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中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)關(guān)于開展2014年會(huì)計(jì)師事務(wù)所執(zhí)業(yè)質(zhì)量檢查工作的通知

發(fā)布時(shí)間:2018-12-13 12:48
【摘要】:正會(huì)協(xié)〔2014〕25號(hào)各省、自治區(qū)、直轄市注冊(cè)會(huì)計(jì)師協(xié)會(huì):根據(jù)中注協(xié)《會(huì)計(jì)師事務(wù)所執(zhí)業(yè)質(zhì)量檢查制度》(會(huì)協(xié)〔2011〕39號(hào))要求,現(xiàn)就2014年全國(guó)會(huì)計(jì)師事務(wù)所執(zhí)業(yè)質(zhì)量檢查工作通知如下:一、中注協(xié)負(fù)責(zé)實(shí)施證券資格會(huì)計(jì)師事務(wù)所(以下簡(jiǎn)稱證券所)執(zhí)業(yè)質(zhì)量檢查,并對(duì)各省級(jí)注協(xié)執(zhí)業(yè)質(zhì)量檢查進(jìn)行指導(dǎo)。各省級(jí)注協(xié)實(shí)施本行政區(qū)域內(nèi)會(huì)計(jì)師事務(wù)所的執(zhí)業(yè)質(zhì)量檢查。
[Abstract]:CPPA (2014) the Association of Certified Public Accountants of the provinces, autonomous regions, and municipalities directly under the Central Government: in accordance with the requirements of the CICPA, "the system of quality Inspection of Accounting firms" (CCAA (2011) 39), The following is the circular on the quality inspection of national accounting firms in 2014: first, the China Association is responsible for carrying out the practice quality inspection of qualified securities accounting firms (hereinafter referred to as securities institutions). At the same time, guide the practice quality inspection of provincial annotation association. Each provincial annotation association shall carry out the quality inspection of the accounting firm in its own administrative area.
【分類號(hào)】:F233

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