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湖南省实施《中华人民共和国会计法》办法

Article 21

Amended

代理记账业务必须由具有代理记账资格的机构承接,个人不得承接代理记账业务。

国家工作人员不得兼职从事代理记账业务。

任何单位不得委托不具有代理记账资格的机构代理记账。

Local Regulations · 湖南省人民代表大会常务委员会 · In force from May 31, 2023

Article 20Back to full textArticle 22

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