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财会[2010]2号各省、自治区、直辖市财政厅(局),深圳市财政局:为了促进注册会计师行业健康发展,提高会计师事务所内部治理水平,规范会计师事务所分所管理,根据《中华人民共和国注册会计师法》、国务院转发财政部《关于加快发展我国注册会计师行业的若干意见》(国办发[2009]56号),我们制订了《会计师事务所分所管理暂行办法》,现予印发,自2010年7月1日起执行。附件:会计师事务所分所管理暂行办法二○一○年一月十五日
Finance Bureau (Bureau) of All Provinces, Autonomous Regions and Municipalities directly under the Central Government, Finance Bureau of Shenzhen Municipality: In order to promote the sound development of certified public accountants industry, improve the internal governance of accounting firms and regulate the management of accounting firms, according to “The Chinese People Republic of China Certified Public Accountants Law, ”the State Council forwards the“ Opinions on Accelerating the Development of Certified Public Accountants in China ”issued by the State Council (Guo Ban Fa [2009] No. 56), and formulated the Interim Measures for the Management of the Branches of Certified Public Accountants. , Since July 1, 2010 implementation date. Annex: Interim Measures for the Administration of Accounting Firm Branches January 15, 2010