Notice of the Ministry of Finance on Adjusting and Improving Relevant Administrative Matters concerning the Profession of Certified Public Accountants

财政部关于调整完善注册会计师行业有关行政管理事项的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2014] NO. 28

Promulgating Date: 11/06/2014

Effective Date: 09/01/2014

颁布机关: 财政部

文   号: 财会[2014]28号

颁布时间: 11/06/2014

实施时间: 09/01/2014

To the finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, and the Finance Commission of Shenzhen Municipality, 

  各省、自治区、直辖市财政厅（局），深圳市财政委员会：

With a view to conscientiously enforcing the Decision of the Central Committee of the Communist Party of China on Several Major Issues on Comprehensively Deepening Reform and the requirements on deepening the reform of the administrative examination and approval system, further streamlining policies and delegating authority, stimulating market vitality, and effectively strengthening interim and ex post regulation, pursuant to the Decision of the Standing Committee of the National People's Congress on Revising the "Insurance Law of the People's Republic of China" and Other Four Lawsadopted at the 10th Session of the Standing Committee of the 12th National People's Congress on August 31, 2014 (which includes the Law on Certified Public Accountants), and upon consent of the State Administration for Industry and Commerce after consultation, this Notice is hereby given as follows on adjusting and improving relevant administrative matters concerning the profession of certified public accountants ("CPAs"):

  为认真贯彻落实《中共中央关于全面深化改革若干重大问题的决定》和深化行政审批制度改革的精神,进一步简政放权,激发市场活力,同时切实加强事中事后监管,根据2014年8月31日第十二届全国人民代表大会常务委员会第十次会议通过的《全国人民代表大会常务委员会关于修改〈中华人民共和国保险法〉等五部法律的决定》(《注册会计师法》是这五部法律之一),经商工商总局同意,现就调整完善注册会计师行业有关行政管理事项通知如下:

1. On the examination and approval of the establishment of branches by accounting firms formerly in the form of Sino-foreign contractual joint ventures (i.e., the following four accounting firms: Ernst & Young Hua Ming, KPMG Hua Zhen, Deloitte Hua Yong and PricewaterhouseCoopers Zhong Tian, hereinafter referred to as the "Big Four Accounting Firm") after their restructuring to special general partnerships

    一、关于原中外合作会计师事务所（即安永华明、毕马威华振、德勤华永和普华永道中天4家会计师事务所，以下简称四大会计师事务所）特殊普通合伙转制后设立分所的审批

The Ministry of Finance ("MOF") shall, pursuant to the Plan for Localization Restructuring of Accounting Firms in the Form of Sino-foreign Contractual Joint Ventures (Cai Kuai [2012] No. 8), review and analyze, in the first quarter of each year, the localization restructuring situations of the Big Four Accounting Firms in the preceding year and their overall arrangements for the establishment of new branches in the current year, and inform relevant provincial finance departments of the review and analysis results.

  财政部根据《中外合作会计师事务所本土化转制方案》(财会〔2012〕8号),于每年的第一季度对四大会计师事务所上年度本土化转制情况和本年度设立分所的总体安排进行审核分析,并将审核分析情况通报相关的省级财政部门。

The provincial finance departments shall be responsible for accepting the applications from the Big Four Accounting Firms for establishing new branches, and examine and approve such applications in accordance with the Interim Measures for the Examination and Approval and Supervision of Accounting Firms (Order No. 24 of the Ministry of Finance) and other relevant provisions. Provincial finance departments that approve the establishment of new branches shall copy the approval documents to the MOF at the same time.

  省级财政部门负责受理四大会计师事务所设立分所的申请,并按照《会计师事务所审批和监督暂行办法》(财政部令第24号)等有关规定进行审批。批准设立分所的省级财政部门应当将批准文件同时抄送财政部。

A provincial finance department that approves the establishment of a new branch by any of the Big Four Accounting Firms shall issue to the applicant the practicing certificate of the branches of accounting firms. The practicing certificates already issued to the branches of the Big Four Accounting Firms by the MOF prior to the effective date hereof shall remain valid. In the event of changes to the information recorded on the practicing certificate of a branch, the relevant Big Four Accounting Firm shall apply for replacement of the practicing certificate to the finance department at the domicile of the branch.

  省级财政部门批准设立四大会计师事务所分所的,应当向申请人颁发会计师事务所分所执业证书。本通知施行之前已由财政部颁发的分所执业证书继续有效;分所执业证书所载信息发生变更的,由四大会计师事务所向分所所在地财政部门申请换发执业证书。

2. On cancelling the examination and approval of the establishment of resident representative offices in Mainland China by overseas accounting firms

    二、关于取消境外会计师事务所在中国境内设立常驻代表机构的审批

With effect from the date of printing and distribution of this Notice, where an overseas accounting firm indeed needs to set up a resident representative office in Mainland China, or where its existing resident representative office needs to be renewed, the industrial and commercial registration authority concerned shall handle relevant formalities pursuant to the law instead of going through financial examination and approval procedures.

  自本通知印发之日起,境外会计师事务所确需在中国境内设立常驻代表机构的,或者已设立的常驻代表机构需要延期的,依法由工商登记机关办理相关手续,不再履行财政审批程序。

The provincial finance departments shall enhance communication and coordination with administrations for industry and commerce, and may supervise the business operations of the Mainland resident representative offices of overseas accounting firms by complaint hotlines, special random inspection, etc. Once the Mainland resident representative office of an overseas accounting firm is found to have undertaken CPA audit business in violation of relevant provisions, the relevant provincial finance department shall take stern measures pursuant to Article 40 of the Law on Certified Public Accountants.

  省级财政部门应当加强与工商行政管理部门的沟通协调,可以通过设置举报电话或专项抽查等方式,监督境外会计师事务所在华常驻代表机构的业务开展情况,如发现其违规承办注册会计师审计业务的,应当依照《注册会计师法》第四十条的规定作出严肃处理。

3. On simplifying the examination and approval of the establishment of accounting firms and the examination and approval of the establishment of the branches of partnership accounting firms

    三、关于简化会计师事务所设立的审批和合伙会计师事务所设立分所的审批

To establish an accounting firm, an applicant is no longer required to submit a capital verification certificate or a partner capital contribution verification report to the relevant provincial finance department.

  设立会计师事务所,不再需要向省级财政部门提交验资证明或合伙人出资额验资报告。

To apply for the establishment of a branch, a partnership accounting firm shall submit the resolution on the establishment of the branch as adopted at the partners' meeting to the provincial finance department at the domicile of the proposed branch. The resolution on the establishment of the branch shall specify the date, methods, procedures and results of voting, be signed by the chief partner, and be affixed with the official seal of the accounting firm, but is no longer required to be signed by all partners as confirmation. The resolution on the establishment of a branch of a partnership accounting firm shall be voted according to the voting methods under the partnership agreement. In the absence of relevant agreements or clear agreements under the partnership agreement, the said resolution shall be adopted only with the votes of more than half of all partners under the voting method of one vote per partner.

  合伙会计师事务所申请设立分所,应当向拟设立分所所在地的省级财政部门提交设立分所的合伙人会议决议。设立分所的决议中应当载明表决时间、表决方式、表决程序和表决结果,经首席合伙人签字,并加盖会计师事务所公章,不再需要全体合伙人签字确认。合伙会计师事务所对设立分所作出决议,应当按照合伙协议约定的表决办法办理;合伙协议未约定或者约定不明确的,实行合伙人一人一票并经全体合伙人过半数以上通过的表决办法。

Except for the matters specified herein, the application materials required for the establishment of accounting firms and their branches shall be governed by the Interim Measures for the Examination and Approval and Supervision of Accounting Firms (Order No. 24 of the Ministry of Finance) and other relevant provisions.

  除本通知所载事项外,会计师事务所及其分所设立所需的申请材料依据《会计师事务所审批和监督暂行办法》(财政部令第24号)等有关规定办理。

This Notice shall come into effect on September 1, 2014.

  本通知自2014年9月1日起施行。

Ministry of Finance

  财政部

November 6, 2014

  2014年11月6日