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章程

廣東省注冊會計師協會章程(修訂案)

2015618日 廣東省注冊會計師協會第六次會員代表大會審議通過)

 

第一章   總 則

diyitiao  genju《zhonghuarenmingongheguozhucehuijishifa》、《zhongguozhucehuijishixiehuizhangcheng》heguojiaqitayouguanfalv、faguideguiding,zhidingbenzhangcheng。

ag真人diertiao  benhuiquanchengweiguangdongshengzhucehuijishixiehui(yixiajianchengbenhui),yingwenmingchengwei: guangdong institute of certified public accountants,suoxie:gdicpa。

disantiao  benhuishiguangdongshengzhucehuijishidexingyezuzhi,yifaqudeshehuituantifarenzige,yifaduiguangdongshengzhucehuijishixingyejinxingzilvxingguanli。benhuishizhongguozhucehuijishixiehuidedifangzuzhi。

disitiao  benhuidezongzhishifuwu、jiandu、guanli、xiediao,jiyifuwuguojiajiansheweizhuti,yichengxinjiansheweizhuxian,zunshouxianfa、falv、faguiheguojiazhengce,weihuiyuanfuwu,jianduhuiyuanbaochizhiyezhiliang、zunshouzhiyedaode,yifashishixingyeguanli,xiediaoxingyenei、waibuguanxi,weihushehuigongzhongliyihehuiyuanhefaquanyi,cujinxingyechixujiankangfazhan。

diwutiao  benhuiyifajieshouguangdongshengcaizhengting、guangdongshengminzhengtingdezhidaohejiandu,jieshouzhongguozhucehuijishixiehuidezhidao。

diliutiao  benhuichenglizhongguogongchandangdezuzhi,fuzezhidaohexiediaoquanshengzhucehuijishixingyedangqungongzuo。

ag真人diqitiao  benhuihuizhishezaiguangzhou,dizhi:guangzhoushidongfengzhong

路481號粵財大廈17、18樓,郵政編碼:510045,網址:http://jalalalamgir.com

第二章  職 責

dibatiao benhuidezhuyaozhizeshi:

(yi)zhidingguangdongdiquzhucehuijishixingyefazhanguihuabingzuzhishishi;

(er)zhucehuijishizhucejihuiyuanguanli;

(san)duihuijishishiwusuosheli、hebinghezhenggaidengtichuyijian;

(si)jianduzhucehuijishizhiyezhunze、guizedeguancheshishi;

ag真人(wu)zhidingshishizhucehuijishixingyegexiangzilvguanlizhidu;

(liu)duizhucehuijishiderenzhizigehezhiyeqingkuangjinxingniandujiancha,zhidao、jianchaheducuhuijishishiwusuoguifanhuayunzuo;

(qi)duihuiyuanweifanfalvfaguihexingyezilvxingguanliguifandexingweijinxingdiaochaheshibingyuyixingyechengjie,duishexianweifaweiguixingweiyisongyouguanxingzhengjiguanchuli;

(ba)zuzhishishizhucehuijishiquanguotongyikaoshiguangdongdiqukaowugongzuo;

ag真人(jiu)zuzhihetuidonghuiyuankaizhanzhiyedaodejiaoyuheyewujineng、xiangguanzhishidepeixun;

(shi)zhichizhucehuijishiyifazhixingyewu,weihuqihefaquanyi,xiangyouguanfangmianfanyingqiyijianhejianyi;

ag真人(shiyi)zuzhiyewujiaoliu、kaizhanlilunyanjiu;

(shier)xiediaoxingyeneiwaiguanxi,youhuazhiyehuanjing;

ag真人(shisan)kaizhanguojijiaoliuyuhezuo;

(shisi)xuanchuanzhucehuijishishiye,tishengxingyexingxiang;

ag真人(shiwu)zuzhihuiyuankaizhanshehuigongyidenghuodong;

(shiliu)zhidaodijiyishangshizhucehuijishixiehuigongzuo;

ag真人(shiqi)falvfaguiguidingdehecaizhengdengxingzhengbumen、zhongguozhucehuijishixiehuiweituoxingshideqitazhize。

第三章  會 員

ag真人dijiutiao benhuihuiyuanfenweigerenhuiyuan、tuantihuiyuan。

ag真人fancanjiazhucehuijishiquanguotongyikaoshiquankehegebingjingshenqingpizhunzhe、yizhaoguidingkaohequdebenhuihuiyuanzigezhe,weibenhuigerenhuiyuan。gerenhuiyuanfenweizhiyehuiyuanyufeizhiyehuiyuan。qizhong,yifaqudezhongguozhucehuijishizhengshude,weizhiyehuiyuan。

yifapizhunshelideguangdongshengquyuneidehuijishishiwusuoweibenhuituantihuiyuan。

ag真人benhuigerenhuiyuanhetuantihuiyuan,junweizhongguozhucehuijishixiehuigerenhuiyuanhetuantihuiyuan。

dishitiao gerenhuiyuanxiangyouxialiequanli:

ag真人(yi)benhuidexuanjuquanhebeixuanjuquan;

(er)canjiabenhuizuzhidexuexihepeixunhuodong;

(san)canjiabenhuizuzhideyouguanzhuanyeyanjiu、jingyanjiaoliuheqitahuodong;

(si)huodebenhuitigongdeyouguanziliao;

(wu)tongguobenhuixiangyouguanfangmiantichuyijianhejianyi;

ag真人(liu)jiandubenhuigongzuo,tichupipinghejianyi;

(qi)anguidingshenqingtuichubenhui;

ag真人(ba)falv、fagui、guizhangguidingdeqitaxiangguanquanli。

dishiyitiao gerenhuiyuanyinglvxingxialieyiwu:

(yi)zunshoubenhuizhangcheng;

(er)zhixingbenhuijueyi;

(san)jieshoubenhuidejiandu、guanli;

(si)weihuzhucehuijishixingyeshengyu,weihuhuiyuanjiandetuanjie;

ag真人(wu)wanchengguidingdehouxujiaoyuxuexirenwu;

ag真人(liu)anguidingjiaonahuifei;

(qi)chengdanbenhuiweituodegongzuo;

ag真人(ba)falv、fagui、guizhangguidingdeqitaxiangguanyiwu。

ag真人dishiertiao tuantihuiyuanxiangyouxialiequanli:

ag真人(yi)canjiabenhuizuzhidexuexihepeixunhuodong;

ag真人(er)canjiabenhuizuzhideyouguanzhuanyeyanjiu、jingyanjiaoliuheqitahuodong;

(san)huodebenhuitigongdeyouguanziliao;

ag真人(si)zaizhiyehuoshejisusongguochengzhong,yudaozhongdawentishi,huodebenhuizainenglifanweineitigongdezhuanyejishudengfangmiandebangzhu;

(wu)tongguobenhuixiangyouguanfangmiantichuyijianhejianyi;

ag真人(liu)jiandubenhuigongzuo,tichuyijianhejianyi;

(qi)falv、fagui、guizhangguidingdeqitaxiangguanquanli。

dishisantiao tuantihuiyuanyinglvxingxialieyiwu:

(yi)zunshoubenhuizhangcheng;

(er)lvxingruhuishouxu,lingqutuantihuiyuanzheng;

ag真人(san)chuandahezhixingbenhuidegexiangjueyi;

ag真人(si)jieshoubenhuidejianduheguanli;

(wu)weihuzhucehuijishixingyeshengyu,weihuhuiyuanjiandetuanjie;

(liu)jianlineibuzhilijizhi,zhidingheshishineibuguanlizhidu;

ag真人(qi)jiaoyucongyerenyuanzunshouzhiyedaodehezhiyezhunze、guize;

ag真人(ba)zuzhicongyerenyuancanjiabenhuidegexianghuodong;

ag真人(jiu)weigerenhuiyuanxingshiquanli、lvxingyiwutigongbiyaotiaojian;

ag真人(shi)anguidingjiaonatuantihuiyuanhuifeijidaishouzhiyehuiyuangerenhuifei;

ag真人(shiyi)chengdanbenhuiweituodegongzuo;

(shier)falv、fagui、guizhangguidingdeqitaxiangguanyiwu。

ag真人dishisitiao  huiyuanjubulvxingyiwu,huozhebuzaijubeihuiyuanzigede,jinglishihuihuochangwulishihuibiaojuetongguohoukequanqituihuihuoyuyichuming。

huijishishiwusuohebing、fenlihebiangenghou,yingjishijinxingtuantihuiyuandedengjibiangeng,huanfatuantihuiyuanzheng;yizhuxiaohuobeicaizhengbumenchexiaodehuijishishiwusuo,qituantihuiyuanzigeziranquxiao,bingzhuxiaotuantihuiyuanzheng。

ag真人dishiwutiao huiyuanguanlibanfa,youbenhuichangshezhixingjigoucanzhaozhongguozhucehuijishixiehuidehuiyuanguanlibanfa,jiehewoshengjutiqingkuangniding,jinglishihuihuochangwulishihuipizhunzhixing。

第四章  會員代表大會

dishiliutiao benhuizuigaoquanlijigouweiquanshenghuiyuandaibiaodahui。huiyuandaibiaodahuimeiwunianjuxingyici,biyaoshi,youbenhuilishihuijuedingtiqianhuoyanqijuxing。

dishiqitiao huiyuandaibiaodahuidezhiquanshi:

(yi)zhiding、xiugaibenhuizhangcheng;

ag真人(er)xuanjubenhuilishihuilishi;

ag真人(san)xuanjubenhuijianshihuijianshi;

(si)taolunjuedingbenhuigongzuofangzhenherenwu;

ag真人(wu)shenyi、tongguobenhuilishihuidegongzuobaogao;

(liu)shenyi、tongguobenhuijianshihuidegongzuobaogao;

ag真人(qi)shenyi、tongguobenhuidehuifeishouzhibaogao;

ag真人(ba)qitayingyouhuiyuandaibiaodahuixingshidezhiquan。

dishibatiao huiyuandaibiaodahuidaibiaocaiquxuanju、xieshangheteyaodebanfachansheng。

ag真人dishijiutiao huiyuandaibiaodahuixuyousanfenzhieryishangdehuiyuandaibiaochuxifangnengzhaokai,qijueyixujingdaohuidaibiaobanshuyishangbiaojuetongguofangnengshengxiao。

第五章  理事會與常務理事會

ag真人diershitiao quanshenghuiyuandaibiaodahuixuanjuyidingmingerenyuanzuchengbenhuilishihui。lishihuirenqiyuhuiyuandaibiaodahuirenqixiangtong,qixingshizhiquanzhixiajielishihuichanshengshizhi。

ag真人diershiyitiao lishihuixianghuiyuandaibiaodahuibaogaogongzuobingduihuiyuandaibiaodahuifuze,qizhiquanshi:

ag真人(yi)juedinghuiyuandaibiaodahuidezhaokai;

ag真人(er)xuanjubenhuichangwulishi;

ag真人(san)xuanjubenhuilingdaochengyuan;

(si)shenyi、tongguochangshezhixingjigoulingdaochengyuan;

ag真人(wu)shendingbenhuichangshezhixingjigoudeshezhi;

ag真人(liu)shendingzhuanmenhezhuanyeweiyuanhuideshezhi、zhize、gongzuoguizejiweiyuanrenxuan;

ag真人(qi)duihuiyuanweifanfalvfaguihexingyezilvxingguanliguifandexingweizuochuxingyechengjiejueding;

(ba)shenyi、tongguobenhuideniandugongzuobaogao;

ag真人(jiu)shenyi、tongguobenhuidenianduhuifeishouzhibaogao;

(shi)tingqu、dafujianshihuitichudejianduyijianhejianyi;

(shiyi)qitayingyoulishihuixingshidezhiquan。

ag真人diershiertiao lishixuyouhuiyuandaibiaodahuidaibiaozhongxuanjuchansheng。jingguangdongshengcaizhengtingtuijiandelishi、changwulishirenxuanweibenhuidangranlishi、changwulishi。

ag真人zaihuiyuandaibiaodahuibihuiqijian,youyouguanfangmiantuijian,jinglishihuishenyi,kezengbuhuogenghuanlishi,bingzaixiayicihuiyuandaibiaodahuizhongyuyizhuiren。

ag真人diershisantiao lishibixujubeidejibentiaojian:

ag真人(yi)zhiyehuiyuanlishiyingqudezhucehuijishizhengshuhouzuijinlianxu5nianyishangdezhiyejingli,zhiyeyilaimeiyoushoudaoxingzhengchufaqiejin5nianweishoudaoxingyechengjie,juyoulianghaozhiyedaodehejiaogaozhuanyeshuiping,youshijianhenenglilvxinglishizhize;

ag真人(er)zhiyehuiyuanwaidelishiyingshiyuzhucehuijishixingyexiangguandezhengfubumentuijian,huocongshihuijishenjixiangguanlilunyanjiu(shiwu)gongzuo,qiejuyoujiaogaoshengwang、rexinzhucehuijishishiye、youshijianhejinglicanjialishihuigexianghuodongderenshi。

ag真人diershisitiao  lishirenzhijianggenjubutongqingxingzidongquxiaohuobeibamian,bingzaixiayicihuiyuandaibiaodahuizhongyuyizhuiren:

ag真人(yi)lishiyintuihui、zhuanhuihuoqitayuanyinbeiquxiaohuiyuanzigede,qilishizigeziranquxiao。

ag真人jingyouguanfangmiantuijiandelishiyingongzuobiandongdengyuanyinyingjishibanligenghuanshouxu。

(er)lishizairenzhiqijianyouxialieqingxingzhiyide,jinglishihuishenyi,kebamianqilishizhiwu:

ag真人1.yinweifaweiguixingweishoudaoxingzhengchufade;

ag真人2.yinweifaxingweishoudaoxingshichufade;

ag真人3.bulvxinghuiyuanyiwude。

diershiwutiao lishihuihuiyimeinianjuxingyici,biyaoshi,keyitiqianhuotuichizhaokai,huokecaiyongtongxunfangshizhaokai。

ag真人lishihuihuiyixuyousanfenzhierlishichuxifangnengzhaokai,qijueyixujingdaohuilishisanfenzhieryishangbiaojuetongguofangnengshengxiao。

diershiliutiao lishihuixuanjuhuichangyiren、fuhuichangruoganren、changwulishiruoganrenzuchengchangwulishihui。

diershiqitiao huichang、fuhuichang、changwulishi、lishirenqiwunian,keyilianxuanlianren,danhuichangrenqibudechaoguoliangjieqiezuigaorenzhinianlingbuchaoguo70zhousui。

diershibatiao changwulishihuizailishihuibihuiqijianxingshilishihuidiershiyitiaochudi(er)xiangwaidezhiquan。

diershijiutiao changwulishihuihuiyimeinianzhishaojuxingliangci,huokecaiyongtongxunfangshizhaokai。

changwulishihuihuiyixuyousanfenzhierchangwulishichuxifangnengzhaokai,qijueyixujingdaohuichangwulishisanfenzhieryishangbiaojuetongguofangnengshengxiao。

ag真人disanshitiao changwulishirenzhiqijian,wuteshuqingkuanglianxusancihuoleijiwucibucanjiachangwulishihuihuiyide,jiangshiweizidongfangqirenzhi。

ag真人disanshiyitiao huichangzhaoji、zhuchichangwulishihui、lishihuihequanshenghuiyuandaibiaodahui,bingjiandu、jianchaqijueyideguancheshishi。

ag真人disanshiertiao benhuilishi、changwulishi、fuhuichang、huichangyingdangchengshishouxin,qinmianjinze,mofanzhixingfalv、faguihebenhuidezhangcheng,wanchengbenhuijiaobandegongzuo,weihuzhucehuijishixingyedezhengtiliyi。

ag真人lishi、changwulishi、fuhuichang、huichangbudeliyongqizaibenhuidanrendezhiwujixiangyoudezhiquanmouqiubuzhengdanggerenliyihuozaizhiyezhongjinxingbuzhengdangjingzheng。

第六章  監事會

ag真人disanshisantiao  benhuishelijianshihui。jianshihuiyouruoganrenzucheng,jinghuiyuandaibiaodahuixuanjuchansheng。lishibudejianrenjianshi。jianshihuirenqiyuhuiyuandaibiaodahuirenqixiangtong。

disanshisitiao jianshihuixianghuiyuandaibiaodahuifuze,qizhuyaozhiquanshi:

ag真人(yi)xianghuiyuandaibiaodahuibaogaogongzuo;

(er)jianduhuiyuandaibiaodahui、lishihuihechangwulishihuidexuanju、bamian;

(san)duibenhuicaiwuzhuangkuangjinxingjiandu;

(si)jianshiliexilishihui、changwulishihuihuiyi,youquantichuzhixunhejianyi;

(wu)jiandulishihui、changwulishihuihechangshezhixingjigouzunshoufalvhebenhuizhangchengdeqingkuang。

ag真人disanshiwutiao  jianshibixujubeidejibentiaojian:

(yi)zhiyehuiyuanjianshiyingqudezhucehuijishizhengshuhouzuijinlianxu5nianyishangdezhiyejingli,zhiyeyilaimeiyoushoudaoxingzhengchufahuoxingyechengjie,juyoulianghaozhiyedaodehejiaogaozhuanyeshuiping,youshijianhenenglilvxingjianshizhiquan。

(er)zhiyehuiyuanwaidejianshiyingshiyuzhucehuijishixingyexiangguandezhengfubumentuijian,huocongshihuijishenjixiangguanlilunyanjiu(shiwu)gongzuo,qiejuyoujiaogaoshengwang、rexinzhucehuijishishiye、youshijianhejinglicanjiajianshihuigexianghuodongderenshi。

ag真人disanshiliutiao  jianshiyintuihui、zhuanhuihuoqitayuanyinbeiquxiaohuiyuanzigede,huobushiyirenzhide,qijianshizigeziranquxiao。

disanshiqitiao  jianshiyingdangchengshishouxin、keguangongzheng、baoshoumimi,zunshoufalvfaguihebenhuizhangcheng,jieshouhuiyuandaibiaodahuilingdao,qieshilvxingzhiquan。

第七章  專門和專業委員會

disanshibatiao lishihuisheruoganzhuanmenweiyuanhui。zhuanmenweiyuanhuishilishihuilvxingzhizedezhuanmengongzuojigou,duilishihuifuze。

lishihuisheruoganzhuanyeweiyuanhui。zhuanyeweiyuanhuifuzechuliguangdongshengzhucehuijishixingyefazhanzhongdezhuanyejishuwenti,duilishihuifuze。

disanshijiutiao zhuanmenhezhuanyeweiyuanhuideshezhi、zhize、gongzuoguize、weiyuandepinrenhejiepin,youchangshezhixingjigoutichufangan,jinglishihuihuochangwulishihuishenyipizhun。

第八章  常設執行機構

ag真人disishitiao benhuimishuchuweibenhuidechangshezhixingjigou,fuzejutiluoshibenhuihuiyuandaibiaodahui、lishihui、changwulishihuidegexiangjueyi、jueding,chengdanbenhuiderichanggongzuo。

disishiyitiao benhuimishuchushemishuchangyiren、fumishuchangruoganren。mishuchang、fumishuchangyouguangdongshengcaizhengtingtuijian,jinglishihuihuochangwulishihuishenyitongguohou,youguangdongshengcaizhengtingbanlirenzhi。

disishiertiao mishuchangweibenhuidefadingdaibiaoren。mishuchangzhuchimishuchurichanggongzuo,fumishuchangxiezhumishuchanggongzuo。mishuchugezhinengbumendeshezhi,youmishuchangtichufangan,jinglishihuihuochangwulishihuishenyihou,baoguangdongshengcaizhengtingpizhun。

第九章 地級以上市注冊會計師協會

disishisantiao dijiyishangshizhucehuijishixiehuidechenglixujingbenhuipizhun,bingbaozhongguozhucehuijishixiehuibeian。

ag真人disishisitiao dijiyishangshizhucehuijishixiehuidezuzhiyunxinghezhizequanxian,yizhaoguojiafalv、faguihebenhuishouquanbanli。qizhangchengyoudangdihuiyuandaibiaodahuiyifazhiding,baobenhuihedangdizhengfuzhuguanbumenbeian。

第十章   經費及資產管理

ag真人disishiwutiao benhuijingfeilaiyuanbaokuo:

(yi)huifei;

(er)huiyuanzanzhu;

(san)caizhengbokuan;

ag真人(si)shehuijuanzenghezizhu;

ag真人(wu)zhongguozhucehuijishixiehuizizhu;

(liu)qitahefashouru。

disishiliutiao benhuianzhaozhongguozhucehuijishixiehuihuifeiguanliguidingshouquhuiyuanhuifei。

disishiqitiao  benhuijingfeibixuyongyubenzhangchengguidingdezhizefanweiheshiyedefazhan,budezaihuiyuanzhongfenpei。

disishibatiao  benhuiyifajianlicaiwuguanlizhidu,baozhenghuijiziliaodezhenshi、wanzheng。

disishijiutiao  benhuidezichanguanlizhixingguojiaguidingdecaiwuguanlizhidu,jieshouhuiyuandaibiaodahuiheguangdongshengcaizhengtingdejiandu。jingfeilaiyuanshuyucaizhengbokuanhuoshehuijuanzeng、zizhude,jieshoushenjijiguandejiandu。

diwushitiao benhuinianducaiwushouzhibaogaopinqinghuijishishiwusuojinxingshenji。

diwushiyitiao  benhuidezichan,renhedanwei、gerenbudeqinzhan、sifenhenuoyong。

第十一章  終止程序

ag真人diwushiertiao   benhuiwanchengzongzhihuozixingjiesanhuoyouyufenli、hebingdengyuanyinxuyaozhuxiaode,youlishihuihuochangwulishihuitichuzhongzhidongyi。

diwushisantiao   benhuizhongzhidongyixujingquanshenghuiyuandaibiaodahuisanfenzhieryishangdaibiaobiaojuetongguo,bingbaoguangdongshengcaizhengtingshenchatongyi。

ag真人diwushisitiao   benhuizhongzhiqian,xuzaiguangdongshengcaizhengtingdezhidaoxiachengliqingsuanzuzhi、qinglizhaiquanzhaiwu,chulishanhoushiyi。qingsuanqijian,bukaizhanqingsuanyiwaidehuodong。

diwushiwutiao   benhuijingshetuandengjiguanlijiguanbanlizhuxiaodengjishouxuhoujiweizhongzhi。

ag真人diwushiliutiao   benhuizhongzhihoudeshengyucaichan,zaiguangdongshengcaizhengtingdejianduxia,anzhaoguojiayouguanguiding,yongyufazhanyubentuantizongzhixiangguandeshiye。

ag真人dishierzhang  fu  ze

ag真人diwushiqitiao duibenzhangchengdexiugai,jinglishihuibiaojuetongguohoubaohuiyuandaibiaodahuishending。biyaoshiyouchangwulishihuitiyi,jinglishihuihuiyibiaojuetongguo,keduibenzhangchengzuobuchongxingdeguiding。

diwushibatiao   benzhangchengjingquanshenghuiyuandaibiaodahuibiaojuetongguozhiriqishixing;benzhangchengdejieshiquanshuyubenhuilishihui。

diwushijiutiao   benzhangchengziguangdongshengminzhengtinghezhunzhiriqishengxiao,bingbaozhongguozhucehuijishixiehui、guangdongshengcaizhengtingbeian。

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