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财政部、证监会最近共同发出的《〈注册会计师执行证券、期货相关业务许可证管理规定〉的补充规定》,对注册会计师执行证券、期货相关业务中所遇到的有关问题给予了明确规定。 对于具有证券许可证的会计师事务所发生合并或分立情况,《补充规定》中明确指出:具有证券许可证的会计师事务所发生合并,涉及证券许可证变更的,合并后的会计师事务所如果符合《规定》第六条,
Recently, the Ministry of Finance and China Securities Regulatory Commission jointly issued the “Supplementary Provisions on the Provisions on the Administration of Permits for the Implementation of Securities and Futures Related Business by CPAs”, which clearly stipulates the relevant issues encountered by CPAs in the securities and futures related businesses. For the merger or division of accounting firms that have securities licenses, the Supplementary Provisions clearly states that if a CPA firm with a securities license is merged involving changes in the securities license, if the merged accounting firm meets the requirements of the “ Provisions ”Article VI,