What basic conditions do Tibetan accounting firms need to meet?

The organizational forms of accounting firms are divided into limited liability and limited partnership. 1. There are two or more partners; B. there is a written partnership agreement; (3) Having the name of the accounting firm; D, have a fixed office space. 1. There are more than 5 shareholders; B, have a certain number of full-time employees; (3) Its registered capital is not less than 300,000 yuan; D. Articles of association jointly formulated by shareholders; E. the name of the accounting firm; F, have a fixed office space. A partner or shareholder of an accounting firm shall meet the following conditions: a. Holding a certificate of certified public accountant; B, practicing in an accounting firm; (3) It has not been subject to administrative punishment for practicing within 3 years before becoming a partner or shareholder; 4. After obtaining the certificate of certified public accountant, he has been engaged in statutory auditing business in an accounting firm for five consecutive years, including at least three years in a domestic accounting firm; E within 65,438+0 years after becoming a partner or shareholder, he has not been rejected, disapproved or revoked by the provincial financial department for applying for the establishment of an accounting firm by any improper means such as concealing or providing false materials, cheating or bribery. Only then can the listed company be audited. According to the relevant requirements of the Notice of the Securities Regulatory Commission of the Ministry of Finance on Adjusting the Application Conditions for Securities Qualified Accounting Firms (Caishui [2012] No.2), the conditions for securities qualified accounting firms are as follows: (1) It has been established for more than 5 years according to law, and its organizational form is partnership or special general partnership; Where an accounting firm changes from a limited liability system to a partnership system or a special general partnership system, its operating period shall be calculated continuously; (two) the quality control system and internal management system are sound and effectively implemented, and the practice quality and professional ethics are good; Where an accounting firm establishes a branch, the accounting firm and its branch shall achieve substantial unity in personnel, finance, business, technical standards and information management; (3) There shall be no less than 200 certified public accountants, of whom no less than 120 have held certified public accountants' certificates and continued to practice in the last five years, and each certified public accountant shall be under 65 years of age; (6) The business income of the previous year is not less than 80 million yuan, of which the audit business income is not less than 60 million yuan. The business income and audit business income mentioned in this item refer to the relevant income obtained in the name of an accounting firm; (seven) at least 25 partners, more than half of whom have been practicing in this accounting firm for more than 3 years; 1. It has not been more than 3 years since the effective date of the punishment decision to the date of filing the application for administrative punishment or criminal punishment in the practice activities; 2. The securities business qualification has been revoked due to fraud or other improper means, and it has not been more than 3 years since the date of revocation to the date of filing the application; 3. In the process of qualification application, if it is rejected or disapproved because of concealing relevant information or providing false materials, it is less than 3 years from the date of issuing the rejection certificate or the decision of disapproval to the date of application. Accounting firms auditing listed companies shall continue to meet the application conditions. An accounting firm with the qualification of auditing listed companies shall audit at least five clients (including the number of IPO companies approved by the CSRC) for the annual financial report of listed companies every year, or the annual audit income for listed companies shall be no less than 5 million yuan. According to the announcement number 13, released by the CSRC in the evening of March 14,2014, as of February 3 13, there were 40 certified public accounting firms in China. 1, with the qualification of certified public accountant, more than five years of relevant working experience in accounting firms, including more than two years of working experience in large and medium-sized accounting firms; 2. Have the ability to independently undertake large-scale project audits, and can effectively supervise and train project managers and assistants; 3, love the CPA industry, have a high sense of professionalism and responsibility, and can adapt to foreign business trips. 5. Integrity, good conduct, and good communication, coordination and organization skills; 6. Skillful use of Microsoft Word, Microsoft Excel and other office software. 4. Have a fixed office space. 6. Have a fixed office space. A partner or shareholder of an accounting firm shall meet the following conditions: 4. After obtaining the certificate of certified public accountant, he has been engaged in statutory audit business in an accounting firm for the last five consecutive years, including at least three years in a domestic accounting firm; 5. Within 65,438+0 years after becoming a partner or shareholder, the application for the establishment of an accounting firm has not been rejected, disapproved or revoked by the provincial financial department due to improper means such as concealing or providing false materials, cheating or bribery. (1) To establish a partnership accounting firm, the following conditions shall be met: having a fixed office space. (2) To establish a limited liability accounting firm, the following conditions shall be met: having a fixed office space. There are generally no conditions for entering an accounting firm, but it is best to have an accounting certificate. An accounting firm refers to an intermediary service institution that independently undertakes the business of certified public accountants according to law. It is composed of accountants who have a certain accounting professional level and have obtained certificates through examination (such as China Certified Public Accountant, American Certified Public Accountant, British Chartered Accountant, Japanese Certified Public Accountant, etc.). ), and entrusted by the parties to undertake business related to auditing, accounting, consulting and taxation. China implements a license management system for accounting firms and certified public accountants engaged in securities-related business. At present, firms generally hope to graduate from undergraduate courses, and it is best for certified public accountants to pass more than two courses. It doesn't matter whether you have actual work experience or not, but it's better to have work experience in a firm. There are four certificates, and you can take small projects independently. You can consider the position of on-site project leader. Because there is usually a written test for recruitment in the firm (no one is reading it, you can take time to look up the book or ask the people who took the exam together), the business person in charge of the firm will ask you some risk control standards and handling principles of actual cases during the interview. This is basically the standard and measure to assess whether you are qualified as a project manager.