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为深入贯彻落实国办56号文件精神,促进会计师事务所做强做大,帮助大型会计师事务所向特殊普通合伙转制,指导转制事务所加强和规范内部治理,中注协近期印发了《会计师事务所特殊普通合伙协议范本》(以下简称范本)。范本重点对合伙事务所关注的合伙人条件、入伙与退伙、合伙人权利与义务、责任承担与追偿、合伙组织架构及职权等,提出了导向性规范意见,为
In order to thoroughly implement the spirit of documentary document No.56 of the State Council, promote the accounting firms to become bigger and stronger, help major accounting firms to transform to special general partnerships, and guide the transformation of offices to strengthen and standardize their internal governance, CASE recently issued the Accounting Standards Special ordinary partnership agreement model "(hereinafter referred to as the model). The model focuses on the partner conditions of partnership concerns, occupation and withdrawal, the rights and obligations of partners, assume responsibility and recovery, the structure of the partnership and authority, put forward the normative guidance for