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《注册会计师行业诚信建设纲要》印发
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财会〔2023〕5号
各省、自治区、直辖市财政厅(局),深圳市财政局,新疆生产建设兵团财政局,各会计师事务所,有关单位:
为贯彻落实《中共中央办公厅 国务院办公厅关于进一步加强财会监督工作的意见》、《国务院办公厅关于进一步规范财务审计秩序促进注册会计师行业健康发展的意见》(国办发〔2021〕30号)要求,适应新时代高质量发展和全面建设社会主义现代化强国对注册会计师行业诚信建设提出的要求,增强行业诚信观念,提升执业质量,营造守法经营、诚信服务的行业文化,我部制定了《注册会计师行业诚信建设纲要》,现印发给你们,请结合本地实际,认真贯彻落实。
附件:《注册会计师行业诚信建设纲要》
财政部
2023年3月14日
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