【单选题】【消耗次数：1】
注册会计师应审验募集设立的股份有限公司发起人认购的股份是否不少于公司股份总数的（ ）。
①
15%
②
20%
③
25%
④
35%
参考答案：
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【单选题】
以募集方式设立股份有限公司时，发起人认购的股份?
①
不得少于公司股份总数的25%
②
不得多于公司股份总数的25%
③
不得少于公司股份总数的35%
④
?不得多于公司股份总数的35%
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