Guidelines for External Audit of Insurance Intermediary Institutions

保险中介机构外部审计指引

Promulgating Institution: China Insurance Regulatory Commission

Document Number: Bao Jian Fa [2005] No. 1

Promulgating Date: 01/06/2005

Effective Date: 01/06/2005

颁布机关: 中国保险监督管理委员会

文号: 保监发[2005]1号

颁布时间: 01/06/2005

实施时间: 01/06/2005

 

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Chapter 1 General Provisions

第一章总则

Article 1 In accordance with the Insurance Law of the People's Republic of China, the Administrative Provisions on Insurance intermediary institutions, the Administrative Provisions on Insurance Brokerage Institutions, and the Administrative Provisions on Insurance Appraisers, these Guidelines are formulated with a view to improving internal management levels of insurance intermediary institutions, protecting the legitimate rights and interests of parties to the insurance, and promoting the healthy development of the insurance intermediary market.

第一条为提高保险中介机构内部管理水平,保护保险当事人的合法权益,促进保险中介市场的健康发展,依据《中华人民共和国保险法》、《保险代理机构管理规定》、《保险经纪机构管理规定》和《保险公估机构管理规定》,制定本指引。

Article 2 For the purposes of these Guidelines, insurance intermediary institutions shall refer to insurance agency institutions, insurance brokerage institutions and insurance assessment institutions engaging in insurance intermediary services that have obtained business permits upon approval by the China Insurance Regulatory Commission (CIRC).

第二条  本指引所称保险中介机构是指经中国保险监督管理委员会(以下简称“中国保监会”)批准取得营业许可证,从事保险中介服务的保险代理机构、保险经纪机构和保险公估机构。

Article 3 These Guidelines shall be applicable to the external audits conducted by accounting firms engaged by insurance intermediary institutions, including audits of annual accounting statements and special-purpose audits as required by the CIRC.

第三条本指引适用于保险中介机构聘请会计师事务所进行外部审计,包括年度会计报表审计、中国保监会要求的特殊目的审计。

Article 4 Insurance intermediary institutions shall organize external audits in accordance with laws, administrative regulations and relevant provisions of the CIRC, and submit auditor's reports to the CIRC in a timely manner.

第四条保险中介机构应当遵守法律、行政法规和中国保监会的有关规定进行外部审计,按时向中国保监会提交审计报告。

Article 5 Insurance intermediary institutions shall be encouraged to establish sound external audit systems to carry out external audits that are not covered by insurance regulatory regulations.

第五条 鼓励保险中介机构建立完善的外部审计制度，进行保险监管法规规定以外的外部审计。

Chapter 2 Audit Matters

第二章 审计事项

Section 1 Selection of Accounting Firms

第一节会计师事务所选择

Article 6 An insurance intermediary institution, when selecting an accounting firm, shall take into full consideration the qualifications of accounting firms to ensure audit quality, and remain, formally and substantively, independent of the chosen accounting firm.

第六条保险中介机构选择会计师事务所应当充分考虑会计师事务所的资质，确保审计质量，并应当与会计师事务所保持形式上和实质上的独立。

Article 7 In the event that an insurance intermediary institution engages an accounting firm to conduct an external audit as stipulated by insurance regulatory regulations, the institution shall submit the following materials to the CIRC prior to the commencement of audit-related field work as required by the CIRC:

(1) a brief introduction of the accounting firm;

(2) records on annual qualification inspection and resumes of certificated public accountants (CPAs) participating in the audit; and

(3) an audit engagement letter.

第七条保险中介机构聘请会计师事务所进行保险监管法规规定的外部审计，应当根据中国保监会的要求在实施审计外勤工作前向中国保监会提交以下材料:

 （一）会计师事务所简介;

 （二）执行审计的注册会计师资格年检记录和个人履历;

 （三）审计业务约定书。

Article 8 In the event that an insurance intermediary institution intends to replace the accounting firm so selected, the said institution shall render a statement to the CIRC indicating the reasons therefor.

第八条保险中介机构变更会计师事务所，应当向中国保监会提交变更原因说明。

Section 2 Audit Engagement Letter

第二节审计业务约定书

Article 9 Prior to the commencement of an audit, an insurance intermediary institution shall enter into an audit engagement letter with an accounting firm to specify the rights and obligations of both parties.

第九条 在进行审计前，保险中介机构应当与会计师事务所签定审计业务约定书，明确双方权利和义务。

Article 10 When signing an engagement letter on auditing annual accounting statements with an accounting firm, an insurance intermediary institution shall advise the accounting firm to pay special attention to the following issues in the said letter:

(1) whether the insurance intermediary institution has set up account titles and conducted accounting and auditing in accordance with the standard national accounting system and the provisions of the Accounting and Auditing Measures for Insurance Intermediary Companies.

(2) whether the methods employed by the insurance intermediary institution to recognize revenues and costs are appropriate, and whether the accounting of annual profit is correct;

(3) whether the insurance intermediary institution manages the funds of clients and self-owned funds in separate accounts pursuant to relevant provisions, and whether the institution occupies premiums or diverts the same for other purposes without prior consent of the principals, or fails to settle the premiums in time;

(4) whether the insurance intermediary institution pays the business guarantee bond timely and in full, whether the institution uses the bond in violation of relevant rules, or whether the institution effects professional liability insurance where no business guarantee bond is paid and deposited; and

(5) whether the insurance supervision fee is promptly paid in full.

The insurance intermediary institution shall disclose the aforesaid issues in the notes to accounting statements.

第十条保险中介机构与会计事务所签定年度会计报表审计业务约定书时，应当在约定书上提请会计师事务所重点关注以下事项:

（一）保险中介机构是否按照国家统一的会计制度和《保险中介公司会计核算办法》的规定，设置会计科目，进行会计核算。

（二）保险中介机构确认收入和成本的方法是否恰当，年度利润的核算是否正确;

 （三）保险中介机构是否按照有关规定，对客户资金和自有资金分设账户进行管理，以及是否未经委托人同意，占用挪用保费资金，未及时进行保费结算;

 （四）保险中介机构是否及时、足额缴存营业保证金，以及是否违规动用营业保证金，未缴存营业保证金的，是否投保职业责任保险;

（五）保险监管费是否及时、足额上缴。

 保险中介机构应在会计报表附注中对上述事项进行披露。

Article 11 When an insurance intermediary institution engages an accounting firm to audit annual accounting statements, the institution may agree with the accounting firm for the latter to produce a management proposal focusing on the following issues:

(1) whether the informatization system is able to meet the need of development of various business operations;

(2) whether the corporate governance structure is sound; and

(3) whether the establishment of various internal control systems is able to protect the interests of both the said institution and the principals of business, and whether the systems are being implemented effectively.

第十一条保险中介机构聘请会计师事务所进行年度会计报表审计，还可以与会计师事务所约定出具管理建议书，重点关注以下事项:

 （一）信息化系统能否满足各项业务发展的需要;

（二）法人治理结构是否健全;

 （三）各项内控制度的设定能否保护本机构和业务委托人的利益，是否有效执行。

Article 12 As regards special-purpose audits required by the CIRC, an audit engagement letter shall indicate specific audit items and contents as required by the CIRC.

第十二条根据中国保监会要求进行的特殊目的审计，审计业务约定书应当列明中国保监会要求审计的具体审计项目和内容。

Section 3 Audit Coordination

第三节 审计协调

Article 13 An insurance intermediary institution shall actively cooperate with the accounting firm in audit activities and provide relevant CPAs with all materials needed for the audit in a timely and truthful manner.

第十三条 保险中介机构应当积极配合会计师事务所的审计工作，及时、完整、真实地向注册会计师提供审计工作需要的资料。

Article 14 Personnel in charge of internal audit of an insurance intermediary institution shall apply their expertise to facilitate the communication between the said institution and accounting firms.

第十四条保险中介机构内审人员应当发挥自身的专业知识，促进本机构和会计师事务所的沟通。

Article 15 The board of supervisors of an insurance intermediary institution shall fully perform supervisory functions to create good conditions for external auditors to complete their audit work free from interference and issue objective audit opinions.

第十五条保险中介机构监事会等内部机构应当充分发挥监督职能，为外部审计人员不受干扰地完成审计工作，客观地发表审计意见创造条件。

Article 16 In light of the needs of audit work, an accounting firm may collect evidence and request assistance from the CIRC, so as to ensure the smooth progress of the audit work.

第十六条根据审计工作需要，会计师事务所可以向中国保监会取证和请求协助，使审计工作顺利进行。

Section 4 Auditor's Report

第四节 审计报告

Article 17 An auditor's report on annual accounting statements shall contain the following:

(1) audit opinions on the authenticity and impartiality of accounting statements; and

(2) other information deemed important by the CPAs in question.

第十七条年度会计报表审计报告应当包括以下内容:

（一）会计报表真实性和公允性的审计意见;

（二）注册会计师认为重要的其他信息。

Article 18 The Management proposal attached to an auditor's report on annual accounting statements shall contain items listed under Article 11 herein.

第十八条年度会计报表审计报告所附的管理建议书，内容应当包括第十一条列示事项的情况。

Article 19 In the case of special-purpose audits conducted in accordance with the requirements of the CIRC, relevant auditor's reports shall contain audit opinions for each stipulated audit item and content thereof.

第十九条根据中国保监会要求进行的特殊目的审计，审计报告应当按规定的审计项目和内容分别列示审计意见。

Chapter 3 Supervision and Administration

第三章 监督管理

Article 20 An insurance intermediary institution shall submit to the CIRC the auditor's report on annual accounting statements and management proposals as agreed, as well as the same in electronic form, within three (3) months following the end of each accounting year.

第二十条 保险中介机构应当在会计年度结束后3个月内将年度会计报表审计报告及约定出具的管理建议书报送中国保监会，同时以电子文件格式报送。

Article 21 In the case of special-purpose audits conducted in accordance with the requirements of the CIRC, insurance intermediary institutions shall submit auditor's reports to the CIRC within the time period specified by the CIRC.

第二十一条 根据中国保监会要求进行的特殊目的审计，保险中介机构应当在中国保监会规定的时间内报送审计报告。

Article 22 In the event that an insurance intermediary institution engages an accounting firm to conduct external audits that are not covered by insurance regulatory regulations, the institution may submit the auditor's report concerned to the CIRC.

第二十二条 保险中介机构进行保险监管法规规定以外的外部审计，可以向中国保监会报送审计报告。

Article 23 Insurance intermediary institutions shall truthfully submit auditor's reports, and shall not revise or abridge the auditor's reports and other materials issued by accounting firms.

第二十三条保险中介机构应当如实报送审计报告，不得修改和删节会计师事务所签发的审计报告和其他资料。

Article 24 In the case of qualified auditor's reports, auditor's reports containing negative opinions, or auditor's reports indicating that no auditing opinions can be issued of accounting firms, insurance intermediary institutions shall give detailed explanations about relevant issues due to which the accounting firms have issued the aforesaid auditor's reports.

第二十四条若会计师事务所出具了保留意见、否定意见和无法表示审计意见的审计报告，保险中介机构应当对导致会计师事务所出具上述审计意见的相关事项作详细说明。

Article 25In the event that during subsequent random inspection of external audit matters, the CIRC finds out that an insurance intermediary institution submits incomplete and/or false materials, or requests CPAs and the accounting firm to issue an auditor's report with false information by resorting to bribery or threat, the CIRC shall deal with the case seriously in accordance with relevant provisions.

第二十五条 中国保监会对外部审计事项进行事后抽查，如发现保险中介机构提供有遗漏、虚假内容的材料，或者以利诱、强迫等方式要求注册会计师和会计师事务所出具内容虚假的审计报告的，将按有关规定进行严肃处理。

Article 26 In the case of any violations of laws and regulations committed by an accounting firm during the audit process, the CIRC may order the insurance agency institution in question to rescind the audit engagement, and refer the case to relevant supervisory department for external audit activities.

第二十六条 会计师事务所在审计过程中存在违法违规行为，中国保监会可以要求保险中介机构解除审计业务约定，并转交有关外部审计业务监管部门处理。

Article 27 In the event that an insurance intermediary institution fails to organize external audit in accordance with relevant provisions, or fails to cooperate in relevant audit activities, thus making the CPAs unable to proceed with the audit in a normal way, the CIRC shall deal with the case seriously in accordance with relevant provisions, and directly inspect the business operations of the insurance intermediary institution.

      第二十七条 保险中介机构不按规定进行外部审计，或者在审计过程中不予以配合导致注册会计师无法进行正常审计工作的，中国保监会将按有关规定进行严肃处理并直接实施业务检查。

Chapter 4 Supplementary Provisions

第四章 附则

  Article 28   These Guidelines shall be interpreted by the CIRC.

      第二十八条 本指引由中国保监会负责解释。

  Article 29   These Guidelines shall come into effect as of the date of promulgation.

      第二十九条 本指引自发布之日起施行。