Notice of the Supreme People’s Court on the Entitlement of Practicing Auditors of Audit Firms to Participate in Enterprise Bankruptcy Liquidation upon Engagement by the Liquidation Team

最高人民法院关于审计（师）事务所执业审计师可以接受清算组的聘任参与企业破产清算的通知

Promulgating Institution: Supreme People's Court

Document Number: Fa [1993] No. 72

Promulgating Date: 08/28/1993

Effective Date: 08/28/1993

颁布机关:最高人民法院

文      号: 法[1993]72号

颁布时间: 08/28/1993

实施时间: 08/28/1993

Text

正文

To the high people's courts of all provinces, autonomous regions and municipalities directly under the Central Government:

   各省、自治区、直辖市高级人民法院：

Audit firms are the social audit organizations established in accordance with the law. In accordance with the provisions of item (2) of Paragraph 1 of Article 32 of the Audit Regulations of the People's Republic of China, a social audit organization may undertake the authentication of economic cases as entrusted by State organs, enterprises, public institutions or individuals. Therefore, during the period of the bankruptcy case trials, the liquidation team may engage practicing auditors of audit firms to participate in the bankruptcy liquidations of enterprises.

    审计(师)事务所是依法成立的社会审计组织,根据《中华人民共和国审计条例》第三十二条第一款第(二)项之规定,社会审计组织可以接受国家机关、企事业单位、个人委托,承办经济案件的鉴定事项。因此,在审理破产案件中,清算组织可以聘任审计(师)事务所一定数量的执业审计师参与企业破产清算。

August 28, 1993

一九九三年八月二十八日