中英双语-财政部关于印发《财政部、工商总局关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》的通知(可下载)

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Notice of the Ministry of Finance on Printing and Distributing the "Interim Provisions of the Ministry of Finance and the State Administration for Industry and Commerce on Promoting the Organizational Form of Special General Partnership among Large and Medium-Sized Accounting Firms "

财政部关于印发《财政部、工商总局关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2010] No. 12

Promulgating Date: 07/21/2010

Effective Date: 07/21/2010

颁布机关: 财政部

文   号: 财会[2010]12号

颁布时间: 07/21/2010

实施时间: 07/21/2010

 

To the finance departments (bureaus) and industrial and commercial bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government, and the Finance Commission and the Market Supervision Administration of Shenzhen Municipality:

In order to implement the Notice of the General Office of the State Council on Forwarding the Certain Opinions of the Ministry of Finance on Accelerating the Development of China's Certified Public Accountant Industry (Guo Ban Fa [2009] No. 56), to promote the organizational form of special general partnership among large and medium-sized accounting firms, and to facilitate the stronger development of accounting firms of China, the Ministry of Finance and the State Administration for Industry and Commerce formulated the Interim Provisions of the Ministry of Finance and the State Administration for Industry and Commerce on Promoting the Organizational Form of Special General Partnership among Large and Medium-Sized Accounting Firms in accordance with the Partnership Law of the People's Republic of China, and the Interim Measures for the Examination, Approval and Supervision of Accounting Firms (Decree No. 24 of the Ministry of Finance). We hereby print and distribute these Interim Provisions for your diligent implementation.

All the finance departments and industrial and commercial administrative departments at the provincial level shall thoroughly understand the importance of transforming the system of large and medium-sized accounting firms into the organizational form of a special general partnership, put it high on agenda, strengthen leadership, carefully organize and diligently handle the various work in connection with administrative licensing, industrial and commercial registration and record-filing involved in the transformation. Meanwhile, they shall actively explore management measures in response to the characteristics of accounting firms of a special general partnership, constantly review the experience therein, and improve the management standards of large and medium-sized accounting firms in an all-round way. Any new situations, new problems and important matters discovered in the work shall be promptly reported to the Ministry of Finance and the State Administration for Industry and Commerce.

After the transformation, large and medium-sized accounting firms shall, according to the requirements under in the document Guo Ban Fa [2009] No. 56, further improve their internal governance, improve their management system, effectively achieve the uniform management over the personnel, finance, business, technical standard and information management and other aspects, and enhance their core competitiveness, thereby bringing about the development of large and medium-sized accounting firms to a higher stage.

Ministry of Finance

July 21, 2010

  各省、自治区、直辖市财政厅(局)、工商局,深圳市财政委员会、市场监督管理局:

  为了贯彻落实《国务院办公厅转发财政部关于加快发展我国注册会计师行业若干意见的通知》(国办发[2009]56号),推动大中型会计师事务所采用特殊普通合伙组织形式,促进我国会计师事务所做大做强,根据《中华人民共和国合伙企业法》、《会计师事务所审批和监督暂行办法》(财政部令第24号),财政部、国家工商行政管理总局制定了《关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》,现予印发,请认真贯彻执行。

  各省级财政部门、工商行政管理部门要深刻认识大中型会计师事务所转制为特殊普通合伙组织形式的重要意义,高度重视,加强领导,精心组织,认真做好转制涉及的各项行政许可、工商登记和备案工作。同时,要积极探索适应特殊普通合伙会计师事务所特点的管理方法,不断总结经验,全面提升对大中型会计师事务所的管理水平。对于工作中发现的新情况、新问题和重大事项,请及时报告财政部、国家工商行政管理总局。

  大中型会计师事务所转制后,应当按照国办发[2009]56号文件要求,进一步完善内部治理,健全管理制度,切实做到人事、财务、业务、技术标准和信息管理等方面的一体化管理,增强核心竞争力,实现大中型会计师事务所跨越式发展。

  财政部

  二○一○年七月二十一日

Annex:

Interim Provisions of the Ministry of Finance and the State Administration for Industry and Commerce on Promoting the Organizational Form of Special General Partnership among Large and Medium-Sized Accounting Firms

  附:

关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定

 Article 1  In order to promote the organizational form of a special general partnership among large and medium-sized accounting firms, and to facilitate the stronger development of accounting firms of China, these Interim Provisions are formulated in accordance with the Partnership Law of the People's Republic of China, the Notice of the General Office of the State Council on Forwarding the Certain Opinions of the Ministry of Finance on Accelerating the Development of China's Certified Public Accountant Industry (Guo Ban Fa [2009] No. 56) and the Interim Measures for the Examination, Approval and Supervision of Accounting Firms (Decree No. 24 of the Ministry of Finance).

    第一条 为了推动大中型会计师事务所采用特殊普通合伙组织形式,促进我国会计师事务所做大做强,根据《中华人民共和国合伙企业法》、《国务院办公厅转发财政部关于加快发展我国注册会计师行业若干意见的通知》(国办发[2009]56号)、《会计师事务所审批和监督暂行办法》(财政部令第24号),制定本暂行规定。

 Article 2  With respect to an accounting firm that adopts the organizational form of a special general partnership, if the partnership incurs debts due to an intentional act or gross negligence of one or more partners in their practice, such partner(s) shall bear unlimited liability or unlimited joint and several liability, and the other partners shall bear limited liability according to their respective shares of the partnership property.

All the partners of a partnership shall bear unlimited joint and several liability for the debts incurred to the partnership due to any cause other than an intentional act or gross negligence of a partner in his or her practice and for other debts of the partnership.

    第二条 采用特殊普通合伙组织形式的会计师事务所,一个合伙人或者数个合伙人在执业活动中因故意或者重大过失造成合伙企业债务的,应当承担无限责任或者无限连带责任,其他合伙人以其在合伙企业中的财产份额为限承担责任。

  合伙人在执业活动中非因故意或者重大过失造成的合伙企业债务以及合伙企业的其他债务,由全体合伙人承担无限连带责任。

 Article 3  A large-sized accounting firm is required to transform its system into the organizational form of special general partnership before December 31, 2010, and a medium-sized accounting firm is encouraged to transform its system into the organizational form of a special general partnership before December 31, 2011.

    第三条 大型会计师事务所应当于2010年12月31日前转制为特殊普通合伙组织形式;鼓励中型会计师事务所于2011年12月31日前转制为特殊普通合伙组织形式。

 Article 4  A large-sized accounting firm shall mean the accounting firm that takes the leading position in the industry in talent, branding, scale, technical standards, practice quality, management standards, and other aspects, that can provide international comprehensive services for China's enterprises to "Go Global", and that ranks in the top ten or so in the industry.

A medium-sized accounting firm shall mean an accounting firm that has high standards in talents, branding, scale, technical standards, practice quality, management standards, and other aspects, that can provide large and medium-sized enterprises and public institutions and listed companies with professional or comprehensive services, and that is among the top 200 or so accounting firms (excluding large-sized accounting firms).

    第四条 大型会计师事务所是指在人才、品牌、规模、技术标准、执业质量和管理水平等方面居于行业领先地位,能够为我国企业“走出去”提供国际化综合服务,行业排名前10位左右的会计师事务所。

  中型会计师事务所是指在人才、品牌、规模、技术标准、执业质量和管理水平等方面具有较高水准,能够为大中型企事业单位、上市公司提供专业或综合服务,行业排名前200位左右的会计师事务所(不含大型会计师事务所)。

 Article 5  To transform its system into the organizational form of a special general partnership, an accounting firm that shall possess 25 or more partners who meet the requirements under Article 6 of these Measures, 50 or more Chinese Certified Public Accountants (CPAs), and the capital of not less than RMB 10 million.

    第五条 会计师事务所转制为特殊普通合伙组织形式,应当有25名以上符合本办法第六条规定的合伙人、50名以上的注册会计师,以及人民币1000万元以上的资本。

 Article 6  For an accounting firm to transform its system into the organizational form of special general partnership, its partner qualified as a CPA shall meet the following requirements:

(1) The partner practices in an accounting firm on a full-time basis;

(2) The partner has not been subject to any administrative penalties due to his or her practice in three years before becoming a partner;

(3) The partner has experience in the following audit services for the latest five consecutive years after obtaining the CPA certificate, including at least three years of experience in an accounting firm in China:

(i) Examining the accounting statements of enterprises, and producing audit reports;

(ii) Verifying the capital of enterprises, and producing capital verification reports;

(iii) Dealing with audit services in matters of merger, division or liquidation of enterprises and producing relevant reports; and

(iv) Other audit services provided for in laws and administrative regulations.

(4) Within one year before becoming a partner, the partner has not been subject to any decisions, made by the relevant finance department at the provincial level, on refusal to accept or approve an application for the establishment of an accounting firm or on cancelling the accounting firm for taking any illegitimate means such as concealing facts, providing false materials, deceit, or bribery for the application.

(5) The partner shall be 65 years of age or younger.

    第六条 会计师事务所转制为特殊普通合伙组织形式,其具备注册会计师执业资格的合伙人应当符合下列条件:

  (一)在会计师事务所专职执业;

  (二)成为合伙人前3年内没有因为执业行为受到行政处罚;

  (三)有取得注册会计师证书后最近连续5年在会计师事务所从事下列审计业务的经历,其中在境内会计师事务所的经历不少于3年:

  1.审查企业会计报表,出具审计报告;

  2.验证企业资本,出具验资报告;

  3.办理企业合并、分立、清算事宜中的审计业务,出具有关的报告;

  4.法律、行政法规规定的其他审计业务。

  (四)成为合伙人前1年内没有因采取隐瞒或提供虚假材料、欺骗、贿赂等不正当手段申请设立会计师事务所而被省级财政部门作出不予受理、不予批准或者撤销会计师事务所的决定;

  (五)年龄不超过65周岁。

 Article 7  A certified public valuer, certified tax agent or certified cost engineer may act as a partner of an accounting firm of special general partnership, provided that such person shall meet the following requirements:

(1) He or she practices in an accounting firm on a full-time basis;

(2) He or she has not been subject to any administrative penalty due to his or her practice in three years before becoming a partner;

(3) He or she has experience in relevant work for the latest five consecutive years after obtaining the relevant practice qualification;

(4) The number of such partners shall not exceed 20% of the total partners of an accounting firm;

(5) The shares of the partnership property held by such partners shall not exceed 20% of the total partnership property of an accounting firm;

(6) None of such partners may act as the executive partner of the partnership affairs; and

(7) He or she shall be 65 years of age or younger.

After the system of an accounting firm is transformed into the organizational form of a special general partnership, the partners whose share of the partnership property ranks in the top five shall be qualified as CPAs.

    第七条 注册资产评估师、注册税务师、注册造价工程师可以担任特殊普通合伙会计师事务所的合伙人,但应当符合下列条件:

  (一)在会计师事务所专职执业;

  (二)成为合伙人前3年内没有因为执业行为受到行政处罚;

  (三)有取得相应执业资格后最近连续5年从事相关工作的经验;

  (四)该类合伙人人数不得超过会计师事务所合伙人总数的20%;

  (五)该类合伙人所持有的合伙财产份额不得超过会计师事务所合伙财产的20%;

  (六)该类合伙人不得担任执行合伙事务的合伙人;

  (七)年龄不超过65周岁。

  会计师事务所转制为特殊普通合伙组织形式后,持有合伙财产份额前5位的合伙人应当具备注册会计师执业资格。

 Article 8  Where the system for a large or medium-sized accounting firm is transformed into the organizational form of a special general partnership, the duration of business or operating performance before the transformation may be calculated in a consecutive manner, and the practice qualification be extended, and any administrative liability that is possibly caused by the practice quality before the transformation shall be undertaken by the surviving firm of the transformation.

    第八条 大中型会计师事务所转制为特殊普通合伙组织形式的,转制前的经营期限、经营业绩可连续计算,执业资格相应延续,转制前因执业质量可能引发的行政责任由转制后的事务所承担。

 Article 9  To apply for the transformation of the system into the organizational form of a special general partnership, the large or medium-sized accounting firm shall submit the following materials to the finance department at the provincial level at the place where it is located:

(1) Written application for the transformation of its system;

(2) Resolution of the board of shareholders or a partners' meeting

(3) Photocopy of the identity certification of the partners, and consolidated statement of the information of partners;

(4) Photocopy of the CPA certificate or other practice qualification certificates of the partners;

(5) Partnership agreement;

(6) Audited financial report for the previous year;

(7) Capital verification report; and

(8) Social insurance, wage relations and other relevant materials which certify each requirement under Article 7 of these Interim Provisions.

    第九条 大中型会计师事务所申请转制为特殊普通合伙会计师事务所,应当向所在地省级财政部门提交以下材料:

  (一)转制申请书;

  (二)股东会、合伙人会议决议;

  (三)合伙人身份证明复印件,合伙人情况汇总表;

  (四)合伙人的注册会计师证书或者其他执业资格证书复印件;

  (五)合伙协议;

  (六)经审计的上年度财务报告;

  (七)验资报告;

  (八)能证明本暂行规定第七条各项条件的社会保险、工资关系等相关资料。

 Article 10  An accounting firm that transforms its system into the organizational form of a special general partnership shall specify at least the following matters in its partnership agreement:

(1) The mechanism for joining, and retiring from, the partnership;

(2) Execution of the partnership affairs;

(3) Method of profit distribution and risk sharing;

(4) Dispute resolution; and

(5) Dissolution and liquidation.

    第十条 转制为特殊普通合伙组织形式的会计师事务所,应当在合伙协议中至少明确下列事项:

  (一)合伙人入伙、退伙机制;

  (二)合伙事务的执行;

  (三)利益分配和风险分担方式;

  (四)争议解决办法;

  (五)解散与清算。

 Article 11  To transform the system, the accounting firm shall file an application with the finance department at the provincial level which shall approve the transformation according to the following procedures:

(1) It shall examine the application materials submitted by the applicant, and verify whether or not the relevant photocopies conform to the original copies. If the application materials are not complete or not in conformity with the statutory form, it shall, on the spot or within five days, inform the applicant, all at once, of the supplements or corrections to be made. If the application materials are complete or in conformity with the statutory form, or the applicant submits the application materials which are fully supplemented or corrected as required, it shall accept the application. When accepting or refusing to accept such application, it shall produce a written certificate with the special seal of the administrative organ affixed thereto and the date clearly marked therein.

(2) It shall examine the contents of the application materials, and make public the name of the accounting firm concerned, the practice qualification and period of the partners and other information contained in the application materials.

(3) It shall decide whether or not to approve the application within 30 days after receiving the application.

(4) Where it makes a decision approving the transformation, it shall, within ten days after making the decision, issue the approval document to the applicant and issue, as replacement, the practice certificate of the accounting firm, and announce the same. The approval document shall state the following matters:

(i) Name and organizational form of the accounting firm;

(ii) Names of the partners of the accounting firm;

(iii) Name of the chief accountant of the accounting firm;

(iv) Office premises of the accounting firm; and

(v) Business scope of the accounting firm.

Where the finance department at the provincial level makes a decision refusing to approve the transformation, it shall give a written notice on the decision to the applicant within ten days after making the decision. The written notice shall state the reason for the refusal, and inform the applicant of the right, in accordance with law, to apply for administrative reconsideration or file an administrative action.

    第十一条 会计师事务所转制应当向省级财政部门提出申请,省级财政部门批准转制,应当按照下列程序办理:

  (一)对申请人提交的申请材料进行审查,并核对有关复印件与原件是否相符。对申请材料不齐全或者不符合法定形式的,应当当场或者在5日内一次告知申请人需要补正的全部内容。对申请材料齐全、符合法定形式,或者申请人按照要求提交全部补正申请材料的应当受理。受理申请或者不予受理申请,应当向申请人出具加盖本行政机关专用印章和注明日期的书面凭证。

  (二)对申请材料的内容进行审查,并将申请材料中有关会计师事务所名称以及合伙人执业资格及执业时间等情况予以公示。

  (三)自受理申请之日起30日内作出批准或者不予批准的决定。

  (四)作出批准转制决定的,应当自作出批准决定之日起10日内向申请人下达批准文件、换发会计师事务所执业证书,并予以公告。批准文件中应当载明下列事项:

  1.会计师事务所的名称和组织形式;

  2.会计师事务所合伙人的姓名;

  3.会计师事务所主任会计师的姓名;

  4.会计师事务所的办公场所;

  5.会计师事务所的业务范围。

  省级财政部门作出不予批准转制决定的,应当自作出不予批准决定之日起10日内书面通知申请人。书面通知中应当说明不予批准的理由,并告知申请人享有依法申请行政复议或者提起行政诉讼的权利。

 Article 12  In the event of the change in a partner during the transformation of the system of a large or medium-sized accounting firm, the accounting firm shall, while applying for the transformation, go through the record-filing formalities for the change with the finance department at the provincial level in accordance with relevant provisions of the Interim Measures for the Examination, Approval and Supervision of Accounting Firms, and report the same to the Ministry of Finance for record-filing.

    第十二条 大中型会计师事务所转制过程中涉及合伙人变更的,应当在申请转制的同时,按照《会计师事务所审批和监督暂行办法》有关规定向省级财政部门办理变更备案手续,并向财政部备案。

 Article 13  Where a finance department at the provincial level makes a decision approving the transformation, it shall, within 30 days after making the decision, submit the approval document together with the following materials to the Ministry of Finance and the Chinese Institute of Certified Public Accountants:

(1) Record-filing Form for the Approval of Transformation of the System of an Accounting Firm (Annex 1); and

(2) Consolidated Statement for the Information of Partners of an Accounting Firm (Annex 2).

Where the Ministry of Finance finds any inappropriate approval, it shall give a written notice to the finance department at the provincial level for a new examination within 15 days after receiving the record-filing materials.

    第十三条 省级财政部门作出批准转制决定的,应当自作出批准决定之日起30日内将批准文件连同下列材料报送财政部和中国注册会计师协会:

  (一)批准会计师事务所转制情况备案表(附表1);

  (二)会计师事务所合伙人情况汇总表(附表2)。

  财政部发现批准不当的,应当自收到备案材料之日起15日内书面通知省级财政部门重新审查。

 Article 14  An approval document issued by a finance department at the provincial level shall be copied to the institute of certified public accountants at the provincial level where the department is located.

    第十四条 省级财政部门下达的批准文件应当抄送所在地的省级注册会计师协会。

 Article 15  To transform the system into the organizational form of special general partnership, the accounting firm shall go through the formalities for industrial and commercial registration by presenting the transformation approval document issued by the finance department. If an accounting firm transforms its system from a limited liability company into the organizational form of special general partnership, it shall go through the formalities for registration of the establishment of a partnership, and the original limited liability company shall go through the formalities for deregistration simultaneously; with respect to a large or medium-sized accounting firm of which the original organizational form is a general partnership, it shall go through the formalities for change of the registration thereof.

    第十五条 转制为特殊普通合伙组织形式的会计师事务所应当持财政部门的转制批复文件办理有关工商登记手续。有限责任公司制的会计师事务所转制为特殊普通合伙组织形式,应当办理合伙企业的设立登记,同时原有限责任公司应当办理注销登记;原组织形式为普通合伙制的大中型会计师事务所,按变更登记办理。

 Article 16  Specific provisions on the transformation of Sino-Foreign cooperative accounting firms into the organizational form of a special general partnership shall be formulated separately by the Ministry of Finance.

    第十六条 中外合作会计师事务所转制为特殊普通合伙组织形式的具体办法,由财政部另行制定。

 Article 17  These Interim Provisions shall become effective from the date of promulgation.

    第十七条 本暂行规定自发布之日起施行。

 

 

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