Beijing Association of Associations work summary
Under the leadership of the Beijing Municipal Finance Bureau and the support of the relevant comprehensive departments and accounting firms, the Beijing Association for the Advancement of the CPC has worked hard to fully implement the 96-year work plan and goals, mainly from January to May. The following aspects of the work. Summarized as follows:
I. Seriously summarizing the work in 1995 and formulating the work plan for the year-end work at the Changping Training Center at the beginning of the 1996 work plan. On the basis of earnestly summarizing the work of various departments, a comprehensive summary of the work in 1995 was carried out, and the work plan for 1996 was formulated in depth. By summarizing and affirming the achievements, we found the gap and clarified the task of the work in 1996: that is, the guiding ideology of the work in 1996 is centered on the implementation of the "three chapters of the law" proposed by the central leadership and the spirit of the national accounting work conference. Seriously study the dialectical relationship between the three dimensions of the CPA industry in terms of scale, quality and development, and give full play to the role of intermediary agencies in social forensics and services. The main tasks are: further publicize and implement the CPA Law and the Independent Auditing Standards, strengthen the industry supervision mechanism, promote standard practice, propose practical and feasible training guidance, improve the quality of training, and actively explore the decoupling and institutional reform of accounting firms. The new approach is to realize the unity of the Institute of Certified Public Accountants and the Association of Registered Auditors, so that the cause of Beijing CPAs will be unified, healthy and coordinated, strengthen their own construction, and give full play to the self-discipline and self-discipline of the Beijing Association of Industry Associations. The 96-year work plan has been submitted to the city council leaders for approval.
2. Held the second meeting of the second session of the Beijing Institute of Certified Public Accountants. He listened to the summary of the work of the Beijing Association for the Advancement of the People's Republic of China in 1995, and studied the work plan of the Beijing Association for the Advancement of the People's Republic of China in 1996. . The Standing Council proposed to focus on service functions as an industry association, not only for accounting firms, but also for the socialist market economy. It is important to establish five mechanisms: First, establish an industry supervision mechanism, set up a ministerial meeting for the discipline, strengthen supervision and inspection of accounting firms and certified public accountants; second, establish an approval mechanism to strengthen examination and approval management; third, establish a training mechanism. , set up an expert advisory group to conduct feasibility studies on training projects and projects; fourth, establish a guiding mechanism, set up a professional steering committee, conduct professional guidance and consultation for certified public accountants; fifth, establish an examination mechanism, in the Beijing Examination Committee Under the leadership, improve the post-test services, so that more high-level talents enter the ranks of certified public accountants.
The second session of the second session of the Standing Council was a meeting that was opened in the future. The meeting was timely and fruitful, laying a solid foundation for the further opening of the new situation in the work of the Association in 1996.
Third, strengthen supervision and guidance mechanisms, give play to the role of industry self-discipline
1. The establishment of the Beijing Certified Public Accountant's Directors' Meeting of the Beijing Association of the Communist Party of China. After the preparations for the event, the inaugural meeting was held in Beijing Xiyuan Hotel in March this year. The Minister of the Wind and Discipline will be composed of 11 representatives from the Beijing Municipal Finance Bureau, the Beijing Note Association, and the representatives of the business community. Under the leadership of the Beijing Association for the Advancement of the Association, the Minister of the Discipline will be in violation of the law and discipline and disrespect in the CPA industry in Beijing. The conduct of education and punishment, and constantly improve the norms of the practice of certified public accountants and accounting firms, and issued the "Beijing Association of the Association of the Discipline of the work of the General Assembly of the work charter" and the provisions of the Beijing Fengji. The establishment of the Wind and Long-term Leadership Association marks the self-discipline management of the CPA industry in Beijing to move toward standardization and institutionalization. The establishment of the conference was reported in Beijing TV, Beijing Radio, Beijing Evening News and China Financial News, which caused widespread social repercussions.
2. To prepare for the establishment of the Professional Steering Committee of the Beijing Institute of Certified Public Accountants; completed the revision of the Charter of the Professional Guidance Committee of the Beijing Institute of Certified Public Accountants, and reviewed the qualifications for the members to be recommended.
The revised "Articles of Association of the Beijing Association for the Advancement of the Association" adjusted the relevant provisions, added general provisions for the professional steering committee, further clarified the committee's identification, production methods and term of office, as well as institutional setting and regular meeting system. The terms have also been revised. The establishment of a professional steering committee has been submitted to the leaders of the municipal bureau for approval. It is scheduled to be formally established at the end of May and early June.
3. The business inspection plan for accounting firms in 1996 was issued. According to the provisions of the Beijing Association of Trade Unions' "1996" No. 003 "Beijing Area Certified Public Accountants Business Inspection System", in conjunction with the Beijing Inspection Association's recent business inspections, the business inspection plan for the accounting firm in 1996 was issued. In the form of the Beijing Association's archives, an inspection notice was issued, requiring all accounting firms to do their own self-examination before the business inspection. At the same time, business inspections should be taken as an important measure to improve the practice level and ensure the quality of practice. There are 31 accounting firms in the program, including 95 newly established accounting firms that have experienced quality problems. The focus of this inspection is on the internal financial management and the quality of the practice.
4. Work with the Enterprise Supervision Office of the Beijing Municipal Administration for Industry and Commerce to jointly organize the review of the “Registration Capital of 95 Years of Limited Liability Companies and Joint Stock Companies and Verification of Annual Capital Inspection”. In order to implement the relevant provisions of the "Company Law" and the "Certified Public Accountant Law", strengthen the supervision and inspection management of the accounting firm's business quality. After consultation with the Enterprise Supervision Office of the Beijing Municipal Administration for Industry and Commerce, in April, the verification of the registered capital stock of 104 limited liability companies in our city was reviewed. Among them, 57 were qualified and 47 were unqualified. Among the 47 companies that failed to pass the capital verification, the verification work of 3 companies was done by the accounting firm affiliated to Beijing Association, accounting for 6.4% of the total number of unqualified companies. Others are doing business in medium-sized firms and audit firms. The review of the equity verification was carried out by the Beijing Municipal Administration of Industry and Commerce and the Beijing Association for the Advancement of the Association to jointly extract the supporting documents and documents provided by the annual inspection of the enterprise and the annual inspection report issued by the firm, so as to identify the objective of the annual inspection report issued by the firm. Fairness, evaluate the authenticity of the company's annual inspection behavior, in order to achieve the purpose of ensuring the quality of the annual inspection. This is a new way of reviewing, and it is necessary to earnestly sum up experience and further improve the number and effectiveness of inspection work. Regarding the results of the review and appraisal, the Municipal Administration for Industry and Commerce is in the process of sorting out and will form a written material in the near future.
Fourth, improve the examination and approval procedures for accounting firms, and strengthen the management of non-practicing members
1. The specific conditions for the implementation of the “Measures for Examination and Approval of Beijing Certified Public Accountants Ledgers” were drafted. In the specific conditions, the specific requirements for the ten main aspects of the firm are specified: if the sponsor of the firm must be a certified public accountant who has been practicing for three years; the registered capital of the firm; the chief accountant; the internal management system of the firm; The firm declares programs and so on. This provides a basis for the limited approval of high-start limited liability accounting firms.
2. Completed the annual inspection of certified public accountants in 1995. According to the annual inspection work arrangement of the China Association for the Advancement of Investors, the annual examination of certified CPAs will be conducted from March to May. In March, Beijing Beijing Association of Associations forwarded the annual inspection method of China Association of Investors to the accounting firm, and arranged the time and working procedures of the annual inspection. In order to ensure the smooth progress of the annual inspection work, this year's annual inspection work has undergone major changes. First, separate the qualifications of certified public accountants from the practice quality of certified public accountants. The inspection of the quality of certified public accountants will be separately stipulated by the business inspection system. Second, the annual inspection materials submitted to the CPA by the firm will be separated from the submitted certificates. Ensure that the firm and the CPA are doing business normally.
In the first phase, the annual inspection materials of more than 1,200 certified public accountants in 93 firms were carefully reviewed. For the problematic office, we request to further investigate the facts and make a written report. In the second stage, we will review and sign the “Certificate of Annual Inspection” for all CPA certificates, and summarize the work in 1995. . The results of the annual inspection are as follows: the number of people who should participate in the annual inspection is 1,145; the actual number of participants in the annual inspection is 1,108; the number of people who have not participated in the annual inspection is 37; the number of people passing the annual inspection is 1,097; the number of people who fail to pass the annual inspection is 11; the number of people who have been inspected for the year is 1283. people. The CPA's 1995 list will be announced on the Beijing Daily on May 29.
3. Conducted the 1995 survey of the CPA industry and the statistics of text entry. From March to April this year, the Beijing Association for the Advancement of the Year conducted an industry survey of its accounting firms and certified public accountants, and conducted a survey of the transmission of more than 100,000 data. This industry survey will lay the foundation for strengthening the systematization and standardization of accounting firms and CPA management. An analysis of the industry survey will be completed in June.
4. Drafted the “Registration System for Certified Public Accountants in Beijing”. The establishment of the student registration system will take the lead in the country to standardize the management of personnel who have passed the national examination of certified public accountants and full-time business in accounting firms. The system has specific specifications for CPA student definitions, application procedures, annual inspections, and changes. The key point of this system is to ensure the specific auditing period of the CPA, which will help to improve the preparation period and entry barrier of CPAs, and thus effectively improve the overall quality of CPAs. This system is being sought for comment and revision.
5. Conducted the inspection work for the non-practicing members of the Beijing Association for the Advancement of the Year. According to the China Association for the Advancement of Non-practicing Members, after careful preparation, it was announced in Beijing Evening News and Beijing TV Station, requesting non-practicing members of the Beijing Association for the Advancement of the Year to participate in the 1995 inspection. In March, the Beijing Association for the Advancement of the Year conducted an annual inspection of more than 470 non-practicing members, and issued more than 5,000 documents.
However, due to the dispersion of non-practicing members, despite the great efforts we have made, some non-practicing members have not yet participated in the annual inspection. In the future, in addition to strengthening the links with non-practicing members, it is necessary to strengthen the management and services of non-practicing members to enhance the cohesiveness of the association.
V. Further strengthen the training of certified public accountants and improve the professional level of certified public accountants
1. Actively prepare for the Consultation Group for the Follow-up Education and Training of Certified Public Accountants in Beijing to strengthen the organization and guidance of follow-up education for certified public accountants. The work objectives, responsibilities, personnel composition and working methods of the relevant expert advisory group have been basically confirmed and have been reported to the municipal bureau leadership for approval.
2. Drafted the “Guiding Opinions on the Follow-up Education of Certified Public Accountants in Beijing” and invited some experts and professors to discuss and discuss the “Guidance Opinions”. The experts put forward very high and very good opinions and suggestions on the guidance. According to the suggestions of the experts, they are now further revised and improved, and it is planned to be completed by the end of May.
3. Formulated the “1996 Beijing CPA Training Program”. According to the guidance, the plan was developed in conjunction with the China Note Association's 1996 training program. In 1996, the Beijing Association of Journalists' training focused on the "independent auditing standards" and strived to pass the 6-7 training to enable the chief accountant and business backbone of the accounting firm in Beijing to receive training.
By drafting guidelines and preparing for the establishment of an expert advisory group, the follow-up education and business level of CPAs in the 96-year and 95-year period of the Beijing Association will be brought to a new level.
4. Three training courses were held: the first phase was a new batch of CPA training courses, and more than 90 newly approved CPAs participated in the training. The training course explained the CPA law, the independent auditing standards and the CPA management system. It is widely reflected that the Beijing Association for the Advancement of CPA has a tight grasp and good grasp of the follow-up education of CPAs. It is of great help to improve the practice of certified public accountants. The second phase is a non-practicing member training class, with more than 300 participants participating in the training; The third phase was to hold a training course on annual taxation policy for foreign-related enterprises in cooperation with the annual audit of the annual accounting statements of foreign-related enterprises in 95. More than 210 certified public accountants from 32 firms participated in the training. The training class invited the leaders of the Beijing Municipal State Administration of Taxation to conduct foreign-related taxation work. The firm's tax policy is comprehensive, with policies and examples.
6. Actively play the role of industry coordination to create a good practice environment for accounting firms
1. In consultation with the Municipal State Taxation Bureau, some accounting firms conducted special audits on income tax settlement and settlement in the central enterprises in Beijing, and reached agreement on business charges, reporting formats, business scope, etc., and coordinated accountants. The relationship between the firm, the accounting firm and the client, strives to make the accounting firm and the client satisfied, and gives full play to the coordination function of the association.
2. Assist Beijing Municipal Administration of Industry and Commerce to do a good job in the annual inspection of the registered capital of some joint stock limited companies and limited liability companies. First, strive to include all the firms in the annual inspection list; second, in terms of fees, strive to balance the business charges with the workload and liability risks; third, try to be consistent with the auditing standards in the annual inspection content and requirements; It is actively reflecting opinions to the Municipal Industry and Commerce Bureau and resolutely opposing the behavior of administrative intervention. In this annual inspection, the coordination work of the Beijing Association for the Advancement of the Injection was effective, thus ensuring the smooth progress of the annual inspection work.
3. Coordinated the problems arising from the capital verification work of Beijing Certified Public Accountants and Jianghai Certified Public Accountants. The Beijing Association for the Advancement of the People's Republic of China seriously studied the first-instance judgment of the Northern Capital Capital Investigation Disputes, and discussed the request and reasons for the protests with the North Korean lawyers, and actively contacted the court of the second instance, and put forward the professional opinions of the Beijing Association for the Advancement of the Beijing Association, prompting the case to be properly resolved. In addition, coordination with the Beijing Second People's Court has avoided the intention of sealing up Jianghai Certified Public Accountants and detaining Certified Public Accountant Cui Jin, protecting accounting firms and certified public accountants, and safeguarding the interests of the industry.
4. The Beijing Association of Investors and the Beijing Municipal Price Bureau jointly negotiated the fees for the CPA business in Beijing. During the negotiation process, the two parties conducted a serious and in-depth discussion on the grades and scope of the business charges. The fees for the CPA business in Beijing will be jointly issued by the Beijing Municipal Price Bureau and the Beijing Municipal Finance Bureau in June.
5. Held a talent exchange meeting for certified public accountants in Beijing. In March, in the auditorium of the Party School of the Beijing Municipal Party Committee, the third session of the CPA Talent Exchange Conference in Beijing was held with 45 firms. More than 700 people qualified for the whole course came to consult and negotiate. The Beijing Association for the Advancement of the Fair also participated directly, and specially set up the “Beijing Annotation Counseling Desk” to promote the CPA business from a higher and more comprehensive perspective, and also recommended talents for accounting firms.
6. Strive to provide services for all accounting firms and provide various information materials. From January to May, a total of 8725 copies of various files were issued, 7100 in six categories, and more than 1,200 copies of CPA series textbooks were issued, providing a wealth of information for the firm.
I. Seriously summarizing the work in 1995 and formulating the work plan for the year-end work at the Changping Training Center at the beginning of the 1996 work plan. On the basis of earnestly summarizing the work of various departments, a comprehensive summary of the work in 1995 was carried out, and the work plan for 1996 was formulated in depth. By summarizing and affirming the achievements, we found the gap and clarified the task of the work in 1996: that is, the guiding ideology of the work in 1996 is centered on the implementation of the "three chapters of the law" proposed by the central leadership and the spirit of the national accounting work conference. Seriously study the dialectical relationship between the three dimensions of the CPA industry in terms of scale, quality and development, and give full play to the role of intermediary agencies in social forensics and services. The main tasks are: further publicize and implement the CPA Law and the Independent Auditing Standards, strengthen the industry supervision mechanism, promote standard practice, propose practical and feasible training guidance, improve the quality of training, and actively explore the decoupling and institutional reform of accounting firms. The new approach is to realize the unity of the Institute of Certified Public Accountants and the Association of Registered Auditors, so that the cause of Beijing CPAs will be unified, healthy and coordinated, strengthen their own construction, and give full play to the self-discipline and self-discipline of the Beijing Association of Industry Associations. The 96-year work plan has been submitted to the city council leaders for approval.
2. Held the second meeting of the second session of the Beijing Institute of Certified Public Accountants. He listened to the summary of the work of the Beijing Association for the Advancement of the People's Republic of China in 1995, and studied the work plan of the Beijing Association for the Advancement of the People's Republic of China in 1996. . The Standing Council proposed to focus on service functions as an industry association, not only for accounting firms, but also for the socialist market economy. It is important to establish five mechanisms: First, establish an industry supervision mechanism, set up a ministerial meeting for the discipline, strengthen supervision and inspection of accounting firms and certified public accountants; second, establish an approval mechanism to strengthen examination and approval management; third, establish a training mechanism. , set up an expert advisory group to conduct feasibility studies on training projects and projects; fourth, establish a guiding mechanism, set up a professional steering committee, conduct professional guidance and consultation for certified public accountants; fifth, establish an examination mechanism, in the Beijing Examination Committee Under the leadership, improve the post-test services, so that more high-level talents enter the ranks of certified public accountants.
The second session of the second session of the Standing Council was a meeting that was opened in the future. The meeting was timely and fruitful, laying a solid foundation for the further opening of the new situation in the work of the Association in 1996.
Third, strengthen supervision and guidance mechanisms, give play to the role of industry self-discipline
1. The establishment of the Beijing Certified Public Accountant's Directors' Meeting of the Beijing Association of the Communist Party of China. After the preparations for the event, the inaugural meeting was held in Beijing Xiyuan Hotel in March this year. The Minister of the Wind and Discipline will be composed of 11 representatives from the Beijing Municipal Finance Bureau, the Beijing Note Association, and the representatives of the business community. Under the leadership of the Beijing Association for the Advancement of the Association, the Minister of the Discipline will be in violation of the law and discipline and disrespect in the CPA industry in Beijing. The conduct of education and punishment, and constantly improve the norms of the practice of certified public accountants and accounting firms, and issued the "Beijing Association of the Association of the Discipline of the work of the General Assembly of the work charter" and the provisions of the Beijing Fengji. The establishment of the Wind and Long-term Leadership Association marks the self-discipline management of the CPA industry in Beijing to move toward standardization and institutionalization. The establishment of the conference was reported in Beijing TV, Beijing Radio, Beijing Evening News and China Financial News, which caused widespread social repercussions.
2. To prepare for the establishment of the Professional Steering Committee of the Beijing Institute of Certified Public Accountants; completed the revision of the Charter of the Professional Guidance Committee of the Beijing Institute of Certified Public Accountants, and reviewed the qualifications for the members to be recommended.
The revised "Articles of Association of the Beijing Association for the Advancement of the Association" adjusted the relevant provisions, added general provisions for the professional steering committee, further clarified the committee's identification, production methods and term of office, as well as institutional setting and regular meeting system. The terms have also been revised. The establishment of a professional steering committee has been submitted to the leaders of the municipal bureau for approval. It is scheduled to be formally established at the end of May and early June.
3. The business inspection plan for accounting firms in 1996 was issued. According to the provisions of the Beijing Association of Trade Unions' "1996" No. 003 "Beijing Area Certified Public Accountants Business Inspection System", in conjunction with the Beijing Inspection Association's recent business inspections, the business inspection plan for the accounting firm in 1996 was issued. In the form of the Beijing Association's archives, an inspection notice was issued, requiring all accounting firms to do their own self-examination before the business inspection. At the same time, business inspections should be taken as an important measure to improve the practice level and ensure the quality of practice. There are 31 accounting firms in the program, including 95 newly established accounting firms that have experienced quality problems. The focus of this inspection is on the internal financial management and the quality of the practice.
4. Work with the Enterprise Supervision Office of the Beijing Municipal Administration for Industry and Commerce to jointly organize the review of the “Registration Capital of 95 Years of Limited Liability Companies and Joint Stock Companies and Verification of Annual Capital Inspection”. In order to implement the relevant provisions of the "Company Law" and the "Certified Public Accountant Law", strengthen the supervision and inspection management of the accounting firm's business quality. After consultation with the Enterprise Supervision Office of the Beijing Municipal Administration for Industry and Commerce, in April, the verification of the registered capital stock of 104 limited liability companies in our city was reviewed. Among them, 57 were qualified and 47 were unqualified. Among the 47 companies that failed to pass the capital verification, the verification work of 3 companies was done by the accounting firm affiliated to Beijing Association, accounting for 6.4% of the total number of unqualified companies. Others are doing business in medium-sized firms and audit firms. The review of the equity verification was carried out by the Beijing Municipal Administration of Industry and Commerce and the Beijing Association for the Advancement of the Association to jointly extract the supporting documents and documents provided by the annual inspection of the enterprise and the annual inspection report issued by the firm, so as to identify the objective of the annual inspection report issued by the firm. Fairness, evaluate the authenticity of the company's annual inspection behavior, in order to achieve the purpose of ensuring the quality of the annual inspection. This is a new way of reviewing, and it is necessary to earnestly sum up experience and further improve the number and effectiveness of inspection work. Regarding the results of the review and appraisal, the Municipal Administration for Industry and Commerce is in the process of sorting out and will form a written material in the near future.
Fourth, improve the examination and approval procedures for accounting firms, and strengthen the management of non-practicing members
1. The specific conditions for the implementation of the “Measures for Examination and Approval of Beijing Certified Public Accountants Ledgers” were drafted. In the specific conditions, the specific requirements for the ten main aspects of the firm are specified: if the sponsor of the firm must be a certified public accountant who has been practicing for three years; the registered capital of the firm; the chief accountant; the internal management system of the firm; The firm declares programs and so on. This provides a basis for the limited approval of high-start limited liability accounting firms.
2. Completed the annual inspection of certified public accountants in 1995. According to the annual inspection work arrangement of the China Association for the Advancement of Investors, the annual examination of certified CPAs will be conducted from March to May. In March, Beijing Beijing Association of Associations forwarded the annual inspection method of China Association of Investors to the accounting firm, and arranged the time and working procedures of the annual inspection. In order to ensure the smooth progress of the annual inspection work, this year's annual inspection work has undergone major changes. First, separate the qualifications of certified public accountants from the practice quality of certified public accountants. The inspection of the quality of certified public accountants will be separately stipulated by the business inspection system. Second, the annual inspection materials submitted to the CPA by the firm will be separated from the submitted certificates. Ensure that the firm and the CPA are doing business normally.
In the first phase, the annual inspection materials of more than 1,200 certified public accountants in 93 firms were carefully reviewed. For the problematic office, we request to further investigate the facts and make a written report. In the second stage, we will review and sign the “Certificate of Annual Inspection” for all CPA certificates, and summarize the work in 1995. . The results of the annual inspection are as follows: the number of people who should participate in the annual inspection is 1,145; the actual number of participants in the annual inspection is 1,108; the number of people who have not participated in the annual inspection is 37; the number of people passing the annual inspection is 1,097; the number of people who fail to pass the annual inspection is 11; the number of people who have been inspected for the year is 1283. people. The CPA's 1995 list will be announced on the Beijing Daily on May 29.
3. Conducted the 1995 survey of the CPA industry and the statistics of text entry. From March to April this year, the Beijing Association for the Advancement of the Year conducted an industry survey of its accounting firms and certified public accountants, and conducted a survey of the transmission of more than 100,000 data. This industry survey will lay the foundation for strengthening the systematization and standardization of accounting firms and CPA management. An analysis of the industry survey will be completed in June.
4. Drafted the “Registration System for Certified Public Accountants in Beijing”. The establishment of the student registration system will take the lead in the country to standardize the management of personnel who have passed the national examination of certified public accountants and full-time business in accounting firms. The system has specific specifications for CPA student definitions, application procedures, annual inspections, and changes. The key point of this system is to ensure the specific auditing period of the CPA, which will help to improve the preparation period and entry barrier of CPAs, and thus effectively improve the overall quality of CPAs. This system is being sought for comment and revision.
5. Conducted the inspection work for the non-practicing members of the Beijing Association for the Advancement of the Year. According to the China Association for the Advancement of Non-practicing Members, after careful preparation, it was announced in Beijing Evening News and Beijing TV Station, requesting non-practicing members of the Beijing Association for the Advancement of the Year to participate in the 1995 inspection. In March, the Beijing Association for the Advancement of the Year conducted an annual inspection of more than 470 non-practicing members, and issued more than 5,000 documents.
However, due to the dispersion of non-practicing members, despite the great efforts we have made, some non-practicing members have not yet participated in the annual inspection. In the future, in addition to strengthening the links with non-practicing members, it is necessary to strengthen the management and services of non-practicing members to enhance the cohesiveness of the association.
V. Further strengthen the training of certified public accountants and improve the professional level of certified public accountants
1. Actively prepare for the Consultation Group for the Follow-up Education and Training of Certified Public Accountants in Beijing to strengthen the organization and guidance of follow-up education for certified public accountants. The work objectives, responsibilities, personnel composition and working methods of the relevant expert advisory group have been basically confirmed and have been reported to the municipal bureau leadership for approval.
2. Drafted the “Guiding Opinions on the Follow-up Education of Certified Public Accountants in Beijing” and invited some experts and professors to discuss and discuss the “Guidance Opinions”. The experts put forward very high and very good opinions and suggestions on the guidance. According to the suggestions of the experts, they are now further revised and improved, and it is planned to be completed by the end of May.
3. Formulated the “1996 Beijing CPA Training Program”. According to the guidance, the plan was developed in conjunction with the China Note Association's 1996 training program. In 1996, the Beijing Association of Journalists' training focused on the "independent auditing standards" and strived to pass the 6-7 training to enable the chief accountant and business backbone of the accounting firm in Beijing to receive training.
By drafting guidelines and preparing for the establishment of an expert advisory group, the follow-up education and business level of CPAs in the 96-year and 95-year period of the Beijing Association will be brought to a new level.
4. Three training courses were held: the first phase was a new batch of CPA training courses, and more than 90 newly approved CPAs participated in the training. The training course explained the CPA law, the independent auditing standards and the CPA management system. It is widely reflected that the Beijing Association for the Advancement of CPA has a tight grasp and good grasp of the follow-up education of CPAs. It is of great help to improve the practice of certified public accountants. The second phase is a non-practicing member training class, with more than 300 participants participating in the training; The third phase was to hold a training course on annual taxation policy for foreign-related enterprises in cooperation with the annual audit of the annual accounting statements of foreign-related enterprises in 95. More than 210 certified public accountants from 32 firms participated in the training. The training class invited the leaders of the Beijing Municipal State Administration of Taxation to conduct foreign-related taxation work. The firm's tax policy is comprehensive, with policies and examples.
6. Actively play the role of industry coordination to create a good practice environment for accounting firms
1. In consultation with the Municipal State Taxation Bureau, some accounting firms conducted special audits on income tax settlement and settlement in the central enterprises in Beijing, and reached agreement on business charges, reporting formats, business scope, etc., and coordinated accountants. The relationship between the firm, the accounting firm and the client, strives to make the accounting firm and the client satisfied, and gives full play to the coordination function of the association.
2. Assist Beijing Municipal Administration of Industry and Commerce to do a good job in the annual inspection of the registered capital of some joint stock limited companies and limited liability companies. First, strive to include all the firms in the annual inspection list; second, in terms of fees, strive to balance the business charges with the workload and liability risks; third, try to be consistent with the auditing standards in the annual inspection content and requirements; It is actively reflecting opinions to the Municipal Industry and Commerce Bureau and resolutely opposing the behavior of administrative intervention. In this annual inspection, the coordination work of the Beijing Association for the Advancement of the Injection was effective, thus ensuring the smooth progress of the annual inspection work.
3. Coordinated the problems arising from the capital verification work of Beijing Certified Public Accountants and Jianghai Certified Public Accountants. The Beijing Association for the Advancement of the People's Republic of China seriously studied the first-instance judgment of the Northern Capital Capital Investigation Disputes, and discussed the request and reasons for the protests with the North Korean lawyers, and actively contacted the court of the second instance, and put forward the professional opinions of the Beijing Association for the Advancement of the Beijing Association, prompting the case to be properly resolved. In addition, coordination with the Beijing Second People's Court has avoided the intention of sealing up Jianghai Certified Public Accountants and detaining Certified Public Accountant Cui Jin, protecting accounting firms and certified public accountants, and safeguarding the interests of the industry.
4. The Beijing Association of Investors and the Beijing Municipal Price Bureau jointly negotiated the fees for the CPA business in Beijing. During the negotiation process, the two parties conducted a serious and in-depth discussion on the grades and scope of the business charges. The fees for the CPA business in Beijing will be jointly issued by the Beijing Municipal Price Bureau and the Beijing Municipal Finance Bureau in June.
5. Held a talent exchange meeting for certified public accountants in Beijing. In March, in the auditorium of the Party School of the Beijing Municipal Party Committee, the third session of the CPA Talent Exchange Conference in Beijing was held with 45 firms. More than 700 people qualified for the whole course came to consult and negotiate. The Beijing Association for the Advancement of the Fair also participated directly, and specially set up the “Beijing Annotation Counseling Desk” to promote the CPA business from a higher and more comprehensive perspective, and also recommended talents for accounting firms.
6. Strive to provide services for all accounting firms and provide various information materials. From January to May, a total of 8725 copies of various files were issued, 7100 in six categories, and more than 1,200 copies of CPA series textbooks were issued, providing a wealth of information for the firm.
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