中华人民共和国注册会计师法(16)

作者:admin

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2014-8-20 10:35

(六)负有限责任的会计师事务所的出资证明;
(6) the certificate of capital contributions of the public accounting firm with limited liabilities; and

(七)审批机关要求的其他文件。
(7) other documents as required by the examining and approving authorities.

第二十六条 审批机关应当自收到申请文件之日起30日内决定批准或者不批准。
Article 26 The examining and approving authorities shall decide whether to approve or not within 30 days from the date of receiving the documents of application.

省、自治区、直辖市人民政府财政部门批准的会计师事务所,应当报国务院财政部门备案。
Public accounting firms approved by the financial departments of the people's governments of provinces, autonomous regions or municipalities directly under the Central Government shall be filed with the financial department of the State Council for the record.

国务院财政部门发现批准不当的,应当自收到备案报告之日起30日内通知原审批机关重新审查。
If the financial department of the State Council finds the approval to be inappropriate, it shall, within 30 days from the date of receiving the report, notify the original examining and approving authorities to review the case.