中英双语-财政部关于做好会计师事务所工商登记后置审批改革政策衔接工作的通知(可下载)

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Notice of the Ministry of Finance on Properly Handling the Policy Coordination in Post Approval Reform of Industrial and Commercial Registration of Accounting Firms

财政部关于做好会计师事务所工商登记后置审批改革政策衔接工作的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2014] NO. 30

Promulgating Date: 12/11/2014

Effective Date: 12/11/2014

颁布机关: 财政部

文   号: 财会[2014]30号

颁布时间: 12/11/2014

实施时间: 12/11/2014

 

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

On October 23, 2014, the State Council rendered the Decision on Issues Concerning Removing or Adjusting a Batch of Administrative Approval Items (Guo Fa [2014] No. 50) (hereinafter referred to as the "Decision"), which changes the approval for the establishment of accounting firms and their branches from pre approval to post approval in terms of industrial and commercial registration and specifies that the approval of the business relating to securities or futures by accounting firms falls under post approval items of industrial and commercial registration. In order to implement the Decision of the State Council, further stimulate the market vitality and promote the constant and healthy development of profession of certified public accountants, this Notice is hereby issued as follows in connection with properly handling the policy coordination in post approval (hereinafter referred to as the "post approval") reform of industrial and commercial registration of accounting firms:

  各省、自治区、直辖市财政厅(局),深圳市财政委员会:

  2014年10月23日,国务院作出《关于取消和调整一批行政审批项目等事项的决定》(国发〔2014〕50号,以下简称《决定》),将会计师事务所及其分支机构设立审批由工商登记前置审批调整为后置审批,同时将会计师事务所从事证券、期货相关业务审批明确为工商登记后置审批事项。为了贯彻落实国务院《决定》,进一步激发市场活力,推动注册会计师行业持续健康发展,现就做好会计师事务所工商登记后置审批(以下简称后置审批)改革的政策衔接工作通知如下:

1. In accordance with relevant provisions of the Law on Certified Public Accountants, the establishment of accounting firms and their branches shall be subject to the approval by provincial finance departments and the issuance of practice certificates. Effective from the date of promulgation of the Decision, to establish an accounting firm, an application shall be filed with the industrial and commercial registration authority for industrial and commercial registration and then an application shall be filed with the provincial finance department of the place of the registration for practice certificate of the accounting firm. Applicants are encouraged to be registered as accounting firms with partnership system in accordance with the law.

Any firm that fails to obtain the practice certificate of the accounting firm shall neither carry out business activities in the name of an accounting firm nor engage in the business specified Article 14 of the Law on Certified Public Accountants (hereinafter referred to as the "statutory business of certified public accountants"). Relevant information of the accounting firms that have obtained the practice certificates in accordance with the law is available on the website of Accountant & CPA of China at www.acc.gov.cn.

    一、依据《注册会计师法》有关规定,设立会计师事务所及其分支机构由省级财政部门批准,并颁发执业证书。自《决定》发布之日起,申请设立会计师事务所应先到工商登记机关办理工商登记,再向登记地所属的省级财政部门申请会计师事务所执业证书。鼓励申请人依法登记合伙制会计师事务所。

  未取得会计师事务所执业证书的,不得以会计师事务所的名义开展业务活动,不得从事《注册会计师法》第十四条规定的业务(以下简称注册会计师法定业务)。依法取得执业证书的会计师事务所的相关信息可在财政会计行业管理网(www.acc.gov.cn)上查询。

2. When applying to obtain the practice certificate of the accounting firm, the applicant shall submit the photocopy of the certificate of industrial and commercial registration or any other supporting documents with same legal force and effect (hereinafter referred to as the "documents certifying the industrial and commercial registration") instead of the photocopy of the notice of the pre-approval of enterprise name issued by the industrial and commercial registration authority originally.

    二、申请取得会计师事务所执业证书时,申请人应以工商登记证书复印件或具有同等法律效力的其他证明材料(以下简称工商登记证明材料)取代原由工商登记机关出具的企业名称预先核准通知书复印件。

3. All provincial finance departments shall, in accordance with the Interim Measures for Examination, Approval and Supervision of Accounting Firms (Order No. 24 of the Ministry of Finance) and relevant supporting administrative system, strictly examine the application materials, especially the qualification conditions of partners (shareholders), names of accounting firms and other relevant items. If relevant requirements are satisfied, a decision on approval shall be made and practice certificate shall be issued.

    三、各省级财政部门应当根据《会计师事务所审批和监督暂行办法》(财政部令第24号)及相关配套管理制度,对申请材料进行严格审核,特别要对合伙人(股东)的资格条件、会计师事务所的名称等进行严格审核。符合条件的,作出批准决定,颁发执业证书。

4. An accounting firm shall place the original of the practice certificate of the accounting firm in the prominent place of its business premises.

    四、会计师事务所应当在经营场所的醒目位置放置会计师事务所执业证书原件。

5. Where any of the changes specified in Article 29 of the Interim Measures for Examination, Approval and Supervision of Accounting Firms occurs to an accounting firm which involves the change of the certificate of industrial and commercial registration, the documents certifying the industrial and commercial registration after the change shall be provided in record-filing.

    五、会计师事务所发生《会计师事务所审批和监督暂行办法》第二十九条规定的变更事项,涉及工商登记证书变更的,备案时应提供变更后的工商登记证明材料。

6. If an accounting firm falls under any of the circumstances when it shall be terminated as specified in Article 40 of the Interim Measures for Examination, Approval and Supervision of Accounting Firms, it shall go through record-filing with the provincial finance department of the place where it is located and return the practice certificate of the accounting firm at the same time.

If the enterprise entity continues to exist after the practice certificate of the accounting firm is returned, it shall go through name change in industrial and commercial registration and shall neither use the words "accounting firm" in the enterprise name nor engage in the statutory business of certified public accountants.

    六、会计师事务所发生《会计师事务所审批和监督暂行办法》第四十条规定的应当终止的情形时,应当向会计师事务所所在地的省级财政部门备案,同时交回会计师事务所执业证书。

  交回会计师事务所执业证书后,企业主体继续存续的,应当变更工商登记名称,不得在企业名称中继续使用“会计师事务所”字样,也不得从事注册会计师法定业务。

7. The above procedures and requirements shall apply as reference to the establishment, change and termination of the branches of accounting firms.

    七、会计师事务所分支机构的设立、变更和终止事项,参照上述程序和要求办理。

8. All provincial finance departments shall strengthen the communication and coordination with industrial and commercial registration authorities and shall, in accordance with the principles of compliance with law, convenience for people and high efficiency, pay close attention to adjust and improve their respective local examination and approval procedures and ensure effective implementation of the Decision and the stable and smooth progress of post approval reform. At the same time, they shall improve the idea of regulation and the method of regulation, intensify regulation, strengthen interim and ex post supervision and administration in comprehensive manner, seriously punish the violation of regulations by engaging in the statutory business of certified public accountants without obtaining the practice certificates of accounting firms and promote the constant and healthy development of the profession of certified public accountants.

Ministry of Finance

December 11, 2014

    八、各省级财政部门应当加强与工商登记机关的沟通协调,本着依法、便民、高效的原则,抓紧调整完善本地区的具体审批流程,确保《决定》精神落到实处,确保后置审批改革平稳顺利推进。同时,要切实改进监管理念,完善监管方式,加大监管力度,全面加强事中、事后监管,严肃查处未取得执业证书违规从事注册会计师法定业务的行为,促进注册会计师行业持续健康发展。

  财政部

  2014年12月11日

 

 

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