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Hello classmates, I'm glad to answer for you!
The so-called certified public accountant refers to the person who has legally obtained the certified public accountant certificate under the normal channel and accepted the entrustment to engage in auditing and consulting. The personnel who have taken the certificate will either go to the enterprise unit to be the financial director, or go to the accounting firm, and there are some things in order to increase their own gold content, so some certified public accountants do not necessarily do this work, they will attach the certificate to it.
If you are affiliated with a good accounting firm, it is still considerable, but due to regional differences and the scale of the firm, the affiliation fee will be different, generally about 10,000 in small places, and about 3-40,000 in larger places.
But the CPA is highly affiliated, and the risk of its affiliation is not small, basically the affiliation requires a seal, and the affiliation of the seal and the certificate is suspended, which shows that the person who hangs the certificate has to bear a certain risk, that is to say, if the firm uses your certificate, the result is not coincidental or there is a problem with the report, then at this time the certificate holder has to bear a lot of responsibility, and may even revoke the certificate, and more seriously, it is necessary to bear criminal penalties, therefore, the certificate needs to be cautious, and the degree of risk must be controlled.
In addition, due to the fact that there are more and more people studying the certificate, and there are more and more certificates, some large firms no longer need the certificate of affiliation, and the ** given by small firms is not high, which affects the affiliation to a certain extent, and the future of the note will not be as popular as before.
Therefore, whether the person with the certificate chooses to be affiliated or practice in a law firm needs to be dealt with in combination with his actual situation, but what needs to be paid attention to is the reasonable risk avoidance.
Hope mine can help you solve the problem, if you are satisfied, for yo.
Gordon wishes you a happy life!
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Note: The fee is too low, don't waste the hard-earned certificate, and the remuneration is much more than the money.
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Yes, but there is responsibility and risk.
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Yes, it depends on how much money the company has, and it also has to do with the region and time.
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Certified public accountants are not allowed to be attached. According to the regulations, a certified public accountant shall not perform business in two or more accounting firms at the same time.
According to the Law of the People's Republic of China on Certified Public Accountants.
Article 22 Certified public accountants shall not engage in the following acts:
A) during the execution of audit business, in laws and administrative regulations.
It is stipulated that the audited unit's **, bonds or other property of the audited unit or individual shall not be purchased or sold within the time limit, the audited unit's **, bonds or other property owned by the audited unit or individual shall be purchased;
2) Soliciting and accepting entrustment contracts.
remuneration or other property other than the agreed one, or taking advantage of the execution of business to seek other improper benefits;
3) Accepting entrustment to urge the source to collect debts;
4) Allowing others to perform business in their own name;
5. Jujube Source Sales) at the same time in two or more accounting firms to perform business;
6) Advertising its capabilities to solicit business;
7) Other conduct that violates laws and administrative regulations.
Other provisions on certified public accountants.
Article 14 of the Law of the People's Republic of China on Certified Public Accountants: Certified public accountants undertake the following audit business:
1) Review the accounting statements of the enterprise and issue the audit report.
2) Verify the capital of the enterprise and issue a capital verification report;
3) Handle the audit business in the merger, division and liquidation of enterprises, and issue relevant reports;
4) Other audit services provided for by laws and administrative regulations.
The report issued by the certified public accountant to perform the audit business in accordance with the law shall have the effect of proof.
Article 16 The accounting firm to which a certified public accountant undertakes business shall accept it in a unified manner and sign an entrustment contract with the client. The accounting firm shall bear civil liability for the business undertaken by the certified public accountants of the firm in accordance with the provisions of the preceding paragraph.
The above content refers to the Chinese National People's Congress Network - Certified Public Accountants Law of the People's Republic of China.
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The basic forms of CPA affiliation are generally divided into two types: CPAs only use their qualifications for a firm and do not practice in person; The CPA has a cooperative or "shared" relationship with the firm, and he also undertakes business privately outside, and only takes the report back to the firm for sealing. The amount of CPA certificate is not high, in big cities such as Shanghai and Beijing, the affiliation will be higher, and it can reach more than 10,000.
Of course, the situation in different regions is not the same, and the level of the affiliated firm also affects **. If you want to learn about accounting, you can learn about Dongao Accounting**. [Click to consult for more accounting issues].
Accountant is a professional and technical qualification, also known as a professional title. Whereas, a certified public accountant is a practicing qualification. The accountant indicates that the personnel who have the qualifications have reached the intermediate level of accounting work, which is similar to the level of junior workers, intermediate workers, and senior workers in the evaluation sequence of unit workers, and is linked to wages in enterprises and institutions.
Dongao Accounting is an education service under Dongao Times Education Technology, which was founded by Wang Songtao in 2004. **Provide distance education and training services for accounting practitioners in China. <>
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This is possible, but it is rarely used.
Put your own qualifications.
The phenomenon of "hanging certificates" is not uncommon in construction, accounting and other industries in exchange for remuneration and realizing the maximum loss of the benefits of the certificate. There are even some people who specialize in taking qualification certificates in various industries for the "affiliation fee" in order to obtain benefits.
Because the gold content of the junior certificate is not high, CPA.
The certificate has a higher gold content. However, even if it can be attached to the suggestion, do not take such a way, from the current national policy, now the requirements for accounting are more strict, from the beginning, the establishment of accounting personnel credit files. Implement a "one-vote veto system" for seriously untrustworthy accountants, and also publicly disclose information on untrustworthiness to the public.
If so, career.
It is estimated that it will come to an end, and it is not cost-effective to pay for those hundreds and thousands of anchorage fees.
What does affiliation mean?
Due to the implementation of unit registration of professional qualifications in China, relevant units must have a considerable number of registered personnel if they want to obtain qualifications. As a result, some of them have obtained vocational qualifications.
The personnel are not engaged in the corresponding work, but only register their professional qualification certificates with the units they need, and the units give a certain remuneration, but they do not work in this unit, commonly known as "hanging certificates" (also known as "affiliation"). )
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CPAs cannot be affiliated, and the certificate holder bears a lot of responsibility, and may even have the certificate revoked, and more seriously, bear criminal penalties.
Certified public accountant refers to a person who has passed the certified public accountant qualification examination and obtained a certified public accountant certificate to practice in an accounting firm.
The subjects of the CPA professional examination are "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", "Corporate Strategy and Risk Management", and the comprehensive stage is: comprehensive test of professional ability.
In the world, accountants generally say certified public accountants, which refers to professionals engaged in social auditing, intermediary auditing, and independent auditing, and the accounting associations in some other countries, such as the Canadian Institute of Certified Public Accountants in Canada, the American Institute of Certified Public Accountants in the United States, the Australian Institute of Certified Public Accountants in Australia, and the Association of Chartered Certified Accountants in the United Kingdom, rather than the accountants with intermediate titles in China.
By the end of 2014, a total of 10,000 people in China had obtained a general certificate. The CPA exam 2021 will be held on August 27-29.
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Yes, but it is not recommended to be affiliated, the CPA exam will be divided into practicing and non-professional, in the firm for practice, affiliated to the firm generally have to sign, the risk is relatively large. It is not recommended to be anchored.
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The affiliation of a certified public accountant is to receive one's own certified public accountant certificate to other units, and the affiliated unit uses the affiliated certified public accountant certificate to accept business, which is a fraudulent act.
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Certificate affiliation is the best way to reflect once and for all. In the accounting industry, there are not a few affiliated with the certified public accountant certificate and the certified tax agent certificate. The income from the affiliation varies by region.
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No. The CPA certificate is a practice certificate, which cannot be attached alone, but can only be held by the certified public accountant himself, and is a certificate that must be held to issue an audit report.
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Affiliation is an offence. Affiliation brings corresponding risks:
1. Risks brought by project quality and safety. Due to the implementation of the project manager's quality responsibility for life, once there is a quality and safety accident, even if I am not present, it is likely to bear the responsibility that does not belong to the builder.
2. The risk of corporate default. Since the affiliation of the first-class constructor itself violates the relevant national regulations, it should be an invalid contract and is not protected by law. If the employer does not pay the affiliation fee as agreed in the agreement, does not use the certificate within the scope of the agreement or exceeds the scope of the agreement, the agreed interests of the builder will not be protected by law.
3. The risk of the certificate itself. The first-level constructor generally conducts an annual inspection every two to three years, and once the violation of the first-level constructor is found, the annual inspection will not be passed, so it will no longer be able to continue to practice.
Legal basis. The Building Law has made prohibitive provisions on the act of affiliation.
Article 26 of the Construction Law clearly prohibits affiliation, and Article 26 of the Law clearly stipulates that "construction enterprises are prohibited from exceeding the business scope permitted by their own qualification level or contracting projects in the name of other construction enterprises in any form." It is forbidden for construction enterprises to allow other units or individuals to use their qualification certificates and business licenses in any form to contract projects in the name of their own enterprises."
The above content reference: Encyclopedia - Affiliation.
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Generally speaking, the amount is not high, the situation is different in different regions, and the level of the affiliated firm also affects the affiliation**. In big cities such as Shanghai and Beijing, the affiliation will be higher, up to more than 10,000. According to statistics, CPA in 2016.
Affiliation**: 7,000-10,000 years (ordinary); 10,000 years (hanging shareholder); 10,000 (hanging legal person).
But second- and third-tier cities.
It's relatively low. A university teacher introduced the situation of his affiliation in the province (ordinary), and there are generally three situations.
One is to make it clear that it is not attached, and there is another that can be attached, but the annual inspection teaching fee needs to be paid out by itself, and finally there are a few that can be attached to the annual inspection teaching, but to both hang the seal and hang the certificate, about 6000 a year. This teacher consulted with the top 30 firms in the province, which is still relatively convincing.
Characteristics of affiliation
Aptitude. For example, there are a lot of contract foremen in reality.
Or have mastered certain social relations.
Resource enterprises, they either have no construction qualifications at all, or only professional subcontracting qualifications or labor subcontracting qualifications.
Or only low-level general contracting construction qualifications, can not participate in the project bidding that only high-level qualification construction enterprises can be shortlisted.
Ability. The affiliated construction enterprise has a qualification level certificate that is compatible with the requirements of the construction project, but often lacks the ability to contract the project, or even if it has the construction capacity, the chance of bidding and winning the bid by itself is almost zero due to the black-box operation of a large number of project bidding, so the construction enterprise needs to "cooperate" with the sponsor who has strength and relationship.
Expenses. The bid deposit required to be paid by the affiliated enterprise during the bidding process.
and the performance bond that needs to be paid after winning the bid.
or the funds required for the performance guarantee of the bank shall be raised by the sponsor and paid in the name of the affiliated enterprise.
The sponsor is required to pay a certain amount of "management fee" to the affiliated construction enterprise, and is required to bear the wages of several management personnel assigned by the affiliated enterprise to the construction site.
Once the affiliated construction enterprise and the affiliated party reach a so-called cooperation agreement, the affiliated enterprise will enter into a general contracting construction contract and go through the relevant procedures in its own name, but the affiliated enterprise basically does not implement management of the actual construction activities, or the so-called "management" is only a formality, and often symbolically appoints several management personnel.
The cooperation agreement signed by the two parties must stipulate that the affiliated enterprise shall not be responsible for the construction period, quality and safety of the project, and the affiliated party shall be responsible for its own profits and losses.
The above content reference: Encyclopedia - Affiliation.
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Now it seems that the bet will not be allowed to be attached.
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Note will be attached to not build more than one now construction development companies are full of offices There will be a surplus of notes.
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