Measures on Qualification Inspection of Certified Public Accountants

注册会计师任职资格检查办法

 

Promulgating Institution: Ministry of Finance

Promulgating Date: 02/03/2008

Effective Date: 02/03/2008

颁布机关: 财政部

颁布时间: 02/03/2008

实施时间: 02/03/2008

 Article 1  In order to strengthen the administration and supervision on the qualification of certified public accountants, and promote the healthy development of the certified public accountant industry, these Measures are formulated according to the relevant provisions of the “Law of the People’s Republic of China on Certified Public Accountants” and the “Measures on Registration of Certified Public Accountants” (Order No.25 of the Ministry of Finance).

    第一条 为加强对注册会计师的监督管理,促进注册会计师行业的健康发展,根据《中华人民共和国注册会计师法》以及《注册会计师注册办法》(财政部第25号令)的有关规定,制定本办法。

 Article 2   These Measures shall apply to the certified public accountants who obtain the Certificate of Chinese Certified Public Accountant.

    第二条 本办法适用于取得中国注册会计师证书的注册会计师。

 Article 3   The qualification inspection of the certified public accountants (hereinafter referred to as the Inspection) is the inspection regarding the certified public accountant qualification as conducted by the institute of certified public accountants on the basis of the inspection materials submitted by the certified public accountants in a year according to law.

The Inspection on a certified public accountant registered in a year shall commence from a subsequent year.

    第三条 注册会计师任职资格检查(以下简称检查),是注册会计师协会依法按年度根据注册会计师提交的检查材料,对与注册会计师任职资格事项有关的情况进行的检查。

  当年准予注册的注册会计师,自下一年度起接受检查。

 Article 4   The institutes of certified public accountants of all provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the Provincial Institutes) shall be responsible for the Inspection to certified public accountants within their respective jurisdictions. The Chinese Institute of Certified Public Accountants (hereinafter referred to as the CICPA) shall be responsible for the supervision and guidance on the Inspection work and may conduct on-the-spot inspection when necessary.

    第四条 各省、自治区、直辖市注册会计师协会(以下简称省级协会)负责本地区注册会计师的检查工作。中国注册会计师协会(以下简称中注协)负责对检查工作进行监督指导,必要时可以进行实地抽查。

 Article 5  Certified public accountants shall accept the Inspection from the Provincial Institutes which they belong to and carefully and faithfully fill in the “Form of Basic Information on Inspection Regarding Certified Public Accountants Qualification in the Year of ××”(hereinafter referred to as the “Form of Basic Information”). Certified public accountants shall submit the “Form of Basic Information” to the public accounting firms (hereinafter referred to as the accounting firms) which they belong to between January 1 and January 20 annually.

A certified public accountants who has any of the following circumstances shall submit the “Form of Basic Information” directly to the Provincial Institutes within the time limit prescribed by the preceding paragraph:

(1) A person who has left the former accounting firm and intends to join another accounting firm or is applying for the establishment of an accounting firm.

(2) A liable person who is conducting liquidation of an accounting firm.or

(3) Other circumstances recognized by the Provincial Institutes.

    第五条 注册会计师应当接受注册会计师关系所在省级协会的检查,认真、如实地填写《××年度注册会计师任职资格检查基本情况表》(以下简称《基本情况表》)中的内容。每年的1月1日至1月20日,注册会计师须向其所在的会计师事务所(以下简称事务所)提交《基本情况表》。

  具有以下情形之一的注册会计师,在前款规定的时间内,直接向省级协会提交《基本情况表》:

  (一)已从原事务所转出,拟加入其他事务所或正在申请设立事务所的。

  (二)正在办理事务所清算的责任人。

  (三)省级协会认可的其他情形。

 Article 6   If a certified public accountant cannot fill in a “Form of Basic Information” because of sickness, he may entrust another certified public accountant to fill in the form on his behalf and shall provide relevant medical history or other materials which may prove his sickness；if a certified public accountant falls within the circumstances prescribed by Paragraph 2 of Article 5 of these Measures, he may entrust another certified public accountant in the same region to fill in the form on his behalf. In the column of signature of the certified public accountant, the accountant who is entrusted shall sign his own name and certified public accountant code.

    第六条 注册会计师因病不能填写《基本情况表》的,可委托本事务所内的其他注册会计师代为填写,并出具相关病历或其他证实患病的材料;属于本办法第五条第二款规定情形的注册会计师,可委托本地区其他注册会计师代为填写。在注册会计师签名栏,被委托人应签署本人姓名及注册会计师编号。

 Article 7   An accounting firm shall carefully organize certified public accountants thereof to accept the Inspection and review relevant contents of the “Form of Basic Information” submited by the certified public accountants.

The accounting firm shall submit all the following materials to the Provincial Institute it belongs to between January 21 and January 31 annually:

(1) The “Form of Basic Information”;

(2) The original certificate of certified public accountant;

(3) The “General List of Basic Information on Inspection Regarding Certified Public Accountants Qualification in the Year of ××”(hereinafter referred to as the “General List of Basic Information”);

(4) Explanation for special issues, that means explanation shall be given to special issues including circumstances prescribed in Item 3 and Item 4 of Article 12 of these Measures or the death of a certified public accountant; and

(5) The report regarding the Inspection work conducted by the accounting firm concerned.

    第七条 事务所应当认真组织本所的注册会计师参加检查,并对注册会计师提交的《基本情况表》的有关内容进行复核。

  每年的1月21日至1月31日,事务所应当将以下材料一并报送所在地省级协会:

  (一)《基本情况表》;

  (二)注册会计师证书原件;

  (三)《××年度注册会计师任职资格检查基本情况汇总表》(以下简称《基本情况汇总表》);

  (四)特别事项说明,即对于具有本办法第十二条第(三)、(四)项情形和已死亡的注册会计师,应当作为特别事项予以说明;

  (五)本所开展检查工作情况的报告。

 Article 8  Certified public accountants and accounting firms shall be responsible for the authenticity of contents filled in and submitted by them.

    第八条 注册会计师和事务所应当对所填报内容的真实性负责。

 Article 9  The Provincial Institutes shall carefully and promptly examine inspection materials declared by the accounting firms. The Provincial Institutes may require the accounting firms to supplement relevant proof materials in light of requirements and may verify the substantive contents when necessary.

Upon discovery of any fraudulent practice through inspection, the Provincial Institutes shall require the certified public accountants or accounting firms involved to rectify it; in case of serious circumstance, it shall be given a notice of criticism within the industry in light of specific situations; in case of statutory circumstance of cancelling or revoking registration, the registration shall be cancelled or revoked.

    第九条 省级协会应当认真、及时审查事务所申报的检查材料。省级协会可以根据需要要求补充相关证明材料,必要时对实质内容进行核实。

  对于检查中发现弄虚作假的,应当要求注册会计师、事务所予以改正;对情节严重的,应当视情况予以行业内通报批评;对有法定注销、撤销注册情形的,应当予以注销注册、撤销注册处理。

 Article 10  The Provincial Institutes shall arrange on-the-spot inspection in certain proportion annually.

    第十条 省级协会每年应当安排一定比例的实地检查。

 Article 11A Provincial Institute shall respite an inspection to a certified public accountant with any of the following circumstances:

(1) An accountant failing to perform the obligations as a member and the circumstance is serious;

(2) The accounting firm one serves is under punishment of suspending practice; or

(3) The certified public accountant himself is under punishment of suspending practice.

    第十一条 对有下列情形之一的注册会计师,省级协会应当暂缓检查:

  (一)不履行会员义务且情节严重的;

  (二)所在事务所在接受暂停执业处罚期间的;

  (三)本人在接受暂停执业处罚期间的。

 Article 12  The Provincial Institute shall not allow a certified public accountant with any of the following circumstances to pass the inspection:

(1) Where his registration is cancelled or the certificate of certified public accountant is revoked according to law;

(2) Where the certified public accountant conducts no full-time practice in accounting firms;

(3) Where the certified public accountant has lost capacity for civil acts in whole;

(4) Where the certified public accountant is subject to criminal punishment;

(5) Where the certified public accountant has stopped performing the business of certified public accountants by himself more than one year; or

(6) Where the certified public accountant acquires a certificate of certified public accountant by improper means including fraudulance or bribery.

    第十二条 对有下列情形之一的注册会计师,省级协会不予通过检查:

  (一)依法被撤销注册,或者吊销注册会计师证书的;

  (二)不在事务所专职执业的;

  (三)完全丧失民事行为能力的;

  (四)受刑事处罚的;

  (五)自行停止执行注册会计师业务满1年的;

  (六)以欺骗、贿赂等不正当手段取得注册会计师证书的。

 Article 13  The Provincial Institutes shall accomplish the examination to relevant materials declared by accounting firms prior to March 31 annually and sign on their inspection opinions on the “Form of Basic Information” and the “General List of Basic Information”. At the same time, the Provincial Institutes shall carefully fill in the “Statistics of Personnel with Registration Being Cancelled or Revoked in the Year of ××” and the “Statistics of Inspection Situation of Certified Public Accountants Qualification in the Year of ××”(hereinafter referred to as the “Statistics of Inspection Situation”.

With respect to certified public accountants satisfing the qualification, the Provincial Institutes shall affix a seal of “Qualification Inspection in the Year of ××” on their certificates of certified public accountants and shall return the certificates to accounting firms which they belong to.

With respect to certified public accountants with circumstances prescribed in Article 11 or Article 12 of these Measures, the Provincial Institutes shall indicate reasons for respiting the Inspection or their failure to pass the Inspection in column of inspection opinions of insitutes of certified public accountants.

    第十三条 每年3月31日前,省级协会应当将事务所申报的有关材料审查完毕,并在《基本情况表》及《基本情况汇总表》中签署检查意见。同时,省级协会应当认真填写《××年度撤销、注销注册人员统计表》、《××年度注册会计师任职资格检查情况统计表》(以下简称《检查情况统计表》)。

  对符合任职资格的注册会计师,省级协会应当在其注册会计师证书上加盖“××年度任职资格检查合格“专用章,并将注册会计师证书交还其所在事务所。

  对有本办法第十一条、第十二条规定情形的注册会计师,省级协会应当在注册会计师协会检查意见栏中注明暂缓检查、不予通过的原因。

 Article 14  With respect to certified public accountants who are not allowed to pass the Inspection, the Provincial Institutes shall cancel or revoke their registration according to relevant provisions of “Measures on Registration of Certified Public Accountants” and withdraw their certificates of certified public accountants before the public announcement of the inspection results.

With respect to certified public accountants who apply to discontinue to practise as certified public accountants or who are declared deceased by accounting firms, the Provincial Institutes shall promptly revoke their registration and withdraw their certificates of certified public accountants.

    第十四条 省级协会应当在检查结果公告前,对于不予通过检查的注册会计师,根据《注册会计师注册办法》的有关规定撤销注册或注销注册,并收回其注册会计师证书。

  对于本人申请不继续执业的注册会计师,或事务所申报已死亡的注册会计师,省级协会应当及时注销注册,并收回其注册会计师证书。

 Article 15  The Provincial Insitutes shall announce the list of certified public accountants who satisfy the qualification, are respited the Inspection or whose registration are cancelled or revoked on administration system of finacial accounting industry, website of the CICPA or local institutes, or main local newspapers and periodicals.

With respect to certified public accountants who are respited the Inspection or whose registration are cancelled or revoked, the Provincial Institutes shall state the reason in the public announcement; with respect to certified public accountants with circumstances prescribed in Paragraph 2 of Article 5 of these Measures, the Provincial Institutes shall indicate as “managed by the Institutes”.

    第十五条 省级协会应当将符合任职资格、暂缓检查及撤销、注销的注册会计师名单,在财政会计行业管理系统、中注协网站以及地方协会网站或地方主要报刊予以公告。

  公告时,对暂缓检查及撤销、注销的注册会计师,应当注明原因;对具有本办法第五条第二款规定情形的注册会计师,应当注明为“协会代管“。

 Article 16  With respect to certified public accountants who are respited the Inspection, the Inspection shall be conducted according to aforesaid procedures after causes leading to deferment of the Inspection are settled. The accounting firms or the Provincial Institutes shall indicate as “reinspection” at the margin of form heading of the “Form of Basic Information” and “General List of Basic Information”. The Inspection results thereof shall be otherwise announced by the Provincial Institutes.

    第十六条 对暂缓检查的注册会计师,待暂缓检查的事由消除后,再按以上程序进行检查。其所在事务所或省级协会应当在《基本情况表》及《基本情况汇总表》表头空白处注明“补检“字样。对检查结果,省级协会另行予以公告。

 Article 17  Certified public accountants who fail to accept the Inspection or perform the obligations as a member without just cause up to June 30 annually shall be given a notice of criticism within the industry by the Provincial Institutes; certified public accountants who fail to accept the Inspection or perform the obligations as a member up to September 30 annually shall be imposed open condemnation.

    第十七条 截至每年6月30日,对于无故不参加检查、不履行会员义务的注册会计师,省级协会应当予以行业内通报批评;截至每年9月30日,对仍不参加检查、不履行会员义务的注册会计师,省级协会应当予以公开谴责。

 Article 18  Where an accounting firm fails to declare inspection for certified public accountants belong to it, the Provincial Institutes shall require it to declare within the time limit upon receiving appeal from any certified public accountant. If the accounting firm fails to declare within the time limit all the same, the Provincial Institutes shall impose a notice of criticism within the industry on the accounting firm concerned; in case any serious circumstance, open condemnation shall be imposed.

    第十八条 事务所不为本所注册会计师申报检查的,接到注册会计师的申诉后,省级协会应当要求事务所限期申报。超过规定期限,事务所仍未申报的,省级协会应当予以行业内通报批评;情节严重的,应当予以公开谴责。

 Article 19  The Provincial Institutes shall submit the inspection report of respective region, the “Statistics of Personnel with Registration Canelled or Revoked in the Year of ××” and the “Statistics of Inspection Information” to the Ministry of Finance and the ICCPA for filing.

    第十九条 检查工作完毕,省级协会应当于每年的4月30日前,将本地区检查工作报告、《××年度撤销、注销注册人员统计表》、《检查情况统计表》报送财政部、中注协备案,并抄报所在地的省、自治区、直辖市财政部门。

 Article 20  Reinspection situation and forms of personnel who are respited the Inspection shall be otherwise filed and a copy thereof shall be submitted.

    第二十条 暂缓检查人员的补检情况及表格,另行备案、抄报。

 Article 21  Archives for relevant inspection materials shall be established after the accomplishment of the Inspection work.The inspection archives shall be preserved for five years.

    第二十一条 检查工作结束后,有关检查材料应当建立档案。检查档案应保存五年。

 Article 22  These Measures shall apply to inspection to certified public accountants qualification of branch offices of the accounting firms.

In accordance with the administration system of registration, certified public accountants of a branch office of any accounting firm shall declare inspection to the Provincial Institute through the branch office.

The branch office shall promptly report the Inspection situation and results to the accounting firm.

    第二十二条 事务所分所注册会计师的任职资格检查,适用本办法。

  根据注册管理体制,事务所分所的注册会计师,应当通过分所向所在地省级协会申报检查。

  分所应当及时将注册会计师接受检查的情况及检查结果向事务所报告。

 Article 23  These Measures shall come into effect as of the promulgation date. The “Annual Inspection Measures on Certified Public Accountants” shall be simultaneously repealed(Hui Xie Zi[1996] No. 429).

    第二十三条 本办法自发布之日起施行。《注册会计师年检办法》(会协字[1996]429号)同时废止。