據(ju)了解，國際會(hui)計公(gong)司一般(ban)以3年(nian)(nian)左右為限，即合(he)伙(huo)人(ren)(ren)在離(li)職(zhi)之(zhi)后3年(nian)(nian)內(nei)不得帶(dai)走原有(you)(you)客戶。為此，部(bu)分(fen)國際會(hui)計公(gong)司規(gui)定(ding)，合(he)伙(huo)人(ren)(ren)離(li)職(zhi)時(shi)其(qi)利益分(fen)配(pei)權利自動終止，但其(qi)持有(you)(you)的合(he)伙(huo)財產繼續留(liu)置，一旦合(he)伙(huo)人(ren)(ren)違反競業約定(ding)，將以其(qi)合(he)伙(huo)財產為補償，同(tong)時(shi)依法追究(jiu)其(qi)相關責任。

　　大(da)(da)(da)中型(xing)會(hui)計師(shi)(shi)事(shi)務(wu)所(suo)(suo)(suo)通過本(ben)次轉制，至少(shao)從(cong)上述10個關(guan)鍵環節 加大(da)(da)(da)改革力度，結合(he)《會(hui)計師(shi)(shi)事(shi)務(wu)所(suo)(suo)(suo)分所(suo)(suo)(suo)管(guan)理暫行辦法》，實現大(da)(da)(da)中型(xing)會(hui)計師(shi)(shi)事(shi)務(wu)所(suo)(suo)(suo)實質上的(de)(de)統一。這(zhe)是行業加快發展的(de)(de)根本(ben)，也是希(xi)望之所(suo)(suo)(suo)在。這(zhe)樣(yang)的(de)(de)大(da)(da)(da)中型(xing)會(hui)計師(shi)(shi)事(shi)務(wu)所(suo)(suo)(suo)，尤其是大(da)(da)(da)型(xing)會(hui)計師(shi)(shi)事(shi)務(wu)所(suo)(suo)(suo)，才能達(da)到國辦56號文件提出的(de)(de)承擔關(guan)系國計民生(sheng)的(de)(de)重點骨干企業審計相關(guan)業務(wu)的(de)(de)目(mu)標(biao)。

　　五、齊心協(xie)力推動(dong)轉制(zhi)工(gong)作平穩順利(li)進(jin)行(xing)

　　（一）各(ge)省(sheng)級(ji)財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)門(men)(men)(men)(men)要(yao)(yao)高(gao)度重(zhong)視、精心組(zu)織、抓好協(xie)調推進(jin)我國(guo)大(da)中(zhong)型會計師事(shi)(shi)(shi)務(wu)所(suo)向(xiang)特(te)殊普(pu)通合伙組(zu)織形式轉(zhuan)(zhuan)(zhuan)制(zhi)(zhi)(zhi)(zhi)(zhi)是(shi)一項全新的(de)(de)(de)系統工(gong)(gong)(gong)(gong)程，政(zheng)(zheng)(zheng)(zheng)(zheng)策性強(qiang)，涉及面廣(guang)，影響深遠。各(ge)省(sheng)級(ji)財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)門(men)(men)(men)(men)具體負責大(da)中(zhong)型會計師事(shi)(shi)(shi)務(wu)所(suo)的(de)(de)(de)轉(zhuan)(zhuan)(zhuan)制(zhi)(zhi)(zhi)(zhi)(zhi)審(shen)批工(gong)(gong)(gong)(gong)作(zuo)，直(zhi)接關系轉(zhuan)(zhuan)(zhuan)制(zhi)(zhi)(zhi)(zhi)(zhi)過(guo)程順利(li)與否，一定(ding)要(yao)(yao)認(ren)(ren)真學習(xi)貫徹《暫(zan)行規定(ding)》，把握政(zheng)(zheng)(zheng)(zheng)(zheng)策、提(ti)高(gao)認(ren)(ren)識(shi)、加(jia)強(qiang)領導(dao)、周密安(an)排，確保轉(zhuan)(zhuan)(zhuan)制(zhi)(zhi)(zhi)(zhi)(zhi)審(shen)批等各(ge)項行政(zheng)(zheng)(zheng)(zheng)(zheng)管(guan)理(li)工(gong)(gong)(gong)(gong)作(zuo)依(yi)法(fa)、有序、高(gao)效(xiao)運行。《暫(zan)行規定(ding)》由財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)、國(guo)家(jia)(jia)工(gong)(gong)(gong)(gong)商(shang)行政(zheng)(zheng)(zheng)(zheng)(zheng)管(guan)理(li)總局(ju)聯(lian)合發布，充分體現了(le)工(gong)(gong)(gong)(gong)商(shang)行政(zheng)(zheng)(zheng)(zheng)(zheng)主管(guan)部(bu)(bu)(bu)門(men)(men)(men)(men)對轉(zhuan)(zhuan)(zhuan)制(zhi)(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)作(zuo)的(de)(de)(de)重(zhong)視和(he)(he)支持。《暫(zan)行規定(ding)》明確，會計師事(shi)(shi)(shi)務(wu)所(suo)申請(qing)轉(zhuan)(zhuan)(zhuan)制(zhi)(zhi)(zhi)(zhi)(zhi)，應當(dang)(dang)首先向(xiang)財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)門(men)(men)(men)(men)提(ti)出(chu)申請(qing)，經(jing)批準后(hou)，持財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)門(men)(men)(men)(men)的(de)(de)(de)批準文件到工(gong)(gong)(gong)(gong)商(shang)部(bu)(bu)(bu)門(men)(men)(men)(men)辦理(li)工(gong)(gong)(gong)(gong)商(shang)登記手續。各(ge)省(sheng)級(ji)財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)門(men)(men)(men)(men)要(yao)(yao)主動加(jia)強(qiang)與當(dang)(dang)地(di)工(gong)(gong)(gong)(gong)商(shang)管(guan)理(li)部(bu)(bu)(bu)門(men)(men)(men)(men)的(de)(de)(de)溝通協(xie)調，既各(ge)有分工(gong)(gong)(gong)(gong)，又(you)密切配合，合 力促(cu)進(jin)轉(zhuan)(zhuan)(zhuan)制(zhi)(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)作(zuo)扎實開展。各(ge)省(sheng)級(ji)財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)門(men)(men)(men)(men)要(yao)(yao)會同工(gong)(gong)(gong)(gong)商(shang)部(bu)(bu)(bu)門(men)(men)(men)(men)加(jia)強(qiang)對會計師事(shi)(shi)(shi)務(wu)所(suo)轉(zhuan)(zhuan)(zhuan)制(zhi)(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)作(zuo)的(de)(de)(de)指導(dao)，密切關注、深入研究轉(zhuan)(zhuan)(zhuan)制(zhi)(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)作(zuo)中(zhong)出(chu)現的(de)(de)(de)新情況、新問(wen)題，重(zhong)大(da)事(shi)(shi)(shi)項應當(dang)(dang)及時向(xiang)財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)（會計司）和(he)(he)國(guo)家(jia)(jia)工(gong)(gong)(gong)(gong)商(shang)總局(ju)（個體私營經(jing)濟監(jian)督管(guan)理(li)司）報告。

　　（二(er)）各大(da)中(zhong)(zhong)型會計(ji)(ji)師(shi)(shi)(shi)(shi)(shi)事(shi)務(wu)(wu)(wu)所(suo)(suo)要以(yi)此為契(qi)機(ji)，認清形勢，科學謀劃，積(ji)極(ji)行動，盡快轉(zhuan)制(zhi)根(gen)據《暫行規定》的(de)要求，大(da)型會計(ji)(ji)師(shi)(shi)(shi)(shi)(shi)事(shi)務(wu)(wu)(wu)所(suo)(suo)應當于(yu)2010年12月31日前辦理轉(zhuan)制(zhi)，同時(shi)(shi)鼓勵中(zhong)(zhong)型會計(ji)(ji)師(shi)(shi)(shi)(shi)(shi)事(shi)務(wu)(wu)(wu)所(suo)(suo)于(yu)2011年12月31日前予以(yi)轉(zhuan)制(zhi)。要實現這一目標(biao)，時(shi)(shi)間(jian)很緊、任務(wu)(wu)(wu)很重，容(rong)不得半點懈怠，更不應觀(guan)望等待，喪失發展機(ji)遇(yu)。現階段的(de)工(gong)作重點是促進大(da)型會計(ji)(ji)師(shi)(shi)(shi)(shi)(shi)事(shi)務(wu)(wu)(wu)所(suo)(suo)成(cheng)功轉(zhuan)制(zhi)，同時(shi)(shi)為中(zhong)(zhong)型會計(ji)(ji)師(shi)(shi)(shi)(shi)(shi)事(shi)務(wu)(wu)(wu)所(suo)(suo)轉(zhuan)制(zhi)積(ji)累(lei)經驗。

　　各大型會計師事務所一定要深刻認識轉制工作對事務所做大做強、長遠發展的重要意義，一定要深刻認識到當前形勢下不是“要我轉”而是“我要轉”、“必須轉”，否則難以談得上大發展、大跨越。要扎實做好宣傳發動工作和各項前期準備工作，統一思想，統一行動，一步一個腳印地扎實推進。由有限責任制或普通合伙制轉制為特殊的普通合伙制，由于涉及清算、人員變動、工商登記或變更等工作，難免會有一個過渡期、轉折期，可能延續1年左右甚至更長一點時間，各會計師事務所一定要全面、充分地考慮各環節的銜接工作，確保業務運行不松、不斷、不亂。要通過轉制，徹底理順會計師事務所治理機制和管理體系，妥善處理轉制中涉及的利益關系和人力資源優化配置等問題，下決心一攬子解決歷史遺留問題，以全新的治理機制、全新的合伙文化、全新的精神面貌、全新的市場形象推動會計師事務所做大做強。