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△海南省财税厅1997年4月14日发文,撤消“海南中山会计师事务所”、“海南振信会计师事务所”、“海南博达会计师事务所”、“海南敬业会计师事务所”。主要原因是人员一直未按要求到位,不具备办会计师事务所的法定条件。 △黑龙江省财政厅1997年4月10日下发《黑龙江省有限责任会计师事务所审批办法》。规定自发文之日起,原则上不再审批由单位发起设立的有限责任会计师事务所。设立有限责任会计师事务所应至少有2名持有中国注册会计师有效执业证书,在会计师事务所、审计事务所专职从事独立审计业务三年以上的注册会计师作为发起人;有10名以上职龄以内的专职从业人员,其中至少应有5名中国注册会计师(包括发起人);主任会计师应具有三年以上从事独立审计工作经历,年龄不得超过55周岁;注册资本不得少于50万元人民币。 △天津市注册会计师协会自1996年11月召开特别代表大会以来,积极落实大会提出的促进事务所上规模、上水平、上档次的要求,现在已有20家会计师事务所、审计事务所实现了联合或合并。另于1997年4月批准一家由个人发起的有限责任会计师事务所。 △湖南省财政厅1997年4月10日发文《关于印发(湖南省注册会计师注册审批暂行
△ Finance and Taxation Bureau of Hainan Province issued a circular on April 14, 1997, abolishing “Hainan Zhongshan Accounting Firm”, “Hainan Zhenxin Certified Public Accountants”, “Hainan Bardon Certified Public Accountants” and “Hainan Dedicated Accounting Firm”. The main reason is that personnel have not been in place as required and do not have the legal conditions to run accounting firms. △ Heilongjiang Provincial Department of Finance April 10, 1997 issued a “Heilongjiang Province limited liability accounting firm approval.” Since the provisions of self-written day, in principle, no longer approved by the unit initiated the establishment of a limited liability accountants firm. The establishment of a limited liability accounting firm shall have at least 2 certified public accountants holding a valid practicing certificate of certified public accountants in China and a full-time engaged in independent auditing business in accounting firms and auditing firms for more than 10 years. Of full-time employees, of which at least five Chinese certified public accountants (including promoters); chief accountant should have more than three years engaged in independent audit work, not exceeding 55 years of age; registered capital of not less than 500,000 yuan. △ Tianjin Institute of Certified Public Accountants Since its special general meeting in November 1996, Tianjin Municipal Institute of Certified Public Accountants has actively implemented the requirements of the General Assembly for promoting the scale, superiority and superiority of the firm. Now 20 accounting firms and auditing firms have achieved Union or merger. In April 1997, another individual limited liability accountant was approved. △ Hunan Provincial Department of Finance issued on April 10, 1997 "on the issuance of (registered accountants in Hunan Province Provisional approval of registration