public accounting firms造句

• Article 28 public accounting firms shall pay taxes according to law
  第二十八条会计师事务所依法纳税。
• A certified public accountant who provides services shall join a public accounting firm
  注册会计师执行业务，应当加入会计师事务所。
• The partners shall bear joint liabilities as to the obligations of the public accounting firm
  合伙人对会计师事务所的债务承担连带责任。
• The registered public accounting firm shall report directly to the audit committee
  备案登记的注册会计师事务所应当直接向审计委员会报告。
• Public accounting firms with limited liabilities shall bear obligations with their total assets
  负有限责任的会计师事务所以其全部资产对其债务承担责任。
• Article 23 a public accounting firm may be established by certified public accountants in partnership
  第二十三条会计师事务所可以由注册会计师合伙设立。
• Article 31 the provisions of articles 18 to 21 of this law shall be applicable to public accounting firms
  第三十一条本法第十八条至第二十一条的规定，适用于会计师事务所。
• We can improve the ability to compensate of the public accounting firm and decentralize the cpas " risks by some ways
  通过多方面的改革，可以提高注册会计师的民事赔偿能力。
• Article 30 no unit or individual shall interfere in the services entrusted by the clients to public accounting firms
  第三十条委托人委托会计师事务所办理业务，任何单位和个人不得干预。
• Salustro zhongrui is the first chinese - foreign cooperative public accounting firm after our country ' s cpa profession completed the privatization process
  它是我国注册会计师行业完成脱钩改制后批准举办的第一家中外合作所。
• Article 6 certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations
  第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。
• Certified public accountants and public accounting firms shall carry out their business independently and impartially according to law and shall be protected by law
  注册会计师和会计师事务所依法独立、公正执行业务，受法律保护。
• Article 3 a public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants
  第三条会计师事务所是依法设立并承办注册会计师业务的机构。
• The public accounting firm shall assume civil liabilities for the services provided by its certified public accountants in accordance with the provisions of the preceding paragraph
  会计师事务所对本所注册会计师依照前款规定承办的业务，承担民事责任。
• The obligations of a public accounting firm in partnership shall be borne by the partners with their own property according to the proportion of their respective capital contributions or to their agreement
  合伙设立的会计师事务所的债务，由合伙人按照出资比例或者协议的约定，以各自的财产承担责任。
• Article 16 all professional engagements to be undertaken by certified public accountants shall be accepted by the public accounting firm to which they belong and which shall sign engagement contracts with the clients
  第十六条注册会计师承办业务，由其所在的会计师事务所统一受理并与委托人签订委托合同。
• Article 42 if a public accounting firm has in violation of the provisions of this law caused losses to its client or other interested parties , it shall bear the liability for compensation according to law
  第四十二条会计师事务所违反本法规定，给委托人、其他利害关系人造成损失的，应当依法承担赔偿责任。
• The cpas " civil liability is that the public accounting firm bears civil liability when the cpa does harm to the clients or the third party for his false act when he carries out his task
  注册会计师民事责任是指注册会计师在执行业务的过程中，因过错行为导致委托人或第三者受损害，会计师事务所应承担民事责任。