Notice of the Ministry of Finance on the Printing and Distribution of the Standards of Practice for Certified Public Accountants in China

财政部关于印发中国注册会计师执业准则的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2006] No.4

Promulgating Date: 02/15/2006

Effective Date: 01/01/2007

颁布机关: 财政部

文   号: 财会[2006]4号

颁布时间: 02/15/2006

实施时间: 01/01/2007

Relevant ministries and commissions of the State Council, as well as the finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the central government,

  国务院有关部委,各省、自治区、直辖市财政厅(局):

For the purposes of standardizing the practicing conduct of certified public accountants, raising practicing quality, safeguarding social and public interests, as well as promoting healthy development of a socialist market economy, the Chinese Institute of Certified Public Accountants has formulated 22 standards such as the Basic Standards for the Assurance Operations of Certified Public Accountants in China, and has revised 26 standards such as the Auditing Standards of Certified Public Accountants in China No 1142 – Legal and Regulatory Considerations in the Auditing of Financial Statements. The same are hereby approved and shall be implemented on January 1, 2007. Relevant standards such as the existing Basic Standards for Independent Auditing shall be simultaneously abolished. Please promptly provide feedback to the Chinese Institute of Certified Public Accountants should any issue be encountered during the implementation.

  为了规范注册会计师的执业行为,提高执业质量,维护社会公众利益,促进社会主义市场经济的健康发展,中国注册会计师协会拟订了《中国注册会计师鉴证业务基本准则》等22项准则,修订了《中国注册会计师审计准则第1142号--财务报表审计中对法律法规的考虑》等26项准则,现予批准,自2007年1月1日起施行。现行的《独立审计基本准则》等相关准则同时废止。执行中有何问题,请及时反馈中国注册会计师协会。

Appendix: Standards of Practice for Certified Public Accountants in China (omitted)

  附件:中国注册会计师执业准则(略)

February 15, 2006

二○○六年二月十五日