Reply of the Ministry of Finance and the National Development and Reform Commission on Approving Change of the Enrollment and Exam Registration Fees for International Certified Internal Auditor Exam Organized by the National Audit Office to the Operational Service Fees

财政部、国家发展改革委关于同意将审计署国际注册内部审计师报名考务费转为经营服务性收费的复函

Promulgating Institution:Ministry of Finance; National Development and Reform Commission

Promulgating Date:07/12/2011

Effective Date: 07/01/2011

颁布机关: 财政部; 国家发展和改革委员会

颁布时间: 07/12/2011

实施时间: 07/01/2011

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To the National Audit Office:

   审计署：

We acknowledge receipt of your Letter on Changing the Fees for International Certified Internal Auditor Exam from Administrative Fees to Operational Fees (Shen Han [2011] No. 32). Upon deliberation, we hereby give a reply as follows:

    你署《关于将国际注册内部审计师考试收费由行政事业性收费调整为经营性收费的函》(审函[2011]32号)收悉。经研究,现函复如下:

1. In view of the fact that the International Certified Internal Auditor Exam organized by the China Institute of Internal Auditors (hereinafter referred to as the "CIIA") under your office is a global exam sponsored by the Institute of Internal Auditors, is a professional test taken by internal auditors on a voluntary basis rather than an access practice exam, does not reflect government behavior, and is not mandatory, we hereby approve the change of enrollment fee and exam registration fee charged by CIIA while organizing the International Certified Internal Auditor Exam from administrative fees to operational service fees, with the charging standards self-determined under the principle of cost reimbursement.

       一、鉴于你署所属中国内部审计协会(以下简称内审协会)组织的国际注册内部审计师考试,是由国际内部审计师协会主办的一项全球性考试,其性质为内部审计人员根据自愿原则进行的职业水平测试,不属于执业准入考试,不体现政府行为,不具有强制性,因此,同意将内审协会在组织国际注册内部审计师考试时收取的考试报名费和考试考务费由行政事业性收费转为经营服务性收费管理,收费标准按照成本补偿原则自主确定。

2. After the above-mentioned two administrative fees are changed to be operational service fees, the CIIA shall, in accordance with relevant provisions of the State, pay taxes and use tax invoices, and shall, in accordance with the relevant provisions, go through formalities with the designated price and financial departments for cancelling the charging permit and the permit for purchasing financial instruments.

       二、上述两项行政事业性收费转为经营服务性收费后,内审协会应按照国家有关规定依法纳税,使用税务发票,并按规定到指定的价格、财政部门办理收费许可证和财政票据购领证注销手续。

3. After the above-mentioned two administrative fees are changed to be operational service fees, they shall no longer be administered by separating revenues and expenditures, the CIIA shall, in accordance with the relevant financial systems of the State, incorporate such fees into its unified financial accounting and administration, and duly report the exam charges and existing problems in the first year to the National Development and Reform Commission.

       三、上述两项行政事业性收费转为经营服务性收费后,不再纳入“收支两条线”管理,由内审协会按照国家有关财务制度规定,将其纳入单位财务统一核算和管理,并将第一年有关考试收费情况及执行中存在的问题,及时报告国家发展改革委。

4. This Notice shall come into effect on July 1, 2011, and the Reply of the Ministry of Finance and the State Planning Commission on Approving of Charging the Enrollment and Exam Registration Fees for International Certified Internal Auditor Exam (Cai Zong Zi [1999] No. 144) and the Notice of the State Planning Commission and the Ministry of Finance on Issues Concerning the Charging Standards for Enrollment and Exam Registration Fees for International Certified Internal Auditor Exam (Ji Jia Ge [2000] No. 323) shall be simultaneously repealed.

Ministry of Finance

National Development and Reform Commission

July 12, 2011

       四、本通知自2011年7月1日起执行，《财政部、国家计委关于同意收取国际注册内部审计师报名考务费的函》（财综字〔1999〕144号）和《国家计委、财政部关于国际注册内部审计师报名考务费收费标准等有关问题的通知》（计价格[2000]323号）同时废止。

    财政部

   国家发展改革委

    二○一一年七月十二日