2.3 Conditions for the establishment of a public accounting firm在线视频

同学们 我们来学习《审计学》的
Let's study Auditing

第二章 注册会计师和会计师事务所的知识点
Chapter II,knowledge points of certified public accountants and accounting firms

会计师事务所的设立条件
Conditions for the establishment of an accounting firm

同学们 在上一知识点
In the last knowledge point

我们学习了我国会计师事务所的组织形式
we have studied the organizational form

主要有三种
of accounting firms in China

合伙制 有限责任制和特殊普通合伙制
including partnership, limited liability system and special general partnership

下面我们来看如何设立
Next, let's look at how to set up

这些类型的会计师事务所
these types of accounting firms

首先 我们来看
First of all, let's look at

合伙制会计师事务所的设立条件
the conditions for the establishment of a partnership accounting firm

如果要设立合伙制会计师事务所
If a partnership accounting firm is to be established

应具备以下条件
the following conditions shall be met：

一 有两名以上符合规定数量的
First,there are two or more certified public accountants

注册会计师为合伙人
who are qualified as partners

并聘用一定数量的注册会计师
and a certain number of certified public accountants are employed

参与会计师事务所的工作
to participate in the work of the accounting firm

第二 有固定的办公场所和必要的设施
Second,have fixed office space and necessary facilities

第三 有能够满足执业和其他业务
Third, have funds that can meet the needs of

工作需要的资金
practice and other business work

这里没有对资金设立下限
there is no lower limit for funds

如果想成为会计师事务所的合伙人
If you want to be a partner of an accounting firm

还必须具备以下条件
those following conditions should be met:

第一 是中国公民
First,be a Chinese citizens

第二 持有中国注册会计师有效证书
Second,hold the valid certificate of Chinese certified public accountant

有五年以上在事务所从事独立审计业务
have more than five years of experience

有良好的经验和记录
and good record in independent audit business in accounting firm

三 不在其他单位从事谋取工资收入的工作
Third,do not seek wage income in other units

四 在申请日止在申请注册地
Fourth,continuous residence for more than one year

连续居住一年以上
at the place of registration until the application date

值得注意的是
It should be noted that

合伙会计师事务所应当建立风险基金
partnership accounting firms should establish risk funds

或者向保险机构投保职业保险
or apply for professional insurance from insurance institutions

建立风险基金需要每年提取基金数
For the establishment of a risk fund, the number of funds withdrawn

不应少于业务收入的10%
each year shall not be less than 10% of business income

合伙会计师事务所的收入
The income of the partnership accounting firm

扣除各项的费用
after deducting various expenses

按合伙人应分配数额缴纳所得税后
and paying income tax according to the quota of partners from the income of the partnership accounting firm

提取不低于30%作为共同基金
the number of funds shall be withdrawn no less than 30% as a mutual fund

其它部分由合伙人按照协议进行分配
and the other parts shall be distributed by the partners in accordance with the agreement

共同基金属于合伙人的权益
Mutual funds are the interests of partners

下面我们在来看
Now let's look at

有限责任制会计师事务所的设立条件
the establishment conditions of limited liability accounting firms

中国《注册会计师法》的规定
According to the provisions of the law of Certified Public Accountants of China

设立有限责任会计师事务所
the establishment of a limited liability accounting firm

必须符合以下四个条件
must meet the following four conditions:

第一 不少于人民币30万元注册资本金
First,the registered capital is not less than RMB 300,000

有10名以上在规定职龄以内的
Second,there are more than 10 full-time employees

专职从业人员其中至少
within the prescribed working age

有5名注册会计师
including at least 5 certified public accountants

第三 有5名以上符合规定条件的发起人
Third,there are more than 5 promoters who meet the specified conditions

第四 有固定的办公场所
Fourth,there is a fixed office space

最后我们在来看
Finally, we are looking at

特殊普通合伙会计师事务所的设立条件
the establishment conditions of special general partnership accounting firm

我国关于推动大中型会计师事务所
China's interim regulations on the promotion of large and medium-sized accounting firms

采用特殊普通合伙组织形式的暂行规定
to adopt special general partnership organizations have made corresponding regulations

对会计师事务所转制为
on the conversion of accounting firms

特殊普通合伙组织形式
into special general partnership organizations

作了相应的规定

具体来说
Specifically

应当有符合相关规定的25名以上的合伙人
there should be more than 25 partners who meet the relevant regulations

有50名以上的注册会计师
there need more than 50 certified public accountants

注册资本在人民币1000万元以上
and the capital should more than RMB 10 million

如果想成为特殊普通合伙
If you want to become a partner

会计师事务所的合伙人
of a special general partnership accounting firm

还应当具备以下三个条件
you should also have the following three conditions:

第一在会计师事务所专职执业
First,full-time practice in an accounting firm

二 成为合伙人前3年没有因为执业行为
Second,there was no administrative penalty for professional conduct

受到行政处罚
within 3 years before becoming a partner

三 有取得注册会计师证书后
Third,after obtaining the certificate of certified public accountant

最近连续5年在会计师事务所
he has been engaged in the auditing business in the accounting firm

从事审计业务的经验
for the past five consecutive years

其中在境内会计师事务所的经历不得少于3年
including not less than 3 years in the domestic accounting firm

同学们 在这一知识点
In this knowledge

我们学习了不同类型
we have learned the establishment conditions of different types

会计师事务所的设立条件
of accounting firms

希望大家有机会
I hope everyone will have the opportunity

能够在 四大 会计师事务所实习和锻炼
to practice and exercise in the "big four"

好 这是我们第二章的内容
OK, this is the whole content of our second chapter

谢谢大家
Thank you