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香港会计师公会成立于1973年,是依据香港专业会计师条例,即香港法例第五十章成立的法定组织,负责登记和监管香港的注册会计师行业.根据专业会计师条例及其附例的规定,香港会计师公会在受理投诉和处罚注册会计师方面具有法定的权利,并依法设立了专门的惩戒机构.经过几十年来的运作,已经形成了一套比较成熟的体系.认真研究包括香港地区在内的其他国家和地区注册会计师惩戒方面的成功经验,对于建立中国注册会计师惩戒制度具有一定的参考价值.
The Hong Kong Institute of Certified Public Accountants, established in 1973, is a statutory body established under the Hong Kong Institute of Professional Accountants Ordinance, Chapter 50 of the Laws of Hong Kong, to register and supervise the CPA industry in Hong Kong. According to the requirements of the Professional Accountants Ordinance and its by-laws, Hong Kong accountants The Association has statutory rights in accepting complaints and punishing certified public accountants and has set up a special disciplinary body in accordance with the law.After decades of operation, a relatively mature system has been formed.Considering other countries, including Hong Kong, And regional CPA disciplinary success experience, for the establishment of China’s CPA disciplinary system has some reference value.