中英双语-财政部关于规范和简化会计师事务所信息报备工作的通知(可下载)

1 人赞同了该文章

Notice of the Ministry of Finance on Standardizing and Streamlining the Submission of Information for Record-filing by Accounting Firms

财政部关于规范和简化会计师事务所信息报备工作的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2013] No.22

Promulgating Date: 12/24/2013

Effective Date: 12/24/2013

颁布机关: 财政部

文   号: 财会[2013]22号

颁布时间: 12/24/2013

实施时间: 12/24/2013

 

To the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, the finance supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, and the institutes of certified public accountants of all provinces, autonomous regions and municipalities directly under the Central Government,

With a view to standardizing and simplifying the submission of information for record-filing by accounting firms, effectively reducing the workload of accounting firms in terms of submitting information for record-filing, and supporting accounting firms to focus on practicing quality and self-development without unnecessary burdens, pursuant to the Interim Measures for the Examination, Approval and Supervision of Accounting Firms (Order No. 24 of the Ministry of Finance), issues concerning the submission of information for record-filing by accounting firms are hereby notified as follows:

  各省、自治区、直辖市、计划单列市财政厅(局),财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,各省、自治区、直辖市注册会计师协会:

  为了规范和简化会计师事务所信息报备工作,切实减轻会计师事务所信息报备工作量,支持会计师事务所轻装上阵抓质量、抓发展,根据《会计师事务所审批和监督暂行办法》(财政部令第24号),现就会计师事务所信息报备工作有关问题通知如下:

1. When launching online information submission for record-filing by accounting firms pursuant to laws and regulations, and as may be necessary for industry management, finance departments at all levels (including the finance supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, hereinafter the same) shall use the network of Accountant and CPA of China (http://www.acc.gov.cn/) as the platform, and shall neither require accounting firms to submit information for record-filing online via other websites or platforms, nor add additional information required for submission without authorization and beyond the requirements of the Ministry of Finance.

    一、各级财政部门(含财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,下同)根据法律法规要求和行业管理需要开展会计师事务所网上信息报备工作,应当以财政会计行业管理网为平台,不得要求会计师事务所在其他网站或平台进行网上信息报备,不得超越财政部的要求自行增加报备信息。

2. Finance departments at all levels shall carry out online annual record-filing of accounting firms (including accounting firms with securities qualifications) uniformly via the network of Accountant and CPA of China (http://www.acc.gov.cn/), and shall, in general, no longer require accounting firms to submit materials in hardcopy.

When reporting business for record-filing via the network of Accountant and CPA of China (http://www.acc.gov.cn/), an accounting firm is only required to report for record-filing the audit business of enterprises' annual financial reports, and is no longer required to report special auditors' reports and capital verification reports for record-filing.

In principle, an accounting firm shall not be required to submit offline record-filing materials for any other information that may be submitted for record-filing online.

    二、各级财政部门开展会计师事务所(含证券资格会计师事务所)年度报备工作,应当在财政会计行业管理网上统一进行,一般不再要求会计师事务所提供纸质材料。

  各会计师事务所在财政会计行业管理网上进行的业务报备,只需报备企业年度财务报告审计类业务,不需再报备专项审计报告和验资报告。

  对于其他可以在网上完成的信息报备工作,原则上不得要求会计师事务所同时提供线下报备资料。

3. Where institutes of certified public accountants at all levels carry out the work relating to the submission of information for record-filing by accounting firms via their respective self-developed information systems according to the needs of industry management and member services, they shall simplify the information required for record-filing, reduce the workload of submission and record-filing, and shall no longer require accounting firms to provide materials in hardcopy.

    三、各级注册会计师协会根据行业管理和会员服务需要,在其自行开发的信息系统中开展会计师事务所信息报备工作,应当精简报备信息、减少报备工作量,并不再要求会计师事务所提供纸质材料。

4. Finance departments and institutes of certified public accountants at all levels shall enhance communication, coordination and resource sharing during the submission of information for record-filing by accounting firms, and shall not require accounting firms to repeatedly submit the same or similar information for record-filing.

Ministry of Finance

December 24, 2013

    四、各级财政部门、注册会计师协会在开展会计师事务所信息报备工作过程中,应当加强沟通协调和资源共享;对于相同或类似信息,不得要求会计师事务所重复报备。

  财政部

  2013年12月24日

 

 

附件:

1.
中英双语-财政部关于规范和简化会计师事务所信息报备工作的通知(可下载).pdf 下载
发布于 2021-02-01 16:39:16
还没有评论
    旗渡客服