First, the audit report needs to be signed and sealed by two certified public accountants and sealed by the accounting firm. Theoretically, all certified public accountants have the right to sign the report, but the report is issued by the firm, so the firm will decide who can sign the report.
Second, this decision-making process is generally determined by the CPA exams with different signature levels, or it may be determined by the experience of different CPAs. The signing fee is also charged according to a certain proportion of the amount charged, so the signing fee is also considerable.
Third, the signature right of certified public accountants is very important, because the signature represents the corresponding responsibilities and risks. The high signing fee income of the signing right also represents the risk, and once it is found out, it will face very serious punishment.
Fourth, at the same time, the CSRC and the Institute of Certified Public Accountants will also conduct spot checks on audit reports. So even some high-risk reports, the person in charge at the scene will refuse to sign.
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rules and regulations
Certified public accountants and accounting firms must abide by laws and administrative regulations in carrying out their business.
The Institute of Certified Public Accountants is a social organization composed of certified public accountants. China Institute of Certified Public Accountants is the national organization of certified public accountants, and the institutes of certified public accountants in provinces, autonomous regions and municipalities directly under the Central Government are the local organizations of certified public accountants.
The members of the Institute of Certified Public Accountants mainly include practicing members (namely certified public accountants) and non-practicing members. It may also include honorary members. After passing the CPA exam and working in an accounting firm for a certain period of time, you can become a CPA by registering with the Institute of Certified Public Accountants. You can apply to become a non-practicing member as long as you pass the exam.
China Institute of Certified Public Accountants, founded in 1988, is a national association under the leadership of the Ministry of Finance and the only accounting practice group in China. China has implemented a unified national examination system for certified public accountants since 199 1. It has been held once a year since 1993, and has been held 18 times so far.
The Law of People's Republic of China (PRC) on Certified Public Accountants was adopted at the fourth session of the Standing Committee of the Eighth NPC on1June 5438+10/October 365438 +0, and was adopted at1June 5438+/October 365438+. By the end of 20 10, nearly154,000 candidates had passed the examinations in various subjects, and China needed about 350,000 certified public accountants. ?
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