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章程

广东省注册会计师协会章程(修订案)

2015618日 广东省注册会计师协会第六次会员代表大会审议通过)

 

第一章   总 则

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

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。

恒峰diwutiao  benhuiyifajieshouguangdongshengcaizhengting、guangdongshengminzhengtingdezhidaohejiandu,jieshouzhongguozhucehuijishixiehuidezhidao。

diliutiao  benhuichenglizhongguogongchandangdezuzhi,fuzezhidaohexiediaoquanshengzhucehuijishixingyedangqungongzuo。

恒峰diqitiao  benhuihuizhishezaiguangzhou,dizhi:guangzhoushidongfengzhong

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第二章  职 责

恒峰dibatiao benhuidezhuyaozhizeshi:

恒峰(yi)zhidingguangdongdiquzhucehuijishixingyefazhanguihuabingzuzhishishi;

(er)zhucehuijishizhucejihuiyuanguanli;

恒峰(san)duihuijishishiwusuosheli、hebinghezhenggaidengtichuyijian;

(si)jianduzhucehuijishizhiyezhunze、guizedeguancheshishi;

(wu)zhidingshishizhucehuijishixingyegexiangzilvguanlizhidu;

(liu)duizhucehuijishiderenzhizigehezhiyeqingkuangjinxingniandujiancha,zhidao、jianchaheducuhuijishishiwusuoguifanhuayunzuo;

(qi)duihuiyuanweifanfalvfaguihexingyezilvxingguanliguifandexingweijinxingdiaochaheshibingyuyixingyechengjie,duishexianweifaweiguixingweiyisongyouguanxingzhengjiguanchuli;

(ba)zuzhishishizhucehuijishiquanguotongyikaoshiguangdongdiqukaowugongzuo;

(jiu)zuzhihetuidonghuiyuankaizhanzhiyedaodejiaoyuheyewujineng、xiangguanzhishidepeixun;

恒峰(shi)zhichizhucehuijishiyifazhixingyewu,weihuqihefaquanyi,xiangyouguanfangmianfanyingqiyijianhejianyi;

恒峰(shiyi)zuzhiyewujiaoliu、kaizhanlilunyanjiu;

(shier)xiediaoxingyeneiwaiguanxi,youhuazhiyehuanjing;

(shisan)kaizhanguojijiaoliuyuhezuo;

恒峰(shisi)xuanchuanzhucehuijishishiye,tishengxingyexingxiang;

(shiwu)zuzhihuiyuankaizhanshehuigongyidenghuodong;

恒峰(shiliu)zhidaodijiyishangshizhucehuijishixiehuigongzuo;

(shiqi)falvfaguiguidingdehecaizhengdengxingzhengbumen、zhongguozhucehuijishixiehuiweituoxingshideqitazhize。

第三章  会 员

dijiutiao benhuihuiyuanfenweigerenhuiyuan、tuantihuiyuan。

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

恒峰yifapizhunshelideguangdongshengquyuneidehuijishishiwusuoweibenhuituantihuiyuan。

benhuigerenhuiyuanhetuantihuiyuan,junweizhongguozhucehuijishixiehuigerenhuiyuanhetuantihuiyuan。

dishitiao gerenhuiyuanxiangyouxialiequanli:

(yi)benhuidexuanjuquanhebeixuanjuquan;

(er)canjiabenhuizuzhidexuexihepeixunhuodong;

恒峰(san)canjiabenhuizuzhideyouguanzhuanyeyanjiu、jingyanjiaoliuheqitahuodong;

恒峰(si)huodebenhuitigongdeyouguanziliao;

(wu)tongguobenhuixiangyouguanfangmiantichuyijianhejianyi;

(liu)jiandubenhuigongzuo,tichupipinghejianyi;

恒峰(qi)anguidingshenqingtuichubenhui;

恒峰(ba)falv、fagui、guizhangguidingdeqitaxiangguanquanli。

恒峰dishiyitiao gerenhuiyuanyinglvxingxialieyiwu:

(yi)zunshoubenhuizhangcheng;

(er)zhixingbenhuijueyi;

恒峰(san)jieshoubenhuidejiandu、guanli;

(si)weihuzhucehuijishixingyeshengyu,weihuhuiyuanjiandetuanjie;

(wu)wanchengguidingdehouxujiaoyuxuexirenwu;

恒峰(liu)anguidingjiaonahuifei;

(qi)chengdanbenhuiweituodegongzuo;

恒峰(ba)falv、fagui、guizhangguidingdeqitaxiangguanyiwu。

恒峰dishiertiao tuantihuiyuanxiangyouxialiequanli:

恒峰(yi)canjiabenhuizuzhidexuexihepeixunhuodong;

(er)canjiabenhuizuzhideyouguanzhuanyeyanjiu、jingyanjiaoliuheqitahuodong;

(san)huodebenhuitigongdeyouguanziliao;

(si)zaizhiyehuoshejisusongguochengzhong,yudaozhongdawentishi,huodebenhuizainenglifanweineitigongdezhuanyejishudengfangmiandebangzhu;

(wu)tongguobenhuixiangyouguanfangmiantichuyijianhejianyi;

(liu)jiandubenhuigongzuo,tichuyijianhejianyi;

(qi)falv、fagui、guizhangguidingdeqitaxiangguanquanli。

dishisantiao tuantihuiyuanyinglvxingxialieyiwu:

(yi)zunshoubenhuizhangcheng;

(er)lvxingruhuishouxu,lingqutuantihuiyuanzheng;

(san)chuandahezhixingbenhuidegexiangjueyi;

恒峰(si)jieshoubenhuidejianduheguanli;

(wu)weihuzhucehuijishixingyeshengyu,weihuhuiyuanjiandetuanjie;

(liu)jianlineibuzhilijizhi,zhidingheshishineibuguanlizhidu;

(qi)jiaoyucongyerenyuanzunshouzhiyedaodehezhiyezhunze、guize;

恒峰(ba)zuzhicongyerenyuancanjiabenhuidegexianghuodong;

恒峰(jiu)weigerenhuiyuanxingshiquanli、lvxingyiwutigongbiyaotiaojian;

(shi)anguidingjiaonatuantihuiyuanhuifeijidaishouzhiyehuiyuangerenhuifei;

(shiyi)chengdanbenhuiweituodegongzuo;

恒峰(shier)falv、fagui、guizhangguidingdeqitaxiangguanyiwu。

恒峰dishisitiao  huiyuanjubulvxingyiwu,huozhebuzaijubeihuiyuanzigede,jinglishihuihuochangwulishihuibiaojuetongguohoukequanqituihuihuoyuyichuming。

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

dishiwutiao huiyuanguanlibanfa,youbenhuichangshezhixingjigoucanzhaozhongguozhucehuijishixiehuidehuiyuanguanlibanfa,jiehewoshengjutiqingkuangniding,jinglishihuihuochangwulishihuipizhunzhixing。

第四章  会员代表大会

dishiliutiao benhuizuigaoquanlijigouweiquanshenghuiyuandaibiaodahui。huiyuandaibiaodahuimeiwunianjuxingyici,biyaoshi,youbenhuilishihuijuedingtiqianhuoyanqijuxing。

dishiqitiao huiyuandaibiaodahuidezhiquanshi:

(yi)zhiding、xiugaibenhuizhangcheng;

(er)xuanjubenhuilishihuilishi;

(san)xuanjubenhuijianshihuijianshi;

恒峰(si)taolunjuedingbenhuigongzuofangzhenherenwu;

恒峰(wu)shenyi、tongguobenhuilishihuidegongzuobaogao;

(liu)shenyi、tongguobenhuijianshihuidegongzuobaogao;

(qi)shenyi、tongguobenhuidehuifeishouzhibaogao;

(ba)qitayingyouhuiyuandaibiaodahuixingshidezhiquan。

恒峰dishibatiao huiyuandaibiaodahuidaibiaocaiquxuanju、xieshangheteyaodebanfachansheng。

dishijiutiao huiyuandaibiaodahuixuyousanfenzhieryishangdehuiyuandaibiaochuxifangnengzhaokai,qijueyixujingdaohuidaibiaobanshuyishangbiaojuetongguofangnengshengxiao。

第五章  理事会与常务理事会

diershitiao quanshenghuiyuandaibiaodahuixuanjuyidingmingerenyuanzuchengbenhuilishihui。lishihuirenqiyuhuiyuandaibiaodahuirenqixiangtong,qixingshizhiquanzhixiajielishihuichanshengshizhi。

diershiyitiao lishihuixianghuiyuandaibiaodahuibaogaogongzuobingduihuiyuandaibiaodahuifuze,qizhiquanshi:

恒峰(yi)juedinghuiyuandaibiaodahuidezhaokai;

(er)xuanjubenhuichangwulishi;

(san)xuanjubenhuilingdaochengyuan;

恒峰(si)shenyi、tongguochangshezhixingjigoulingdaochengyuan;

恒峰(wu)shendingbenhuichangshezhixingjigoudeshezhi;

(liu)shendingzhuanmenhezhuanyeweiyuanhuideshezhi、zhize、gongzuoguizejiweiyuanrenxuan;

恒峰(qi)duihuiyuanweifanfalvfaguihexingyezilvxingguanliguifandexingweizuochuxingyechengjiejueding;

恒峰(ba)shenyi、tongguobenhuideniandugongzuobaogao;

(jiu)shenyi、tongguobenhuidenianduhuifeishouzhibaogao;

(shi)tingqu、dafujianshihuitichudejianduyijianhejianyi;

(shiyi)qitayingyoulishihuixingshidezhiquan。

diershiertiao lishixuyouhuiyuandaibiaodahuidaibiaozhongxuanjuchansheng。jingguangdongshengcaizhengtingtuijiandelishi、changwulishirenxuanweibenhuidangranlishi、changwulishi。

zaihuiyuandaibiaodahuibihuiqijian,youyouguanfangmiantuijian,jinglishihuishenyi,kezengbuhuogenghuanlishi,bingzaixiayicihuiyuandaibiaodahuizhongyuyizhuiren。

diershisantiao lishibixujubeidejibentiaojian:

(yi)zhiyehuiyuanlishiyingqudezhucehuijishizhengshuhouzuijinlianxu5nianyishangdezhiyejingli,zhiyeyilaimeiyoushoudaoxingzhengchufaqiejin5nianweishoudaoxingyechengjie,juyoulianghaozhiyedaodehejiaogaozhuanyeshuiping,youshijianhenenglilvxinglishizhize;

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

diershisitiao  lishirenzhijianggenjubutongqingxingzidongquxiaohuobeibamian,bingzaixiayicihuiyuandaibiaodahuizhongyuyizhuiren:

(yi)lishiyintuihui、zhuanhuihuoqitayuanyinbeiquxiaohuiyuanzigede,qilishizigeziranquxiao。

恒峰jingyouguanfangmiantuijiandelishiyingongzuobiandongdengyuanyinyingjishibanligenghuanshouxu。

(er)lishizairenzhiqijianyouxialieqingxingzhiyide,jinglishihuishenyi,kebamianqilishizhiwu:

1.yinweifaweiguixingweishoudaoxingzhengchufade;

恒峰2.yinweifaxingweishoudaoxingshichufade;

恒峰3.bulvxinghuiyuanyiwude。

diershiwutiao lishihuihuiyimeinianjuxingyici,biyaoshi,keyitiqianhuotuichizhaokai,huokecaiyongtongxunfangshizhaokai。

lishihuihuiyixuyousanfenzhierlishichuxifangnengzhaokai,qijueyixujingdaohuilishisanfenzhieryishangbiaojuetongguofangnengshengxiao。

diershiliutiao lishihuixuanjuhuizhangyiren、fuhuizhangruoganren、changwulishiruoganrenzuchengchangwulishihui。

diershiqitiao huizhang、fuhuizhang、changwulishi、lishirenqiwunian,keyilianxuanlianren,danhuizhangrenqibudechaoguoliangjieqiezuigaorenzhinianlingbuchaoguo70zhousui。

diershibatiao changwulishihuizailishihuibihuiqijianxingshilishihuidiershiyitiaochudi(er)xiangwaidezhiquan。

diershijiutiao changwulishihuihuiyimeinianzhishaojuxingliangci,huokecaiyongtongxunfangshizhaokai。

恒峰changwulishihuihuiyixuyousanfenzhierchangwulishichuxifangnengzhaokai,qijueyixujingdaohuichangwulishisanfenzhieryishangbiaojuetongguofangnengshengxiao。

恒峰disanshitiao changwulishirenzhiqijian,wuteshuqingkuanglianxusancihuoleijiwucibucanjiachangwulishihuihuiyide,jiangshiweizidongfangqirenzhi。

disanshiyitiao huizhangzhaoji、zhuchichangwulishihui、lishihuihequanshenghuiyuandaibiaodahui,bingjiandu、jianchaqijueyideguancheshishi。

恒峰disanshiertiao benhuilishi、changwulishi、fuhuizhang、huizhangyingdangchengshishouxin,qinmianjinze,mofanzhixingfalv、faguihebenhuidezhangcheng,wanchengbenhuijiaobandegongzuo,weihuzhucehuijishixingyedezhengtiliyi。

恒峰lishi、changwulishi、fuhuizhang、huizhangbudeliyongqizaibenhuidanrendezhiwujixiangyoudezhiquanmouqiubuzhengdanggerenliyihuozaizhiyezhongjinxingbuzhengdangjingzheng。

第六章  监事会

disanshisantiao  benhuishelijianshihui。jianshihuiyouruoganrenzucheng,jinghuiyuandaibiaodahuixuanjuchansheng。lishibudejianrenjianshi。jianshihuirenqiyuhuiyuandaibiaodahuirenqixiangtong。

disanshisitiao jianshihuixianghuiyuandaibiaodahuifuze,qizhuyaozhiquanshi:

(yi)xianghuiyuandaibiaodahuibaogaogongzuo;

恒峰(er)jianduhuiyuandaibiaodahui、lishihuihechangwulishihuidexuanju、bamian;

(san)duibenhuicaiwuzhuangkuangjinxingjiandu;

(si)jianshiliexilishihui、changwulishihuihuiyi,youquantichuzhixunhejianyi;

(wu)jiandulishihui、changwulishihuihechangshezhixingjigouzunshoufalvhebenhuizhangchengdeqingkuang。

disanshiwutiao  jianshibixujubeidejibentiaojian:

(yi)zhiyehuiyuanjianshiyingqudezhucehuijishizhengshuhouzuijinlianxu5nianyishangdezhiyejingli,zhiyeyilaimeiyoushoudaoxingzhengchufahuoxingyechengjie,juyoulianghaozhiyedaodehejiaogaozhuanyeshuiping,youshijianhenenglilvxingjianshizhiquan。

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

恒峰disanshiliutiao  jianshiyintuihui、zhuanhuihuoqitayuanyinbeiquxiaohuiyuanzigede,huobushiyirenzhide,qijianshizigeziranquxiao。

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

第七章  专门和专业委员会

恒峰disanshibatiao lishihuisheruoganzhuanmenweiyuanhui。zhuanmenweiyuanhuishilishihuilvxingzhizedezhuanmengongzuojigou,duilishihuifuze。

lishihuisheruoganzhuanyeweiyuanhui。zhuanyeweiyuanhuifuzechuliguangdongshengzhucehuijishixingyefazhanzhongdezhuanyejishuwenti,duilishihuifuze。

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

第八章  常设执行机构

恒峰disishitiao benhuimishuchuweibenhuidechangshezhixingjigou,fuzejutiluoshibenhuihuiyuandaibiaodahui、lishihui、changwulishihuidegexiangjueyi、jueding,chengdanbenhuiderichanggongzuo。

disishiyitiao benhuimishuchushemishuzhangyiren、fumishuzhangruoganren。mishuzhang、fumishuzhangyouguangdongshengcaizhengtingtuijian,jinglishihuihuochangwulishihuishenyitongguohou,youguangdongshengcaizhengtingbanlirenzhi。

恒峰disishiertiao mishuzhangweibenhuidefadingdaibiaoren。mishuzhangzhuchimishuchurichanggongzuo,fumishuzhangxiezhumishuzhanggongzuo。mishuchugezhinengbumendeshezhi,youmishuzhangtichufangan,jinglishihuihuochangwulishihuishenyihou,baoguangdongshengcaizhengtingpizhun。

第九章 地级以上市注册会计师协会

disishisantiao dijiyishangshizhucehuijishixiehuidechenglixujingbenhuipizhun,bingbaozhongguozhucehuijishixiehuibeian。

disishisitiao dijiyishangshizhucehuijishixiehuidezuzhiyunxinghezhizequanxian,yizhaoguojiafalv、faguihebenhuishouquanbanli。qizhangchengyoudangdihuiyuandaibiaodahuiyifazhiding,baobenhuihedangdizhengfuzhuguanbumenbeian。

第十章   经费及资产管理

恒峰disishiwutiao benhuijingfeilaiyuanbaokuo:

(yi)huifei;

(er)huiyuanzanzhu;

(san)caizhengbokuan;

恒峰(si)shehuijuanzenghezizhu;

恒峰(wu)zhongguozhucehuijishixiehuizizhu;

(liu)qitahefashouru。

disishiliutiao benhuianzhaozhongguozhucehuijishixiehuihuifeiguanliguidingshouquhuiyuanhuifei。

disishiqitiao  benhuijingfeibixuyongyubenzhangchengguidingdezhizefanweiheshiyedefazhan,budezaihuiyuanzhongfenpei。

disishibatiao  benhuiyifajianlicaiwuguanlizhidu,baozhenghuijiziliaodezhenshi、wanzheng。

disishijiutiao  benhuidezichanguanlizhixingguojiaguidingdecaiwuguanlizhidu,jieshouhuiyuandaibiaodahuiheguangdongshengcaizhengtingdejiandu。jingfeilaiyuanshuyucaizhengbokuanhuoshehuijuanzeng、zizhude,jieshoushenjijiguandejiandu。

diwushitiao benhuinianducaiwushouzhibaogaopinqinghuijishishiwusuojinxingshenji。

恒峰diwushiyitiao  benhuidezichan,renhedanwei、gerenbudeqinzhan、sifenhenuoyong。

第十一章  终止程序

diwushiertiao   benhuiwanchengzongzhihuozixingjiesanhuoyouyufenli、hebingdengyuanyinxuyaozhuxiaode,youlishihuihuochangwulishihuitichuzhongzhidongyi。

diwushisantiao   benhuizhongzhidongyixujingquanshenghuiyuandaibiaodahuisanfenzhieryishangdaibiaobiaojuetongguo,bingbaoguangdongshengcaizhengtingshenchatongyi。

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

diwushiwutiao   benhuijingshetuandengjiguanlijiguanbanlizhuxiaodengjishouxuhoujiweizhongzhi。

diwushiliutiao   benhuizhongzhihoudeshengyucaichan,zaiguangdongshengcaizhengtingdejianduxia,anzhaoguojiayouguanguiding,yongyufazhanyubentuantizongzhixiangguandeshiye。

dishierzhang  fu  ze

恒峰diwushiqitiao duibenzhangchengdexiugai,jinglishihuibiaojuetongguohoubaohuiyuandaibiaodahuishending。biyaoshiyouchangwulishihuitiyi,jinglishihuihuiyibiaojuetongguo,keduibenzhangchengzuobuchongxingdeguiding。

diwushibatiao   benzhangchengjingquanshenghuiyuandaibiaodahuibiaojuetongguozhiriqishixing;benzhangchengdejieshiquanshuyubenhuilishihui。

diwushijiutiao   benzhangchengziguangdongshengminzhengtinghezhunzhiriqishengxiao,bingbaozhongguozhucehuijishixiehui、guangdongshengcaizhengtingbeian。

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