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"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
情深怯场
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