One participant suggested that the delineation of functional constituencies should be based on objective criteria , such as business registration and audited accounts , rather than membership of associations which might change from time to time 有嘉宾建议功能界别的选民范围应按客观的准则划分，例如公司注册及核数报告，而不是按组织的成员划分，因后者会经常改变。
One participant suggested that the delineation of functional constituencies should be based on objective criteria , such as business registration and audited accounts , rather than membership of associations which might change from time to time 有嘉宾建议功能界别的选民范围应按客观的准则划分，例如公司注册及核数报告，而不是按组织的成员划分，因后者会经常改变。
It is a condition of membership to pay in full membership fees and other levies imposed by the council as prescribed by clause 17 , and to submit where applicable an annual report and audited accounts or certified accounts with regards to annual income and expenditure 第十一条：本会会员须缴交会费及按第十七条所规定的其他费用，机构会员并须缴交年报及核数报告或经证明为正确的周年收支账目。
It is a condition of membership to pay in full membership fees and other levies imposed by the council as prescribed by clause 17 , and to submit ( where applicable ) an annual report and audited accounts or certified accounts with regards to annual income and expenditure 第十一条：本会会员须缴交会费及按第十七条所规定的其他费用，机构会员并须缴交年报及核数报告或经证明为正确的周年收支账目。
Authentication requires the digital signature of the auditor who audited the accounts . in affixing his digital signature in the supplementary form to profits tax return - corporations , the auditor is confirming that the attached audited accounts are a true copy of the manually signed copy 核数师在利得税报税表-法团之附表（ bir表格第51a ( ic )号）作数码签署后，即确认了随附的经审核帐目和人手签署的文本是一致的。
The main scope of bcpa s business entrusted by the chinese - foreign joint ventures , the chinese - foreign contractual joint ventures , the foreign capital enterprises and other foreign economic organizations , big and medium sized state enterprises , share - holding companies with limited liability and companies with limited liability , to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger , separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts , articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases , etc . by offering high efficiency , fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3 , 000 clients 本所业务范围主要是：接受中外合资中外合作外商独资和其他外商经济组织，以及国有大中型企业股份有限公司有限责任公司等的委托，为企业投资开发项目进行可行性研究分析承办资产评估验证企业资本设计会计制度编制会计电算程序代理记帐提供咨询服务税务代理服务受理企业会计报表审计证券业务审计企业合并分立清算事宜中的审计企业法人离任审计为企业承担常年会计顾问协助拟定合同章程和经济文件经济活动分析和经营活动预测培训会计财务管理人员以及鉴证经济案件等项业务。本所以高效优质全面的服务，卓著的业绩取得了广大客户的信任，与3000余家客户建立了良好的稳定的合作关系。
The company provide a broad range of professional service including registered capital verification , auditing accounting statement of enterprises , assets appraising , corporate merger , division , disbandment , bankruptcy and liquidation auditing , corporate accounting counselor , accounting consulting , training of financial accounting personnel , construction budget and final accounts 事务所业务范围包括：验证注册资本、企业会计报表审计、办理各类资产评估、承办企业合并、成立、解散、破产清理审计、司法鉴定、担任企业会计顾问、提供会计咨询、培训财会人员、建设项目的预（决）算，标底的编制及审核等业务。
The latter , mainly consists of tax data and financial data , is one of the required supporting documents to be furnished together with a tax return , that is , it has the same status as the tax computation and audited accounts , etc . simplified profits tax return and supplementary form are printed on a3 size paper and folded into four pages as previously 补充表格包括税务资料及财务资料，亦即佐证文件之一，须与报税表一并提交，其性质与税款计算表及经审计帐目等相同。简化利得税报税表及补充表格会印在同一张a3大小的纸上，摺成4页，形式与以往相同。
Dsd will lay down in psp a number of requirements to augment the transparency of the fund - raising activity , including that the activity should not be profit - making ; within 90 days after the activity , the gross proceeds raised after the deduction of any expenses incurred should be deposited in the relevant bank account and that the verified copy of the audited account should be submitted 社署署长发出许可证时亦会附加若干规定以增加筹款活动的透明度，包括有关活动不可作图利用途、筹款机构须在九十日内把扣除开支后所筹得的馀款存入有关的银行帐户内并呈交有关帐目的核证副本。
The purpose of the bill was to establish a frc to investigate irregularities committed by auditors or reporting accountants of listed entities in auditing accounts and in preparing financial reports for prospectuses or other listing documents , and to enquire into non - compliance with legal , accounting or regulatory requirements in the financial reports of such entities ; to establish an audit investigation board and a financial reporting review committee to carry out such investigations and enquiries respectively 条例草案旨在： i设立财务汇报局，以调查上市实体的核数师或汇报会计师就帐目审计和就为招股章程或其他上市文件拟备的财务报告而作出的不当行为，以及查讯该等实体的财务报告没有遵从法律规定会计方面的规定或规管性规定的事件ii设立审计调查委员会及财务汇报检讨委员会，分别负责进行该等调查及查讯。
