中华人民共和国注册会计师法(14)

作者:admin

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2014-8-19 11:08

合伙人对会计师事务所的债务承担连带责任。
The partners shall bear joint liabilities as to the obligations of the public accounting firm.

第二十四条 会计师事务所符合下列条件的,可以是负有限责任的法人:
Article 24 A public accounting firm conforming to the following requirements may be a legal person with limited liabilities:

(一)不少于30万元的注册资本;
(1) having a registered capital of no less than 300 000 yuan;

(二)有一定数量的专职从业人员,其中至少有5名注册会计师;
(2) employing a certain number of full-time professionals, among whom there must be at least five certified public accountants; and

(三)国务院财政部门规定的业务范围和其他条件。
(3) satisfying the business scope and other requirements as stipulated by the financial department of the State Council.

负有限责任的会计师事务所以其全部资产对其债务承担责任。
Public accounting firms with limited liabilities shall bear obligations with their total assets.