中英双语-中国注册会计师协会关于印发《会计师事务所合并程序指引》的通知(可下载)

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Notice from Chinese Institute of Certified Public Accountants regarding the Printing and Distribution of “Guidelines on Procedures for Merger of Accounting Firms”

中国注册会计师协会关于印发《会计师事务所合并程序指引》的通知

 

Document Number: Hui Xie [2010] No.26

Promulgating Date: 04/02/2010

Effective Date: 04/02/2010

颁布机关: 中国注册会计师协会

文   号: 会协[2010]26号

颁布时间: 04/02/2010

实施时间: 04/02/2010

 

Institute of Certified Public Accountants of all provinces, autonomous regions, and municipalities directly under the Central Government:

For the purposes of thoroughly implementing Various Opinions regarding Accelerating the Development of the Profession of Certified Public Accountants in China (Guo Ban Fa [2009] No. 56) issued by the general office of the State Council and forwarded to the Ministry of Finance, deepening the outcome of the learning and practice of accounting firms, motivating the profession of certified public accountants to grow in size and strength, our Institute has conducted in-depth studies, summarized the implementation of merger of accounting firms and formulated Guidelines on Procedures for Merger of Accounting Firms. The Guidelines are hereby printed and distributed for reference in the course of merger of accounting firms.

Appendix: Guidelines on Procedures for Merger of Accounting Firms

Chinese Institute of Certified Public Accountants

2 April 2010

Appendix:

Guidelines on Procedures for Merger of Accounting Firms

For the purposes of thoroughly implementing Various Opinions regarding Accelerating the Development of the Profession of Certified Public Accountants in China (Guo Ban Fa [2009] No. 56) issued by the general office of the State Council and forwarded to the Ministry of Finance, deepening the outcome of the learning and practice of accounting firms (hereinafter referred to as "Firms"), motivating the profession of certified public accountants to grow in size and strength, providing guidance to the Firms on tasks pertaining to merger, preventing incorrect paths being taken and conflicts being generated in the course of merger due to ambiguous or inadequate statutory procedures, as well as reducing the risks and costs involved in the merger of Firms, our Institute is hereby providing the following guidelines on the key procedures in the course of merger. These Guidelines are the observations, studies and conclusion of the current practice of the merger of Firms and are meant for reference only in the course of merger of Firms.

  各省、自治区、直辖市注册会计师协会:

  为深入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的若干意见》(国办发[2009]56号),深化会计师事务所学习实践活动的成果,推动注册会计师行业做大做强,我会深入研究总结会计师事务所合并实践,制定了《会计师事务所合并程序指引》,现予印发,供会计师事务所合并时参考。

  附件:会计师事务所合并程序指引

  中国注册会计师协会

  二0一0年四月二日

  附件:

会计师事务所合并程序指引

  为深入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的若干意见》(国办发[2009]56号),深化会计师事务所(以下简称“事务所”)学习实践活动成果,推动注册会计师行业做大做强,指导事务所合并工作,避免合并过程中因法定程序不清或不到位多走弯路或引发矛盾,降低事务所合并风险与成本,现就合并工作中的重要程序提供如下指引。本指引是对目前事务所合并实践的观察、研究和总结,仅供事务所合并时参考。

Section 1  Basis and Principles of Compliance

第一部分 遵循的依据与原则

1. Merger of Firms shall be carried out in accordance with the laws and the standards of the profession. The laws, regulations, rules and standards of the profession related to the merger include mainly Law of Certified Public Accountants, Company Law, Partnership Enterprise Law, Interim Measures for Examination, Audit and Supervision of Accounting Firms, Interim Measures for Management of Branches of Accounting Firms, Measures for Registration as Certified Public Accountants, Provisions for Transfer of Certified Public Accountants, Administrative Measures for Professional Risk Funds for Accounting Firms, etc., as well as Opinions regarding Motivating the Accounting Firms to Grow in Size and Strength, Guidelines for Internal Governance of Accounting Firms, Specimen Agreement for Partnership Accounting Firms and Specimen Articles of Association for Limited Liability Accounting Firms printed and distributed by Chinese Institute of Certified Public Accountants.

    一、事务所合并应依照法律和行业规范进行。合并涉及到的法律、法规、规章和行业规范主要有:《注册会计师法》、《公司法》、《合伙企业法》、《会计师事务所审批监督和暂行办法》、《会计师事务所分所管理暂行办法》、《注册会计师注册办法》、《注册会计师转所规定》、《会计师事务所职业风险基金管理办法》等,以及中国注册会计师协会印发的《关于推动会计师事务所做大做强的意见》、《会计师事务所内部治理指南》、《合伙会计师事务所协议范本》、《有限责任会计师事务所章程范本》等。

2. The merger mentioned in these Guidelines refers to merger by absorption and merger by incorporation under the meaning of Law of Companies. In addition, it refers to one Firm taking in all or part of the personnel and businesses from another Firm. The above two scenarios will have different procedures for merger.

    二、本指引所谓合并,既指《公司法》意义上的吸收合并、新设合并,也指一家事务所吸收其他事务所的人员和业务的全部或部分。以上两种情况,在合并程序上会有所不同。

3. Where the merging firm is a limited liability company, the Board of Directors shall formulate the merger plan and the resolution on merger shall be passed at the shareholders' meeting according to the laws, regulations and the provisions in the Articles of Association of the Firm.

Where the merging firm is a general partnership or special general partnership, the resolution on merger shall be passed at the partners' meeting according to the laws, regulations and the provisions in the Partnership Agreement of the Firm.

    三、事务所合并方是有限责任公司的,应由董事会制定合并方案,由股东会根据法律法规和事务所《章程》规定,作出合并决议。

  事务所合并方是普通合伙或者特殊普通合伙的,由合伙人会议根据法律法规和事务所《合伙协议》规定,作出合并决议。

4. The Firm shall come to the decision on merger according to its own developmental strategies. By way of merger, it will enhance the brand value of the Firm, reinforce the internal governance mechanism, optimize the talent structure, strengthen the risk resistance capability, improve the client service quality, and expand the arena of international business so as to fully manifest the social value of the Firm towards its service to the economic and social development.

    四、事务所要根据自身发展战略作出合并决策。通过合并,提高事务所的品牌价值,强化内部治理机制,优化人才结构,增强抗风险能力,改善客户服务质量,拓展国际业务空间,使事务所服务经济社会发展的社会价值得以充分体现。

5. The following basic principles shall be abided by in the merger of Firms: implementation according to law, distinct rights and liabilities, voluntariness and equity, honesty and trustworthiness, integration with practice, pro-activity and prudence.

    五、事务所合并应遵循以下基本原则:依法实施、权责明晰;自愿平等、诚实信用;结合实际、积极稳妥。

Section 2  Procedures for Negotiation of Merger

Phase 1  Initiation of Procedures for Merger

第二部分 合并谈判事项程序

第一阶段 启动合并程序

6. In selecting the target for merger, the Firm shall consider mainly the developmental goals, the regional layout, complementarities of market, professional value system of the partnership team and other factors. In addition, deeper understanding of the merger target can be gained through registered associations at various levels, relevant departments, clients and other relevant parties.

    六、事务所选择合并对象,应主要考虑发展目标、地域布局、市场互补性、合伙团队职业价值观等因素。同时可通过各级注协、相关部门、客户等有关各方对合并对象进行深入了解。

7. The Firm shall form a merger preparatory working team (hereinafter referred to as "merger preparation team") comprised of senior management personnel from various parties to take charge of drawing up working plans for merger, discussion on specific matters pertaining to merger, organizing the drafting of relevant documents for merger, coordinating and dealing with all interested parties during merger, processing the relevant formalities related to merger, etc. 

    七、事务所应成立各方高层管理人员组成的合并筹备工作组(以下简称“合并筹备组”)。负责拟定合并工作方案、磋商合并具体事项、组织起草合并相关文件、协调处理合并中的各方利益关系、办理合并相关手续事宜等。

8. In the course of merging the Firms, the dissolving party and various parties that go through alteration would involve the requirement of the original clients having to convene shareholders' meetings (general meetings) or the relevant functional organization having to alter the authorization of audit. These are typically time-consuming. For this reason, the ideal timing for executing the merger is generally after the completion of audit of annual reports. The Firm shall fully consider this factor in initiating merger.

    八、在事务所合并中,撤销的一方以及变更各方均涉及其原有的审计客户需召开股东(大)会或由相关职权机构变更审计委托,往往耗费相当时间。为此,实施合并的时点,一般以年报审计结束后为宜。事务所启动合并时应充分考虑这一因素。

Phase 2  Drawing up a Merger Framework Agreement

第二阶段 形成合并框架协议

9. After preliminary discussion, the merger preparation team may draw up a "merger framework agreement". The merger framework agreement include (but not limited to) the following matters: objective of merger, time schedule for merger, proposed name of the post-merger firm, principle of allocating the firm's equity after merger, proposal on number of executive-level personnel and their allocation.

The merger framework agreement shall be submitted to the meeting of Directors (meeting of executive partners) for all merger parties to deliberate and pass, and it will be effective after the authorized legal representatives from both parties sign on it.

    九、合并筹备组经初步磋商,可形成“合并框架协议”。合并框架协议包括(但不限于)以下事项:合并目标、合并时间进度安排、合并后事务所名称议案、合并后事务所股权分配原则、执行层人数及其分配议案等。

  合并框架协议需提交合并各方董事会(执行合伙人会议)审议通过,并经授权的双方法定代表人签字后生效。

10. Proposed name for the firm after merger is being put forward. All merger parties shall discuss and determine the name of the post-merger firm and process the pre-approval of name formality (generally, pre-approval name can be reserved for half a year) at the administrative department for industry and commerce promptly.

    十、提出合并后事务所名称议案。合并各方应协商确定合并后事务所的名称,并及时到工商行政管理部门办理名称预核准手续(经预核准的名称,一般可以保留半年)。

11. Proposal for forming the organizational structure of the post-merger firm. The merger preparation team is responsible for drafting the plans for setup of organizational units for business discussion, decision making, supervision, and execution. All merging parties shall, according to plan, recommend relevant suitable personnel to form the proposed organizational units for the board of shareholders, the board of directors, management team, supervisory board (or partners' meeting, executive partner committee and executive partners) as well as congress of workers and staff after merger.

The relevant suitable personnel recommended for the aforesaid business discussion, decision making, supervision and execution units are generally nominated by the board of directors (executive partners committee) of the respective merging parties, and deliberated and passed by the shareholders' meeting (or partners' meeting) of the respective firms participating in the merger. Generally, the staff and senior management personnel of the firms shall be consulted for their opinions.

    十一、形成合并后事务所组织架构议案。合并筹备组负责起草议事、决策、监督、执行等组织机构设立方案,合并各方根据方案推荐相关人选,形成合并后的股东会、董事会、经理层、监事会(或者合伙人会议、执行合伙人委员会、执行合伙人)以及职工代表大会等组织机构议案。

  推荐的上述议事、决策、监督、执行机构的相关人选,一般由合并各方董事会(执行合伙人委员会)提名,由参加合并的各事务所股东会(或合伙人会议)审议通过,通常应听取事务所员工、高级管理人员的意见。

12. To put forward a proposal on share capital (paid-up amount) of the post-merger firm.

    十二、提出合并后事务所股份(出资额)议案。

13. To put forward a proposal for allocation system of the post-merger firm. The merger preparation team shall draft the allocation method for remunerations; determine the allocation method for shareholders (partners), directors (executive partners), senior professional personnel (salaried partners) and other business personnel.

The remuneration allocation method shall be deliberated by the board of directors (executive partner committee), and at the general meeting of shareholders (partners' meeting) of all parties. The key business officers and other staff shall be consulted for their respective opinions.

    十三、提出合并后事务所分配制度议案。合并筹备组起草薪酬分配办法,确定股东(合伙人)、董事(执行合伙人)、高级专业人员(授薪合伙人)、其他业务人员等分配办法。

  薪酬分配办法要经合并各方董事会(执行合伙人委员会)、股东大会(合伙人会议)审议,并向业务骨干、其他员工分别征求意见。

14. To put forward a plan for handling the pre-merger income, income generated from projects completed after the date of registration, income from projects that cross the registration date, as well as the contingent risk liability.

    十四、提出合并各方合并前收入、注册登记日后完成的项目收入、跨注册登记日的项目收入,以及或有风险责任承担等处理方案。

15. To put forward a plan for dealing with the branches. As the merger of firms will result in the merger, re-registration or new setup of the original branches, a plan for the merger of branches shall be put forward correspondingly. Arrangements shall be made as to which branches will continue to exist, which branches will change name, which branches will be cancelled and the building of new management team for the branches.

    十五、提出分所处理方案。事务所合并必然引起原分所合并、重新登记或新设,应当相应地提出分所的合并方案。哪些分所存续,哪些分所更名,哪些分所注销,新的分所管理团队建设,都应作出安排。

16. To put forward a proposal for handling the assets and liabilities of the post-merger firm. After registration of the firm after merger, the main physical assets (including fixed assets and low-value consumables in the books) to be put into the post-merger firm by both parties or multiple parties shall be sorted and counted, as well as valued reasonably. In addition, the assets and liabilities to be taken up by the post-merger firm shall be verified during merger.

After the registration of the post-merger firm is completed, the pre-merger firms shall transfer the staff's "benefits payables" to the new firm according to the stipulated criteria. In addition, the individual relationship in the "five insurances and one fund" of the staff shall be transferred to the new firm.

Where it concerns contingent risk liability prior to merger, the respective merger parties shall come to an agreement in respect of the pre-merger contingent risk liability or the occupational risk funds. The original shareholders (partners) of the respective parties shall make a commitment in writing in this respect.

    十六、提出合并后事务所资产负债处理议案。合并后事务所注册登记后,应将双方或者多方投入合并后事务所的主要实物资产(包括账内的固定资产、低值易耗品)进行清点,并合理计价。同时,合并中应对形成合并后事务所的资产、负债予以确认。

  合并后事务所注册登记完成后,合并前的事务所应按规定标准将员工的“应付福利费”转入新所,同时将员工的“五险一金”的个人关系转入新所。

  涉及合并前或有风险责任承担的,合并各方应当对合并前的或有风险责任、职业风险基金等作出约定,各方原股东(合伙人)应当对此作出书面承诺。

Phase 3  Signing of Merger Agreement

第三阶段 签署合并协议

17. To draw up and sign the merger agreement. The merger agreement shall be deliberated and passed by the board of directors (partners executive committee) and at shareholders' meeting (partners' meeting) of the respective parties, signed by all shareholders (partners) of the respective parties, or signed by the members of the board of directors (or the legal representatives, or the executive partners) authorized collectively at the shareholders' meeting (partners' meeting) of the respective parties before it can be effective.

    十七、形成和签署合并协议。合并协议由合并各方董事会(合伙人执行委员会)、股东会(合伙人会议)审议通过,由各方全体股东(合伙人)签名,或者各方股东会(合伙人会议)集体授权的董事会(执行合伙人委员会)成员(或法定代表人、或执行合伙人)签名,方为有效。

Phase 4  Drawing up of Articles of Association (Partnership Agreement) and Internal Systems

第四阶段 形成章程(合伙协议)和内部制度

18. To draft the Articles of Association (Partnership Agreement). The merger preparation team shall draft the Articles of Association (Partnership Agreement) based on the merger agreement approved at the respective shareholders' meetings to form the proposed document for decision making on major events such as the organizational structure, departmental structure, conditions for promotion of shareholders (partners) and the procedures of the post-merger firm. It shall be submitted at the shareholders' meeting (partners' meeting) to be passed after deliberation by the newly established board of directors (executive partner committee) of the firm.

    十八、起草章程(合伙协议)。合并筹备组根据各自股东会批准的合并协议起草《章程》(《合伙协议》),形成合并后事务所机构设置、部门设置、股东(合伙人)晋升条件与程序等重大事项决议文件议案,经新成立的事务所董事会(执行合伙人委员会)审议后,提交股东会(合伙人会议)通过。

19. To convene shareholders' meeting (partners' meeting) of the post-merger firm. After the official merger agreement has been signed by all parties to the merger, the first shareholders' meeting (partners' meeting) of the post-merger firm shall be convened to elect and form the board of directors (executive partner committee), regulatory committee and other units as well as the responsible officers, and to pass the Articles of Association (Partnership Agreement), other important documents and management systems of the post-merger firm. The board of directors (executive partner committee) shall elect and appoint the general manager (executive partner).

    十九、召开合并后事务所股东会(合伙人会议)。合并各方事务所签订正式合并协议后,应召开合并后事务所第一届股东会(合伙人会议),选举产生董事会(执行合伙人委员会)、监事会等机构及其负责人;通过合并后事务所的章程(合伙协议)及其他重要文件和管理制度。董事会(执行合伙人委员会)选举并任命总经理(执行合伙人)。

20. To formulate the systems of the post-merger firm. The board of directors (executive partner committee) of the post-merger firm is responsible for formulation and approval of comprehensive management system and business management system of the firm, including technical management (audit handbook, audit guidelines, administrative measure for technical support, etc), quality management, market management, branch management, human resource management, financial management, administrative management, IT management, and other aspects.

In organizing the drafting of merger related documents such as the working plans, the merger preparation team shall get the respective parties to deliberate, discuss and solicit for opinions on the aforesaid systems, particularly the major events so as to reduce the disputes and issues arising from the formulation and execution of the systems of the post-merger firm.

    二十、制订合并后事务所制度。合并后事务所董事会(执行合伙人委员会)负责组织制订并批准事务所综合性管理制度和业务管理制度,包括技术管理(审计手册、审计指引、技术支持管理办法等)、质量管理、市场管理、分所管理、人力资源管理、财务管理、行政管理、IT管理等各方面。

  合并筹备组在组织起草工作方案等合并相关文件时,各方应就上述制度特别是其中的重大事项进行充分酝酿、讨论和征求意见,以减少合并后事务所制度制订和执行中的分歧和问题。

Section 3  Procedures for Matters related to Alteration in Merger

第三部分 合并变更事项程序

21. To handle the relevant business registration. Where merger by incorporation is adopted, it will involve dissolution and liquidation of both parties and registration of the new firm. The respective dissolving parties shall perform the statutory procedures for dissolution. Where merger by absorption is adopted, it will involve alteration in one party and dissolution and cancellation of registration by other merger parties. Registration for alteration of Articles of Association (Partnership Agreement) shall be handled after merger based on the resolution of the first shareholders' meeting (partners' meeting) of the post-merger firm.

    二十一、办理有关工商登记。采取新设合并的,涉及双方解散清算,新所重新注册登记。解散各方要履行解散法定程序。采取吸收合并的,涉及一方变更、其他合并各方解散注销登记。根据合并后事务所第一届股东会(合伙人会议)的决议,办理合并后章程(合伙协议)变更登记。

22. To handle the formalities for alteration (cancellation) of the practising license of the firm related to merger. Where it involves cancellation and alteration of practising license, the merger preparation team is generally required to inform the competent department in charge of the relevant matters in advance and lay hold of the relevant policy to avoid the risk of interrupting the continuation of qualification. After the merger agreement is officially signed, the formalities for cancellation or alteration of the practising license shall be completed within the stipulated time limit.

    二十二、办理合并涉及的事务所执业许可变更(注销)手续。涉及执业许可注销和变更的,合并筹备组一般需要事先向有关事项主管部门通报,掌握相关政策,避免资格承继中断风险。正式合并协议签署后,要在规定期限内完成执业资格注销或变更手续。

23. To handle the formalities for transfer of certified public accountants related to merger. After the merger agreement of the firm is signed, the transfer of certified public accountants from the respective merger parties to the post-merger firm or the branch of the firm shall be effected at the competent department within the stipulated time limit.

    二十三、办理合并涉及的注册会计师转所手续。事务所合并协议签署后,应在规定期限内到主管部门(这里涉及所在地注册会计师协会),将合并各方注册会计师转入合并后事务所或事务所分所。

24. To complete the alteration of the audit appointment by the clients of the respective parties at appropriate time.

    二十四、适时完成合并各方客户的审计委托变更事项。

25. To handle the alteration in the tax registration and change of name of the bank account in accordance with the relevant laws, regulations and provisions.

    二十五、依照有关法律法规规定,办理税务登记变更、银行账户更名。

26. Changes in reporting, record filing and information. The merger preparation team and the post-merger firm shall report the merger and the relevant materials to the relevant competent department for record filing. Upon the completion of merger, it shall make changes to the information managed by the profession pertaining to the post-merger firm on timely basis.

    二十六、报备和信息变更。合并筹备组和合并后事务所要将合并事项和有关材料向有关主管部门进行报备。合并结束时要及时对合并后事务所涉及的行业管理信息进行变更。

27. All merging parties shall organize specialized working team and centralize the manpower so as to tidy up the pre-merger files of each party, particularly files of important businesses, and retain them according to provisions.

    二十七、合并各方要组织专门工作小组,集中人力,对合并前各方的档案特别是重要业务档案进行整理,并按规定保存。

28. Where one or more parties are required to be deregistered due to merger, various statutory procedures such as the settlement and deregistration shall be completed in accordance with the time limit and requirements stipulated in the merger agreement.

    二十八、因合并需要注销的一方或多方,应根据合并协议所规定的时限和要求完成清算、注销各项法定程序。

 

 

附件:

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中英双语-中国注册会计师协会关于印发《会计师事务所合并程序指引》的通知(可下载).pdf 下载
发布于 2021-02-07 18:30:46
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