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shen ji
Pages: 4-4
Year: Issue:  12
Journal: Accounting Learning

Keyword:  会计师事务所中国注册会计师协会合伙协议审计特殊普通合伙权利与义务内部治理责任承担;
Abstract: 中注协印发《会计师事务所特殊普通合伙协议范本》为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,中国注册会计师协会于日前印发了《会计师事务所特殊普通合伙协议范本》。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,为事务所转制后在“依法、人合、透明、效能”的体制框架下...
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