中华人民共和国注册会计师法(15)

作者:admin

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2014-8-20 10:34

第二十五条 设立会计师事务所,由国务院财政部门或者省、自治区、直辖市人民政府财政部门批准。
Article 25 The establishment of a public accounting firm shall be subjected to the approval of the financial department of the State Council, or the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government.

申请设立会计师事务所,申请者应当向审批机关报送下列文件:
To apply for establishment of a public accounting firm, the applicant shall submit to the examining and approving authorities the following documents:

(一)申请书;
(1) an application;

(二)会计师事务所的名称、组织机构和业务场所;
(2) the name, institutional structure and premises of the public accounting firm;

(三)会计师事务所章程,有合伙协议的并应报送合伙协议;
(3) the articles of association of the public accounting firm, and the agreement of partnership if there is any;

(四)注册会计师名单、简历及有关证明文件;
(4) the name list, resumes and relevant certificates of the certified public accountants;

(五)会计师事务所主要负责人、合伙人的姓名、简历及有关证明文件;
(5) the names, resumes and relevant certificates of the leading persons and partners of the public accounting firm;