中英双语-财政部关于印发《财政部关于科学引导小型会计师事务所规范发展的暂行规定》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 on Scientifically Guiding the Normative Development of Small Accounting Firms

财政部关于印发《财政部关于科学引导小型会计师事务所规范发展的暂行规定》的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Hui [2010] No. 13

Promulgating Date: 07/05/2010

Effective Date: 07/05/2010

颁布机关: 财政部

文   号: 财会[2010]13号

颁布时间: 07/05/2010

实施时间: 07/05/2010

 

To the finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government, and the Finance Commission 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), scientifically guide the normative development of small accounting firms, encourage small accounting firms to develop expertise in their respective niche area, and achieve an optimal situation where large, medium, and small accounting firms develop in a coordinated manner, we have formulated the Interim Provisions of the Ministry of Finance on Scientifically Guiding the Normative Development of Small Accounting Firms in accordance with the Interim Measures for the Examination, Approval and Supervision of Accounting Firm s (Decree No. 24 of the Ministry of Finance) and the requirements of situation development, and hereby print and distribute the same to you for your implementation.

There are a large number of small accounting firms widely distributed in China. Scientifically guiding the normative development of small accounting firms is not only an urgent requirement for accelerating the development of China's certified public accountant industry but also an important task of the finance departments especially for the finance departments at the provincial level. The finance departments at the provincial level shall actively explore a mechanism with lasting effect for guiding the normative development of small accounting firms, carry out further exploitation and innovation, strengthen exchanges, and practically promote the normative development of small accounting firms through adopting various methods and effective measures.

Ministry of Finance

July 5, 2010

  各省、自治区、直辖市财政厅(局),深圳市财政委员会:

  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),科学引导小型会计师事务所规范发展,鼓励小型会计师事务所做精做专,构建大中小会计师事务所协调发展的合理布局,根据形势发展需要和《会计师事务所审批和监督暂行办法》(财政部令第24号),我部制定了《财政部关于科学引导小型会计师事务所规范发展的暂行规定》,现予印发,请认真贯彻执行。

  我国小型会计师事务所数量多、分布广。科学引导小型会计师事务所规范发展,是加快发展我国注册会计师行业的迫切要求,也是财政部门特别是省级财政部门的重要任务。各省级财政部门要积极探索引导小型会计师事务所规范发展的长效机制,进一步开拓创新,加强交流,采用多种形式和有效措施,切实促进小型会计师事务所规范发展。

  财政部

  二○一○年七月五日

Annex:

Interim Provisions on Scientifically Guiding the Normative Development of Small Accounting Firms

  附:

关于科学引导小型会计师事务所规范发展的暂行规定

 Article 1  These Provisions are formulated in accordance with 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 Firm s (Decree No. 24 of the Ministry of Finance), in order to scientifically guide the normative development of small accounting firms, encourage small accounting firms to develop expertise in their niche area, and achieve an optimal situation where large, medium, and small accounting firms develop in a coordinated manner.

    第一条 为了科学引导小型会计师事务所规范发展,鼓励小型会计师事务所做精做专,构建大中小会计师事务所协调发展的合理布局,根据《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)和《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  Small accounting firms shall mean accounting firms with relatively small scale and mainly offering relevant specialized services. To scientifically guide the normative development of small accounting firms is not only an urgent requirement for accelerating the development of China's certified public accountant industry but also an important task of the finance departments especially for the finance departments at the provincial level.

    第二条 小型会计师事务所,是指规模较小、主要提供相关专项服务的会计师事务所。科学引导小型会计师事务所规范发展,是加快发展我国注册会计师行业的迫切要求,也是财政部门特别是省级财政部门的重要任务。

 Article 3  A small accounting firm to be established shall in principle adopt the organizational structure of a general partnership and the partners thereof shall bear the unlimited joint and several liabilities for the partnership enterprise's debts.

A person who is over 65 years old shall not act as a partner (shareholder) of a newly established small accounting firm.

Any sponsoring partner (shareholder) of a small accounting firm is not allowed to apply for establishing another accounting firm within three years from the date of establishment of such small accounting firm.

    第三条 申请设立小型会计师事务所,原则上应当采用普通合伙组织形式,合伙人依法对合伙企业债务承担无限连带责任。

  年龄在65周岁以上的人员不得担任新设立小型会计师事务所的合伙人(股东)。

  小型会计师事务所的发起合伙人(股东),自小型会计师事务所批准设立之日起3年内不得再申请设立会计师事务所。

 Article 4  A small accounting firm shall establish and improve the internal management systems relating to personnel, finance, business, technical standards, information management, quality control, etc., and strengthen the scientific and transparent management. A small accounting firm shall further regulate the relations between partners (shareholders) and relations between partners (shareholders) and staff members, continuously strengthen legal education, integrity education, and business training, and focus on enhancing practitioners' risk awareness, responsibility concepts, and comprehensive quality.

    第四条 小型会计师事务所应当建立健全人事、财务、业务、技术标准、信息管理、质量控制等各项内部管理制度,增强管理的科学性和透明度。小型会计师事务所要进一步规范合伙人(股东)之间、合伙人(股东)与员工之间的关系,不断加强法制教育、诚信教育和业务培训,着力提高从业人员的风险意识、责任观念和整体素质。

 Article 5  A small accounting firm shall take the initiative to innovate the development modes, service methods, and technical approaches, continuously tap market demands, deepen the services in special fields, further develop business scope, actively expand vicarious bookkeeping, taxation agency, outsourcing business, IT support, personal wealth management, community causes, and other consulting service fields on the basis of consolidating traditional businesses, make great efforts to become the main force that provides qualified and professional services to small-and-medium enterprises and institutions as well as rural areas.

A small accounting firm shall not accept or undertake corresponding professional services beyond professional competency or be engaged in securities and future related businesses in any form. Any small accounting firm that has a good reputation and grows quickly is encouraged to conduct merger and reorganization to become a medium accounting firm or its branch, so as to better serve the market.

    第五条 小型会计师事务所要主动创新发展模式、服务方式和技术手段,在巩固传统业务的基础上,不断挖掘市场需求,深化专项领域服务,进一步拓展业务范围,积极扩大代理记账、税务代理、外包业务、IT支持、个人理财、社区事业等咨询服务领域,努力成为面向中小规模企事业单位和农村提供优质专业服务的主体力量。

  小型会计师事务所不得超越专业胜任能力承接和承办相关专业服务,不得以任何形式从事证券期货相关业务。鼓励信誉良好、成长快速的小型会计师事务所重组联合,成为中型会计师事务所或其分所,提高为市场服务的能力和水平。

 Article 6  The finance departments at the provincial level shall formulate strict market entry requirements for small accounting firms in accordance with the requirements of the Interim Measures for the Examination, Approval and Supervision of Accounting Firm s and these Provisions.

The finance departments at the provincial level may conduct overall and substantial examination of all conditions for establishment of a small accounting firm by means of interview, field inspection, expert assessment, etc. If an applicant fails to pass the examination, it will not be approved to establish an accounting firm. When necessary, the finance departments at the provincial level shall conduct field inspection of office premises of the small accounting firms to be established to verify whether or not they meet the basic conditions for carrying out business.

    第六条 省级财政部门应当按照《会计师事务所审批和监督暂行办法》以及本暂行规定的要求,严格小型会计师事务所市场准入。

  省级财政部门可以采取面谈、实地考察、组织专家评估等多种方式对设立小型会计师事务所的各项条件进行全面和实质性审查,未通过审查的,不得批准设立会计师事务所。必要时,省级财政部门要对拟设立小型会计师事务所的办公场所进行实地考察,核查其是否具备开展业务的基本条件。

 Article 7  The finance departments at the provincial level shall practically strengthen the daily supervision and administration of small accounting firms and focus on examination of compliance with the requirements of the Interim Measures for the Examination, Approval and Supervision of Accounting Firm s and these Provisions, so as to avoid the phenomenon of attaching too much importance to the examination and approval but overlooking the supervision.

The finance departments at the provincial level shall seriously investigate and sanction issues such as partners (shareholders) and certified public accountants practicing under their name or practicing as a part-time job, immediately revoke the administrative license when discovering incompliance with the requirements of the relevant rules and systems, and notify the employers offering part-time jobs of the same; further inspect the practice quality of small accounting firms and resolutely cancel the practice qualification of small accounting firms which are found to seriously violate laws and regulations.

    第七条 省级财政部门应当切实加强对小型会计师事务所的日常监管,重点检查其持续符合《会计师事务所审批和监督暂行办法》以及本暂行规定要求的情况,避免出现重审批、轻监管的现象。

  省级财政部门要严肃查处合伙人(股东)和注册会计师挂名执业、兼职执业等问题,发现不符合相关法规制度要求的,要及时撤回行政许可,并向其兼职单位进行通报;要进一步加强对小型会计师事务所执业质量的检查,对严重违法违规的,要坚决撤销执业资格。

 Article 8  Any small accounting firm that is established before these Provisions take effect shall not employ persons who are over 65 years old to act as its partners (shareholders) any longer.

Article 9  These Provisions shall take effect on the date of promulgation.

    第八条 本暂行规定施行前批准设立的小型会计师事务所,不得再吸收年龄在65周岁以上的人员作为合伙人(股东)。

 Article 9  These Provisions shall take effect on the date of promulgation.

    第九条 本暂行规定自发布之日起施行。

 

 

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中英双语-财政部关于印发《财政部关于科学引导小型会计师事务所规范发展的暂行规定》的通知(可下载).pdf 下载
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