In order to make the certificate of certified public accountants (hereinafter referred to as the "certificate") held by certified public accountants continue to be legal and valid, and meet the needs of relevant government departments or clients for verification, according to the provisions of Article 15 of the Measures for the Registration of Certified Public Accountants, the relevant matters concerning the qualification examination of certified public accountants in 2006 are hereby notified as follows:
First, the qualification inspection object
June 5438+February 365438+1October 2006 All certified public accountants registered in Zhejiang Branch of all accounting firms in the province and all accounting firms outside the province.
Second, the qualification inspection procedures
All accounting firms shall fill in the List of Certified Public Accountants who passed the qualification examination for certified public accountants in 2006 (Annex 1) and the List of Persons who failed or suspended the qualification examination for certified public accountants in 2006 (Annex 2), and send people to carry or mail the following materials to the General Department of the Secretariat of the Provincial Institute of Certified Public Accountants for annual registration of certificates within the specified time:
1, certified public accountant certificate;
2. List of Qualified Examinations for Certified Public Accountants in 2006;
3, "2006 annual CPA qualification examination will not pass or suspend the list of people"
4. The accounting firm has submitted the basis of group membership fee and individual membership fee in 2007.
(II) In order to facilitate the accounting firms to handle the annual inspection and registration procedures of certificates, the Provincial Institute of Certified Public Accountants accepted and reviewed the above materials submitted by accounting firms on the spot within the scheduled working hours of qualification inspection, and the certified public accountants who passed the qualification inspection in 2006 handled the annual inspection and registration procedures of certificates on the spot and returned them to the accounting firms.
In any of the following circumstances, the annual qualification examination of a certified public accountant shall not be passed or suspended:
1. It has been one year since February 3, 20061when the CPA business was voluntarily stopped;
2. Not practicing full-time in an accounting firm;
3. The registration relationship and personnel relationship or shareholder relationship are not in the same accounting firm;
4, did not participate in professional standards training;
5. Suspected crimes are filed for investigation by judicial organs or illegal crimes are filed for investigation by administrative organs;
6. Privately hand over the business I undertake or undertake to my unregistered accounting firm and participate in the revenue sharing of the business;
7. Certified public accountants shall issue reports on the business undertaken by employees of other practicing institutions and pay their business shares;
8. The certified public accountant has a record of bad professional behavior;
9, certified public accountants do not participate in the annual qualification inspection in 2006 without justifiable reasons;
10, major internal contradictions of the firm have not been handled.
(3) Announcing the certified public accountants who passed the qualification examination in 2006; Cancel or cancel the registration of unqualified certified public accountants.
Third, the qualification inspection requirements
(1) All practicing institutions are requested to truthfully fill in the information of the qualification examination for certified public accountants. If fraud or report is found, the Provincial Journalists Association will send people to the field for verification.
Four. any other business
Work arrangement for annual qualification inspection:
Hangzhou, Ningbo, Wenzhou, Jiaxing, Huzhou and Shaoxing:
June 65438+1October 20-February 65438+May 2007;
Jinhua, Zhoushan, Quzhou, Taizhou and Lishui:
March 2007 1- 10.
Attachment: (Click to download >>)
1, List of Qualified Examinations for Certified Public Accountants in 2006;
2007 1 4/month