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Hello classmates, I'm glad to answer for you!
Most small accounting firms are partnerships, but they are actually private enterprises and private enterprises.
The four major foreign-funded enterprises, and some offices formed by the restructuring of the Finance Bureau contain the shadow of some state-owned enterprises.
Hope mine can help you solve the problem, if you are satisfied, for yo.
Gordon wishes you a happy life!
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1. Accounting firms are not public institutions. In accordance with Section 1 of the CPA Act.
Two. Ten. 3. The provisions of Article 24 and the relevant regulations of the Ministry of Finance shall establish a partnership system and a limited liability law firm initiated and established by certified public accountants as the main investor.
1) Partnership firms.
It is funded by two or more certified public accountants who meet the prescribed conditions. The partners shall bear legal liability with their respective property according to the proportion of capital contribution or the agreement, and shall be jointly and severally liable for the debts of the firm.
2) Limited liability firms.
It is funded and established by more than 5 certified public accountants who meet the prescribed conditions. The funder is liable to the extent of the amount of its capital contribution, and the firm is liable for its debts with all its assets.
2. Notice on the issuance of the "Opinions on the Implementation of the Decoupling and Restructuring of Accounting (Auditing) Firms" (Cai Xie Zi [1999] No. 37):
1) Objectives and principles of decoupling and restructuring.
Establish a management system for the firm that is compatible with the socialist market economy, and form an operating mechanism with certified public accountants as the main body of investment and independent legal responsibility, so that the firm can become a social intermediary institution that operates independently, bears its own risks, exercises self-restraint and self-development; Enhance the risk awareness of certified public accountants, abide by professional ethics, curb cheating and fraud, and ensure the quality of practice.
In the work of decoupling and restructuring of law firms, it is necessary to correctly handle the relationship between reform, development and stability; Properly handle the interests of the state, the collective and the individual, protect the loss of state-owned assets, and consider the factors accumulated by the intellectual labor formation firm of the certified public accountant; Encourage the firm to take the path of joint development.
2) The content of decoupling.
Party and government organs at all levels, political and legal organs, social organizations, public institutions, enterprises and their subordinate units (hereinafter referred to as affiliated units) must be decoupled from the four aspects of personnel, finance, business and name of the office that is affiliated with the unit or initiated in the name of the unit.
1) Personnel decoupling. The firm no longer has a subordinate relationship with the affiliated unit, and the employees of the firm are no longer included in the administrative or career establishment, and their personnel files are transferred to the talent exchange center or the relevant institutions approved by the ** personnel management department.
2) Financial decoupling. The affiliated unit is no longer an investor in the firm and no longer enjoys the owner's equity.
3) Business decoupling. The firm shall not use the power or influence of the original affiliated unit to solicit business, and the original affiliated unit shall not entrust the work within the scope of its administrative duties to the firm in violation of state regulations and convert it into paid services, nor shall it designate business for the firm or interfere with the practice of the firm.
4) Name decoupling. The name of the firm shall not bear the words or traces of the name of the original affiliated unit, and shall not only mention the name of the administrative region or place as the name of the firm.
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An accounting firm is a partnership.
A partnership enterprise refers to an enterprise in which two or more people invest in accordance with the agreement, jointly operate and share profits and losses. The property of a partnership enterprise is jointly owned by all partners and jointly operated, and the partners are jointly and severally liable for the debts of the enterprise.
An accounting firm refers to a certified public accountant who is independently responsible in accordance with the law.
The intermediary service agency of the business is composed of certain accounting professionals.
level, an organization composed of accountants who have obtained certificates through examination, and who are entrusted by the parties to undertake business related to auditing, accounting, consulting, taxation, etc.
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Hello, it belongs to the business unit, the enterprise unit mostly refers to the production and sales, and the law firm and accounting firm belong to the service company, so it belongs to the business type. I hope to adopt it, and I wish you a happy life.
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The form of partnership, or limited liability, is a business.
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Of course, it is not a public institution, and according to the organizational form, it can be a partnership or a company.
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According to the newly revised Partnership Law, a law firm is a partnership.
Reference: Article 2 of the Partnership Enterprise Law:
"Partnership enterprises" as used in this Law refers to general partnerships and limited partnerships established by natural persons, legal persons and other organizations within the territory of China in accordance with this Law.
A general partnership is formed by general partners, who are jointly and severally liable for the debts of the partnership. Where this Law has special provisions on the form of liability of the general partner, follow those provisions.
A limited partnership consists of a general partner and a limited partner, with the general partner jointly and severally liable for the debts of the partnership, and the limited partner liable for the debts of the partnership to the extent of their subscribed capital contributions.
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Law firms belong to public institutions and accounting firms.
Belong to the enterprise. Law firms accept the entrustment of Chinese and foreign parties to provide various legal services within the prescribed scope of professional activities; Responsible for the specific assignment and guidance of the professional work of the subordinate lawyers; As needed, through the Ministry of Justice.
With approval, a professional lawyer's firm may be established, and law firms with the capacity may set up a number of internal business groups in accordance with the principle of professional division of labor. In principle, law firms are located in counties, cities, and municipal districts.
There is no affiliation between the law firms.
Therefore, law firms are public institutions.
There are two main forms of organization of accounting firms: partnership firms and certified public accountants.
or a limited liability firm initiated by the unit. A partnership firm is established by a certified public accountant who meets the prescribed conditions and signs a written partnership agreement for joint practice. A limited liability firm initiated by a certified public accountant or a unit is a firm initiated by a qualified certified public accountant or entity and established with the approval of the relevant departments.
The initiating certified public accountant or unit shall bear civil liability for the debts of the firm with the amount of its capital contribution.
The firm is civilly liable for its debts for all of its assets.
Therefore, an accounting firm is a business.
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An accounting firm is a for-profit enterprise unit that generally employs a certified public accountant.
Certified Auditor and Certified Tax Agent.
Mainly responsible for social supervision of enterprises and institutions;
He is an accountant, a junior level, an intermediate accountant, and a senior accountant.
It is two routes, generally by the enterprises and institutions with the actual production department is responsible for recruitment, the enterprise Jingqing Tanye unit will generally assign work according to the specific situation, and sometimes enterprises and institutions will also hire certified public accountants as needed.
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Accounting firms are intermediary service agencies.
An accounting firm is a kind of organization that provides professional accounting, auditing, taxation and consulting services, and it is also a non-productive organization, which belongs to the category of service units. CPA firms are usually composed of Certified Public Accountants (CPAs) and their teams, whose core responsibility is to provide independent advice to their clients to ensure the accuracy of their clients' financial information and statements.
The scope of the accounting firm's business is very broad, covering accounting, auditing, tax consulting, and other related fields. Accounting firms usually provide a range of financial advisory, business process optimization and risk management services according to the needs of clients when serving clients such as enterprises, ** institutions, non-profit organizations and individuals. These services are designed to help clients improve their financial management, reduce risks, and enhance their operational efficiency and market competitiveness.
In addition to providing accounting, auditing, tax and related advisory services, accounting firms often cooperate with other institutions such as banks, securities firms, insurance companies and other professional institutions to form a close and effective integrated financial services network. This integrated financial services network provides customers with more comprehensive and customized financial service solutions.
Accountant Profile
It refers to professionals who have relevant professional qualifications and are engaged in accounting, auditing, taxation, risk management and other businesses in various units (such as companies, **, etc.). The development of the profession of accountant is closely related to the process of market economy, and with the continuous development of all walks of life, the employment prospects of accountant graduates are becoming more and more extensive, and the work of accountants is also becoming more and more important.
As professionals in the field of finance, accountants have a lot of important responsibilities and unscrupulous obligations. Accountants need to process and manage large amounts of financial data. They need to examine, organize, record, and report on a variety of financial transactions, and organize this information so that customers and regulators can understand and make decisions.
They also want to ensure the accuracy and authenticity of this data. Accountants also provide various financial advisory services to their clients.
An accountant may also take on the role of auditor in some cases. An auditor is an auditor who audits and audits specific data in the financial data of an enterprise or organization. This helps to confirm the authenticity and objectivity of this data, helping to ensure the compliance and accuracy of customer and ** financial data.
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Accounting firms belong to private enterprises, and compared with state-owned enterprises, accounting firms belong to private enterprises, and there are four main organizational forms: sole proprietorship, general partnership, limited liability company, and limited liability partnership.
What is the nature of the accounting firm?
Accounting firmsIt is a private enterprise, and if it is a private enterprise as opposed to a state-owned enterprise, the firm is a private enterprise. At present, there are four types of accounting firms: 1. Sole proprietorship accounting firms; 2. General partnership accounting firm; 3. Peizhao Limited Liability Accounting Firm; 4. Limited partnership accounting firm.
What does an accounting firm do
1. Review the statements of listed companies, ** companies, financial institutions, foreign-funded enterprises, extra-large enterprises and other enterprises, and issue audit reports.
2. Verify the capital of the enterprise and issue a capital verification report.
3. Handle enterprise reorganization, merger, division, rectification, dissolution, bankruptcy liquidation, economic appraisal, legal notarization and other audit business, and issue relevant reports.
4. Apply for industrial and commercial registration, assist in the drafting of economic contracts, articles of association and other business documents.
5. Handle the overall asset appraisal and individual asset appraisal of the enterprise, including: the appraisal of real estate, machinery and equipment, current assets, intangible assets and other items.
6. Preparation and review of project pre-settlement, preparation of bidding and bidding projects, and appraisal of construction project cost.
7. Design accounting system, act as accounting consultant, and train accounting personnel.
8. Provide management, accounting, tax, investment and other consulting services.
9. Other economic business stipulated by laws and regulations.
What are the organizational forms of an accounting firm?
There are four main organizational forms of accounting firms: sole proprietorship, general partnership, limited liability company, and limited liability partnership.
What is the best way to organize an accounting firm?
A partnership accounting firm is an ideal organizational model. In this form of organization, in the accounting firm, unless otherwise specified in the partnership contract, the other partners should be responsible for the business performed by any partner, that is, each partner is each other's **, because the partners are each other's ** and bear unlimited liability, prompting the partnership to be cautious in the selection of partners, which is equivalent to the CPA's own property losses to guarantee the quality and authenticity of the business. It enables the business client to be compensated for the mistakes or fraud in the practice process or results of the CPA, so that the independent audit can win the trust of the client and improve the competitiveness.
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