINGWEINENGLIDE;

四肖三期内3必出一期中精准四肖(ER)YINSHOUXINGSHICHUFA,ZIXINGFAZHIXINGWANBIZHIRIQIZHISHENQINGZHUCEZHIRIZHIBUMAN5NIANDE;

四肖三期内3必出一期中精准四肖(SAN)YINZAICAIWU、HUIJI、SHENJI、QIYEGUANLIHUOZHEQITAJINGJIGUANLIGONGZUOZHONGFANYOUYANZHONGCUOWUSHOUXINGZHENGCHUFA、CHEZHIYISHANGCHUFEN,ZICHUFA、CHUFENJUEDINGSHENGXIAOZHIRIQIZHISHENQINGZHUCEZHIRIZHIBUMAN2NIANDE;

(SI)SHOUDIAOXIAOZHUCEHUIJISHIZHENGSHUDECHUFA,ZICHUFAJUEDINGSHENGXIAOZHIRIQIZHISHENQINGZHUCEZHIRIZHIBUMAN5NIANDE;

四肖三期内3必出一期中精准四肖(WU)YINYIQIPIAN、HUILUDENGBUZHENGDANGSHOUDUANQUDEZHUCEHUIJISHIZHENGSHUERBEICHEXIAOZHUCE,ZICHEXIAOZHUCEJUEDINGSHENGXIAOZHIRIQIZHISHENQINGZHUCEZHIRIZHIBUMAN3NIANDE;

四肖三期内3必出一期中精准四肖(LIU)BUZAIHUIJISHISHIWUSUOZHUANZHIZHIYEDE;

四肖三期内3必出一期中精准四肖(QI)NIANLINGCHAOGUO70ZHOUSUIDE。

四肖三期内3必出一期中精准四肖DILIUTIAOSHENQINGRENSHENQINGZHUCE,YINGDANGTONGGUOQISUOZAIDEHUIJISHISHIWUSUO,XIANGHUIJISHISHIWUSUOSUOZAIDIDESHENGJIZHUCEHUIJISHIXIEHUITIJIAOZHUCEHUIJISHIZHUCESHENQINGBIAO(FUBIAO1):

四肖三期内3必出一期中精准四肖(YI)SHENQINGRENJIBENQINGKUANG;

(ER)SHENQINGRENCHUJUDEFUHEZHUCETIAOJIANDECHENGNUO;

四肖三期内3必出一期中精准四肖(SAN)SHENQINGRENSUOZAIHUIJISHISHIWUSUOCHUJUDESHENQINGRENZAIGAIHUIJISHISHIWUSUOZHUANZHICONGYEDECHENGNUO。

SHENQINGRENWEIXIANGGANG、AOMENTEBIEXINGZHENGQUHETAIWANDIQUJUMINDE,YINGDANGTIJIAOGANGAOTAIJUMINJUZHUZHENGXINXIHUOZHEGANGAOTAIJUMINCHURUJINGZHENGJIANXINXI。

SHENQINGRENWEIWAIGUORENDE,YINGDANGTONGSHITIJIAOHUZHAOHEQIANZHENGXINXIYIJI《WAIGUORENGONGZUOXUKEZHENG》XINXI。

四肖三期内3必出一期中精准四肖DIQITIAOSHENQINGRENHESUOZAIDEHUIJISHISHIWUSUOYINGDANGFENBIEDUISHENQINGCAILIAONEIRONGDEZHENSHIXINGFUZE。

四肖三期内3必出一期中精准四肖DIBATIAOSHENGJIZHUCEHUIJISHIXIEHUIYINGDANGZAISHOULISHENQINGDEBANGONGCHANGSUOJIANGSHENQINGZHUCEYINGDANGTIJIAODECAILIAOMULUJIYAOQIU、ZHUNYUZHUCEDECHENGXUJIQIXIAN,YIJIBUYUZHUCEDEQINGXINGYUYIGONGSHI。

四肖三期内3必出一期中精准四肖DIJIUTIAOSHENGJIZHUCEHUIJISHIXIEHUISHOUDAOSHENQINGRENTIJIAODESHENQINGCAILIAOHOU,YINGDANGDUIQIJINXINGXINGSHISHENCHA。

SHENQINGCAILIAOBUQIQUANHUOZHEBUFUHEFADINGXINGSHIDE,YINGDANGDANGCHANGHUOZHEZAI5GEGONGZUORINEIYICIGAOZHIXUYAOBUZHENGDECAILIAOJINEIRONG。

SHENQINGCAILIAOQIQUAN、FUHEFADINGXINGSHIDE,YINGDANGSHOULIQIZHUCESHENQING。

DISHITIAOSHENGJIZHUCEHUIJISHIXIEHUISHOULIHUOZHEBUYUSHOULIZHUCESHENQING,YINGDANGXIANGSHENQINGRENCHUJUJIAGAIBENDANWEIZHUANYONGYINZHANGHEZHUMINGRIQIDESHUMIANPINGZHENG。

DISHIYITIAOSHENGJIZHUCEHUIJISHIXIEHUIYINGDANGDUISHENQINGCAILIAODENEIRONGJINXINGSHENCHA,BINGZISHOULIZHUCESHENQINGZHIRIQI20GEGONGZUORINEIZUOCHUZHUNYUHUOZHEBUYUZHUCEDEJUEDING。20GEGONGZUORINEIBUNENGZUOCHUJUEDINGDE,JINGSHENGJIZHUCEHUIJISHIXIEHUIFUZERENPIZHUN,KEYIYANCHANG10GEGONGZUORI,BINGYINGDANGJIANGYANCHANGQIXIANDELIYOUGAOZHISHENQINGREN。

DISHIERTIAOSHENGJIZHUCEHUIJISHIXIEHUIZUOCHUZHUNYUZHUCEJUEDINGDE,YINGDANGZIZUOCHUJUEDINGZHIRIQI10GEGONGZUORINEIXIANGSHENQINGRENBANFAZHUCEHUIJISHIZHENGSHU。

四肖三期内3必出一期中精准四肖SHENGJIZHUCEHUIJISHIXIEHUIYINGDANGZIZUOCHUZHUNYUZHUCEJUEDINGZHIRIQI20GEGONGZUORINEI,JIANGZHUNYUZHUCEDEJUEDINGHEZHUCEHUIJISHIZHUCEBEIANBIAO(FUBIAO2)BAOSONGCAIZHENGBU、ZHONGGUOZHUCEHUIJISHIXIEHUIBEIAN,CHAOBAOSUOZAIDIDESHENG、ZIZHIQU、ZHIXIASHIRENMINZHENGFUCAIZHENGBUMEN(YIXIAJIANCHENG“SHENGJICAIZHENGBUMEN”)BINGJIANGZHUNYUZHUCERENYUANDEMINGDANZAIQUANGUOXINGBAOKANHUOZHEXIANGGUANWANGZHANSHANGYUYIGONGGAO。

DISHISANTIAOSHENGJIZHUCEHUIJISHIXIEHUIZUOCHUBUYUZHUCEJUEDINGDE,YINGDANGZIZUOCHUJUEDINGZHIRIQI15GEGONGZUORINEISHUMIANTONGZHISHENQINGREN。SHUMIANTONGZHIZHONGYINGDANGSHUOMINGBUYUZHUCEDELIYOU,BINGGAOZHISHENQINGRENXIANGYOUYIFASHENQINGXINGZHENGFUYIHUOZHETIQIXINGZHENGSUSONGDEQUANLI。

四肖三期内3必出一期中精准四肖DISHISITIAOCAIZHENGBUYIFADUISHENGJIZHUCEHUIJISHIXIEHUIDEZHUCEGONGZUOJINXINGJIANCHA,FAXIANZHUCEBUFUHEBENBANFAGUIDINGDE,YINGDANGTONGZHISHENGJIZHUCEHUIJISHIXIEHUICHEXIAOZHUCE。

四肖三期内3必出一期中精准四肖DISHIWUTIAOZHONGGUOZHUCEHUIJISHIXIEHUIHESHENGJIZHUCEHUIJISHIXIEHUIYINGDANGDUIZHUCEHUIJISHIDERENZHIZIGEHEZHIYEQINGKUANGJINXINGJIANDUJIANCHA,BIYAOSHIKEYIJINXINGSHIDIJIANCHA。

DISHILIUTIAOZHUCEHUIJISHIYOUXIALIEQINGXINGZHIYIDE,YOUSUOZAIDIDESHENGJIZHUCEHUIJISHIXIEHUICHEXIAOZHUCE,SHOUHUIZHUCEHUIJISHIZHENGSHU:

(YI)WANQUANSANGSHIMINSHIXINGWEINENGLIDE;

(ER)SHOUXINGSHICHUFADE;

(SAN)ZIXINGTINGZHIZHIXINGZHUCEHUIJISHIYEWUMAN1NIANDE;

四肖三期内3必出一期中精准四肖(SI)YIQIPIAN、HUILUDENGBUZHENGDANGSHOUDUANQUDEZHUCEHUIJISHIZHENGSHUDE。

DUIYINQIANKUANDI(SI)XIANGBEICHEXIAOZHUCE、SHOUHUIZHUCEHUIJISHIZHENGSHUDERENYUAN,YOUSHENGJICAIZHENGBUMENGEIYUJINGGAO,BINGXIANGSHEHUIGONGGAO。

DISHIQITIAOSHENQINGRENJIQISUOZAIHUIJISHISHIWUSUOCHUJUXUJIASHENQINGCAILIAODE,YOUSHENGJICAIZHENGBUMENDUISHENQINGREN、HUIJISHISHIWUSUOSHOUXIHEHUOREN(ZHURENHUIJISHI)GEIYUJINGGAO,BINGXIANGSHEHUIGONGGAO。

DISHIBATIAOSHENGJIZHUCEHUIJISHIXIEHUIGONGZUORENYUANLANYONGZHIQUAN、WANHUZHISHOUZHUNYUZHUCEDE,HUOZHEDUIBUJUBEISHENQINGZIGEHUOBUFUHEFADINGTIAOJIANDESHENQINGRENZHUNYUZHUCEDE,YOUSHENGJIZHUCEHUIJISHIXIEHUICHEXIAOZHUCE,SHOUHUIZHUCEHUIJISHIZHENGSHU。

四肖三期内3必出一期中精准四肖DISHIJIUTIAOBEICHEXIAOZHUCEDERENYUANKEYIZHONGXINSHENQINGZHUCE,DANBIXUFUHEBENBANFADISITIAOGUIDINGTIAOJIAN,BINGQIEMEIYOUBENBANFADIWUTIAOGUIDINGSUOLIEQINGXING。

DIERSHITIAOZHUCEHUIJISHIYOUXIALIEQINGXINGZHIYIDE,YOUSUOZAIDIDESHENGJIZHUCEHUIJISHIXIEHUIZHUXIAOZHUCE:

(YI)YIFABEICHEXIAOZHUCE,HUOZHEDIAOXIAOZHUCEHUIJISHIZHENGSHUDE;

(ER)BUZAIHUIJISHISHIWUSUOZHUANZHIZHIYEDE。

四肖三期内3必出一期中精准四肖DIERSHIYITIAOSHENGJIZHUCEHUIJISHIXIEHUIYINGDANGJIANGZHUXIAOZHUCEDEJUEDINGCHAOBAOCAIZHENGBUHESUOZAIDIDESHENGJICAIZHENGBUMEN、ZHONGGUOZHUCEHUIJISHIXIEHUI,BINGZIZUOCHUJUEDINGZHIRIQI10GEGONGZUORINEIJIANGZHUXIAOZHUCERENYUANDEMINGDANZAIQUANGUOXINGBAOKANHUOZHEXIANGGUANWANGZHANSHANGYUYIGONGGAO。

DIERSHIERTIAOZHUCEHUIJISHIWEIFAN《ZHONGHUARENMINGONGHEGUOZHUCEHUIJISHIFA》DIERSHITIAO、DIERSHIYITIAOGUIDING,YOUCAIZHENGBUHUOZHESUOZAIDIDESHENGJICAIZHENGBUMENGEIYUJINGGAO;QINGJIEYANZHONGDE,KEYIYOUCAIZHENGBUHUOZHESUOZAIDIDESHENGJICAIZHENGBUMENZANTINGQIZHIXINGYEWUHUOZHEDIAOXIAOZHUCEHUIJISHIZHENGSHU。

CAIZHENGBUHESHENGJICAIZHENGBUMENYINGDANGANZHAO《ZHONGHUARENMINGONGHEGUOXINGZHENGCHUFAFA》JIYOUGUANGUIDINGSHISHIXINGZHENGCHUFA,BINGJIANGXINGZHENGCHUFAJUEDINGCHAOSONGZHONGGUOZHUCEHUIJISHIXIEHUIHEZHUCEHUIJISHISUOZAIDIDESHENGJIZHUCEHUIJISHIXIEHUI。

四肖三期内3必出一期中精准四肖DIERSHISANTIAOSHOUDAOXINGZHENGCHUFA,HUOZHEBEICHEXIAOZHUCEHUOZHUXIAOZHUCEDEDANGSHIRENYOUYIYIDE,KEYIYIFASHENQINGXINGZHENGFUYIHUOZHETIQIXINGZHENGSUSONG。

DIERSHISITIAOGESHENGJIZHUCEHUIJISHIXIEHUIJIQIGONGZUORENYUANZAIKAIZHANZHUCEHUIJISHIZHUCEGONGZUOZHONG,CUNZAIWEIFANBENBANFAGUIDINGDEXINGWEI,YIJIQITALANYONGZHIQUAN、WANHUZHISHOU、XUNSIWUBIDENGWEIFAWEIJIXINGWEIDE,YIZHAO《ZHONGHUARENMINGONGHEGUOZHUCEHUIJISHIFA》《ZHONGHUARENMINGONGHEGUOXINGZHENGXUKEFA》《ZHONGHUARENMINGONGHEGUOJIANCHAFA》《CAIZHENGWEIFAXINGWEICHUFACHUFENTIAOLI》DENGGUOJIAYOUGUANGUIDINGZHUIJIUXIANGYINGZEREN;SHEXIANFANZUIDE,YIFAYISONGSIFAJIGUANCHULI

DIERSHIWUTIAOXIANGGANG、AOMENTEBIEXINGZHENGQUHETAIWANDIQUJUMINYIJIANZHAOHUHUIYUANZEQUERENDEWAIGUORENSHENQINGZHUCE,YIZHAOBENBANFABANLI。

DIERSHILIUTIAOBENBANFAZI2005NIAN3YUE1RIQISHIXING。

自本辦法施行之日起,《注冊會計師注冊審批暫行辦法》〔(93)財會協字第122號〕、《外籍中國注冊會計師注冊審批暫行辦法》(財協字[1998]9號)、《〈外籍中國注冊會計師注冊審批暫行辦法〉的補充規定》(財會[2003]34號)同時廢止。
本文來源:中國會計視野