All accounting firms and related branches:

According to the requirements of the Notice of China Institute of Certified Public Accountants on Paying the Annual Membership Fees in 2007 and Summarizing and Reporting the Annual Accounting Statements in 2006 (No.5 [2007] of the Institute), combined with the actual situation in our province, the preparation of the annual accounting statements in 2006 and related matters are hereby notified as follows:

I. Annual Accounting Statements for 2006

(A) the preparation of the 2006 annual accounting statements

All accounting firms registered on June 5438+February 3, 2006/KLOC-0 and their branches outside Zhejiang Province (hereinafter referred to as "firms") shall prepare and submit the 2006 annual accounting statements in accordance with the Interim Provisions of the Ministry of Finance on Financial Management of Accounting Firms and the relevant requirements of the AICPA. Since AICPA and AICPA have been established separately, they have different requirements for the preparation of annual accounting statements. Firms engaged in asset appraisal business should also submit the annual accounting statements of the appraisal industry according to AICPA's requirements. A firm with "one team and multiple brands" shall independently account for the income of asset appraisal institutions, and the income and expenses of other related businesses shall be fully collected into the statements of accounting firms. Branches of provincial firms located in this province shall be uniformly compiled and merged by the General Office.

(2) Types, formats and submission methods of annual accounting statements

The annual accounting statements for 2006 only need to be submitted online. For the types and formats of statements, please refer to China Certified Public Accountant Industry Management Information System or Appendix 2 Club Sample Table (including balance sheet, profit and profit distribution table, cash flow table, business income table, main business cost table, management expense table, firm basic information table and tax table * * *, among which cash flow table and tax table are not required). For online submission, please log in, carefully read Annex 3 "Operation Process and User Manual of Financial Statements of Industry Management System", set up the system according to the instructions, and enter the report data. The login user name of each firm is unified as the practice certificate number of the firm, and the initial password is empty. In order to keep the accounting information confidential, please set your own password. See attachment 1 for the practice certificate number of the firm.

(3) Time for auditing and submitting annual accounting statements

According to the Interim Provisions on Financial Management of Accounting Firms formulated by the Ministry of Finance and the requirements of AICPA, after the preparation of annual accounting statements, each firm should entrust other firms to audit. In addition to submitting the 2006 annual accounting statements online through the China Certified Public Accountant Industry Management Information System, a full set of paper statements (including balance sheet, profit and profit distribution statement, cash flow statement, business income statement, main business cost statement, management expense statement, firm basic information statement and tax return ***8 statements, of which cash flow statement and tax return can be omitted) were printed out from the system and entrusted to an accounting firm for audit, and submitted on March 2, 2007.

Where other relevant departments require the firm to submit annual accounting statements, such provisions shall prevail.

Two. Payment of annual membership fee in 2007

All firms are requested to calculate the annual dues payable in 2007 in accordance with the Measures for the Administration of Membership Fees of China Institute of Certified Public Accountants (adopted by the Fourth National Congress of China Institute of Certified Public Accountants on October 2, 2004) and submit the annual dues to the provincial AICPA before March 2, 2007. AICPA membership fees of municipalities directly under the Central Government shall be notified to relevant firms by municipalities directly under the Central Government.

Three. any other business

1. According to Article 3 of the Notice of Zhejiang Provincial Department of Finance on Forwarding the Termination of Accounting (Auditing) Firms (Zhecai [1 998] No.93), the firms cancelled since June 65438+ 10/0/2006 shall be in accordance with the current regulations and

2. The accounting statements of all firms in 2006 will be directly summarized by our Association. Whether the AICPA of each city needs the local firm to submit the annual accounting statements shall be decided and arranged by each city.

3. Please assist the AICPA in urging local firms to prepare and submit annual reports.

4. Mailing address, telephone number and bank account of the provincial AICPA:

Address: No.423 Stadium Road, Hangzhou

Postal code: 3 10006

Tel: (0571) 85179512.

Full name: Zhejiang Institute of Certified Public Accountants

Account number:1202020409014462001.

Bank of deposit: China Industrial and Commercial Bank Hangzhou Xihu Sub-branch.

Attachment: 1 Number list of practice certificate of firm

2, 2006 annual accounting statements (club sample table)

3, industry management system financial statements operation process and user manual

February 2(nd), 2007