新疆注册会计师印章领取

"Foreign accounting firms in China business, Interim Executive Interim Provisions of Audit" (hereinafter referred to provisions), the accounting profession in Hong Kong are extremely concerned about and how to operate some of the issues raised. By research, is to "require" to add the relevant matters are as follows:First, the Chinese due to their own domestic institutions such as the reasons for the need to submit to the outside accountant to audit the accounting statements, should be entrusted to the Sino-foreign cooperation in China for the business accounting firm;Second, foreign accountants to enter the Chinese territory of the provisional implementation of the audit business, the parent company is limited to foreign investment in China's auditing commission, in addition, shall not apply;Third, the provisional permit to practice by the Ministry of Unity, I printed the region need to be with the Chinese Institute of Certified Public Accountants Contact obtain. Institute of Certified Public Accountants at the provincial level on its own code, are the province, autonomous regions and municipalities referred to as "the words" in lieu of that, and affix its provinces, autonomous regions and municipalities directly under the Central Department of Finance (Bureau) of the seal;Fourth, the provisional permit to practice is valid for six months, in the period to which the business license holder engaged in the audit may be limited to the original applications, but afterwards should be non-original applications written report on the situation of the approving authority;V. temporary permit to practice a foreign accounting firm to handle the application procedures for the unit. After the application is approved, the permit is valid, the foreign accounting firm additional or replacement personnel, without re-application procedures, but the report of the approving authority to the original record, and included new or replacement personnel qualifications;Sixth, the validity of the permit, the permit holder may operate across administrative areas, but the practice should be the location of another provincial Institute of Certified Public Accountants report record;Seven, to the Chinese practice of temporary professionals such as certified public accountants do not have the qualifications, which should be issued by the accounting firm of the proof;Eight foreign accounting firms to receive temporary practice permit, the approving authority should be 100 U.S. dollars to pay license fees. January 31 each year and July 31, the approving authority for six months should be the collection of licensing fees paid for 40% of the Chinese Institute of Certified Public Accountants;Nine, in the entry into force of this provision (in December 31, 1993) in China has entered the temporary practice of foreign accounting firms, should be required in January 1994 of the approving authority to submit an application before a permit is not received , in January 1994 to continue the implementation of operations;10, various parts of the approving authority should be simple, as soon as possible for matters relating to examination and approval, in order to improve the investment environment. At the same time to strengthen inspection, supervision, found not permit the implementation of regulations of foreign audit firms, that is, according to "People's Republic of China Institute of Certified Public Accountants Law" shall be punished. 希望正确吧

一、为了利于对注册会计师和会计师事务所的管理，根据《中华人民共和国注册会计师条例》第八条第二款和《会计师事务所管理暂行办法》第五项的规定，制定本办法。二、注册会计师经批准注册，会计师事务所经批准成立，均应发给由财政部统一印制的证书。有关证书的发放事宜，财政部委托中国注册会计师协会办理；各省、自治区、直辖市财政厅（局）也可以委托当地注册会计师协会办理，没有成立协会组织的，由财政厅（局）直接办理。三、证书有如下3种: 1.注册会计师证书（订本式）； 2.注册会计师证书（单页式）； 3.会计师事务所批准证书。四、注册会计师经批准注册后，应填写注册会计师证书申领单（格式附后），由所在会计师事务所提交主管的财政机关或当地注册会计师协会。主管的财政机关或当地注册会计师协会将申领单连同其注册会计师注册申请表副本，一并转报中国注册会计师协会审核，经同意后发给订本式和单页式注册会计师证书。五、主管的财政机关或当地注册会计师协会领取证书后，将证书有关内容填写清楚，加盖印章，交会计师事务所转发给注册会计师本人。六、订本式注册会计师证书，每个年度需经主管的财政机关或当地注册会计师协会检验一次，并加盖检验印章。申请检验的时间和手续，由主管的财政机关或当地注册会计师协会确定。年度检验的内容包括:1.是否仍在执行业务；2.是否完成了规定的培训要求；3.如果是兼职注册会计师，在进行检验日以前的一个年度内执业时间是否累计达到3个月以上；4.是否发生过违纪、违法和违反工作规则行为以及处理情况。 年度检验情况，由主管的财政机关或当地注册会计师协会做出相应记录。对于达到上述1、2、3项要求或虽有第4项情事，但情节轻微且已作了检查纠正的，视为通过检验，否则不予通过检验。七、注册会计师转换执业的会计师事务所，经批准重新注册后，需办理变更登记。对于订本式注册会计师证书，由主管的财政机关或当地注册会计师协会填写变更内容和加盖变更登记印章。对于单页式注册会计师证书，需收回后另发新证。八、注册会计师执行业务中遇有必要时，应向委托人和有关机关、单位出示证书。证书遗失，应当报告主管的财政机关或当地注册会计师协会。于登报声明作废后，申请补发新证。九、注册会计师不再执行业务，应当缴还注册会计师证书。 注册会计师因不称职被撤销注册的，或因发生严重违纪、违法和违反工作规则行为被处以吊销注册会计师证书处分的，由主管的财政机关或当地注册会计师协会收回其证书。十、会计师事务所经批准成立，于主管的财政机关发出批准函件的同时，发给加盖主管财政机关印章的会计师事务所批准证书。十一、会计师事务所因故被撤销或自行解散的，应当缴回证书。十二、订本式注册会计师证书由中国注册会计师协会统一编号并加盖钢印；单页式注册会计师证书和会计师事务所批准证书由各主管的财政机关或当地注册会计师协会编号。

注册会计师的印章规格尺寸是全国统一的，有中国注册会计师协会统一编排的编号。

注册会计师报考