1, with more than 2 partners;
2. There is a written partnership agreement;
3. Having the name of the accounting firm;
4. Have a fixed office space.
II. According to Article 8 of the Measures, the establishment of a limited liability accounting firm shall meet the following conditions:
1, with more than 5 shareholders;
2. There are a certain number of full-time employees;
3. Having a registered capital of not less than RMB 300,000;
4. There are articles of association jointly formulated by the shareholders;
5. Having the name of the accounting firm;
6. Have a fixed office space.
Extended data:
Core business of accounting firm
1 Audit
As we all know, audit is synonymous with the Big Four, which is also the old bank of the Big Four, but the income ratio is gradually decreasing, which means the diversification of business. Audit business mainly includes:
Annual report audit. IPO audit, financial compliance audit before listing
Special audit. Capital verification, which is basically not done because there is no technical content, is also one of the basic businesses of the firm.
Due diligence, various audits and procedures are similar to auditing.
Liquidation audit, all kinds of liquidation, all kinds of liquidation
2. Taxation
Tax service is also the traditional business of the four old brands. With the improvement and update of the tax law, the scope of tax is getting wider and wider. Many people say that tax is less like tax and more like business consultation. The tax business mainly includes:
Business Tax: it is to solve tax problems for companies, such as tax filing, compliance and risk management.
International Tax: Specially serving multinational companies, making use of tax treaties between countries to make corporate tax return plans.
Transfer Pricing: Transfer pricing is one of the most important means of global tax planning, including benchmark analysis, advance pricing arrangement, various analyses and various negotiations. It is a means to show evidence to convince the authorities when the tax bureau suspects that your goods are unreasonably priced and troubles you.
3. Financial consultation
Mainly engaged in financial due diligence and operational due diligence in corporate mergers and acquisitions (Company A buys Company B), and the business is very close to investment banks. worker
References:
Baidu encyclopedia-accountant office