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Has Yongjia Haitian Certified Public Accountants been punished?
An accounting firm refers to an intermediary service institution that independently undertakes the business of certified public accountants according to law. It is composed of accountants who have a certain accounting professional level and have obtained certificates through examination (such as China Certified Public Accountant, American Certified Public Accountant, British Chartered Accountant, Japanese Certified Public Accountant, etc.). ), and entrusted by the parties to undertake business related to auditing, accounting, consulting and taxation.
China implements a license management system for accounting firms and certified public accountants engaged in securities-related business.
Definition:
Accounting firms are legally established institutions that undertake the business of certified public accountants. A certified public accountant shall join an accounting firm when performing business. In China, it can be divided into two forms: limited liability company and partnership system, and there is also limited liability partnership system (LLP) abroad.
System:
In China, the system in which the government issues accounting certificates and accountants undertake accounting business in the society was founded in the Republic of China (19 18- 1928), and it was stipulated by the Kuomintang government to pass the advanced accountant examination or accountant examination.
Those who have obtained the qualification of accountant and the certificate of accountant issued by government agencies can serve as accountants. An accountant may set up an accounting firm to carry out business after applying for registration with the provincial and municipal authorities.
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