Notice of the Ministry of Finance on Extending the Validity Period of a Permit for Temporary Implementation of Audit Business in the Mainland of China by an Accounting Firm from the Hong Kong or Macau Region

财政部关于延长港澳地区会计师事务所来内地临时执行审计业务许可证有效期的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2008] No. 12

Promulgating Date: 09/16/2008

Effective Date: 09/16/2008

Revision History: This document has been declared repealed pursuant to the Interim Provisions for the Temporary Performance of Auditing Services by Foreign Accounting Firms in Mainland China promulgated by the Ministry of Finance on March 21, 2011.

颁布机关: 财政部

文   号: 财会[2008]12号

颁布时间: 09/16/2008

实施时间: 09/16/2008

修订记录: 根据2011年3月21日财政部发布的《境外会计师事务所在中国内地临时执行审计业务暂行规定》，此文件被宣布废止。

To the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and specially designated cities in the State plan, and the Finance Bureau of Shenzhen Municipality:

  各省、自治区、直辖市财政厅(局),深圳市财政局:

In order to further promote the closer economic partnership between the Mainland and the Hong Kong or Macau region, and according to the Supplement V to the Mainland and Hong Kong Closer Economic Partnership Arrangement and the Supplement V to the Mainland and Macau Closer Economic Partnership Arrangement, which are approved by the State Council, commencing from January 1, 2009, the validity period of such permit for temporarily carrying out audit business for which an accounting firm from Hong Kong or an auditing company from Macau applies shall expire five years after the permit is issued.

  为进一步促进香港、澳门与内地建立更紧密经贸关系,根据国务院批准的《内地与香港关于建立更紧密经贸关系的安排》补充协议五和《内地与澳门关于建立更紧密经贸关系的安排》补充协议五,自2009年1月1日起,香港会计师事务所、澳门核数公司申请的临时执行审计业务许可证自颁发之日起五年内有效。

September 16, 2008

  二〇〇八年九月十六日