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Shandong Institute of Certified Public Accountants

About the Association

Shandong Province, began to recover and rebuild CPA system in 1984. In order to strengthen the management of accounting firms and CPAs work in December 1989 formally established Shandong Institute of Chartered Accountants. December 1997, in accordance with the instructions of the State Council and the Ministry of Finance, Audit joint notice spirit, the provincial Department of Finance, Audit Office decided after full consultation: Shandong Institute of Certified Public Accountants and the Association of Shandong Province, social audit unified union. After the joint AICPA Shandong Province is the province of the CPA firm of industry self-regulation and social groups, and it is authorized by law to exercise part of the administrative functions of the industry organization commissioned by the Government. "Two sessions" after a joint association further strengthened the accounting firm, auditing firms and CPA's management to take up "service, communication, justice, oversight," the task.
According to relevant regulations, "the People's Republic of Certified Public Accountants Law" and the Ministry of Finance of China Association of Certified Public Accountants, the Association's main responsibilities are: to develop, implement CPA practice standards and systems; organization unified national CPA examination, registration accountants, CPAs audit firms approval, registration, certification and inspection; organizations communicate and conduct business checks, conduct ethics expertise, business skills education and training; support CPAs, accounting firms, audit firms to practice law, to maintain its the legitimate rights and interests; supervision, inspection and handling of illegal and in violation of professional ethics, standards and other issues; coordination CPA, and the relationship between the parties concerned CPA audit firm to carry out international cooperation and exchanges, for the laws, regulations and Other matters Association Articles of Association.

Since the association was founded, mainly to do the following tasks: (1) carefully handle the reporting CPAs and accounting firms, auditors, approval of the transaction work, and carry out a note profession in rectification work. To stop by the end of 1998, the province has CPAs, auditors of 376 firms, municipalities throughout the province, and county. There securities related business firms 5, which is the source of five accounting firms in Shandong, Shandong Huide CPA, Yantai dry poly CPA, Linyi, Shandong Tiancheng Certified Public Accountants, Certified Public Accountants and Shandong Weifang , with 3517 people practicing certified public accountant, business assistants and staff of 6715 people, a non-practicing member of the 3400 people. (2) actively and steadily push forward the reform of the firm, as of the end of 1998, 22 firms approved Reorganization complete decoupling restructuring firms 9. (3) strict implementation of industry management. The establishment of the professional standards, practices and management systems, through associations in the province self-examination, peer review, focus on examination and inspection activities to ensure the implementation of the rules and regulations of the practice. (4) actively practicing ethical and professional skills training, exchange of experience and the organization, in order to constantly improve the level of each practicing accountants, auditors firm. (5) for the community, carefully organize the CPA unified national examinations. Since 1991, the province's total number of passes has reached 1,800 people. (6) in a timely manner to the government and relevant departments to reflect the wishes and demands of Certified Public Accountants, coordinating all aspects of the relationship and actively safeguard the legitimate rights and interests of Certified Public Accountants. [1]

Association of duties

The main task: According to relevant laws, regulations and the Articles of Association Certified General Accountants Association of Shandong Province, the implementation of the relevant economic self-verification social agency management; organization implement certified public accountant, certified public valuer, registered tax professional standards and rules; Organization of the province CPA, CPV and tax unified national exams and business training; organization certified public accountant, certified public valuer, registered tax practitioner qualifications and conditions of the annual inspection; manage the CPA profession, asset appraisal industry , the tax agency industry finance. Commissioned by the Department of Finance and the departments responsible for drafting the economic verification social intermediary organizations local laws and regulations; approving economic verification social agency employees, monitor and manage their business work; economic verification social intermediary organizations to provide personnel agency services. Specific duties are as follows:

(A) approval of Certified Public Accountants and a certified public accountant and certified public valuer asset evaluation agencies, tax agencies and tax, and supervision and management of its operations.

(B) the approval and management of Certified Public Accountants Association of Shandong Province and relevant industry members.

(C) the organization and implementation of a certified public accountant, certified public valuer, registered tax province examination.

(D) organize the implementation of the CPA profession concerned, asset appraisal industry, the tax agency industry laws, rules and regulations; implementation of the CPA profession professional and technical guidance, and improve the development of practice protocols; and to supervise and inspect its implementation.

(E) the organization of Certified Public Accountants, the annual inspection of the qualifications and professional situation of CPV and tax.

(F) organize the implementation or development of financial management systems and accounting methods province accounting firms, asset evaluation agencies and tax agencies, and its supervision and inspection.

(Seven) commissioned by the Department of Finance and other departments concerned, according to the law on the CPA profession, asset appraisal industry and tax agent industry violations of laws and punishment.

(Viii) the development of certified public accountants, certified public valuer and tax continuing education programs and their implementation.

(Nine) organization CPA profession, asset appraisal industry, the tax agency industry business communication; maintenance CPA, CPV and the legitimate interests of registered tax.

(10) to handle the audit of foreign accountants (including tax agent) firms, asset evaluation institutions in Shandong set up a resident representative office, joint venture and cooperation agencies, international organizations and other relevant members of China's affairs and to supervise its activities and management .

(11) providing personnel agency for the economic verification social services agency.

(Xii) conduct authorized by the Department of Finance and other matters related to the work of the Office assigned by the leadership. [2]

Responsibilities of the room

In order to ensure the normal operation of the provincial offices AICPA, improve efficiency, according to the AICPA AICPA provincial institution-building requirements, refer to the AICPA Department, Room responsibilities, combined with the actual situation in the province, the province developed the AICPA temporarily located A five rooms, department and office duties are as follows:

An office

For the mouth of the AICPA: Office of Financial Management.

Main tasks: accountant responsible for the province's affairs, Oversight Audit Office (hereinafter referred to as the firm) financial work, guidance and associations finance; responsible for the association to send and receive telegrams, files, security, asset management and other administrative workers living guarantee Association of normal office.

The basic responsibilities:

1. Send and receive documents of the Association is responsible for the nuclear draft, printing, and file operation, seal management.

2. Firm financial and accounting system implementation and supervision, inspection firm performance; guidance office financial accounting, the province's firm arranged year-end accounts and audit, the province's summary financial statements.

3. The association is responsible for financial management and accounting work, handling financial accounts related matters.

4. Association is responsible for asset management, security work and petition authorities forwarded for processing work.

5. Responsible for the reception of the Association, the Association held a meeting of the Association of Vehicle Management conference scheduling work and work.

6. Handle other matters assigned by the leadership of the Association.


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