Notice of the Ministry of Finance on Appropriately Simplifying the Application Materials Required to be Submitted by Hong Kong and Macao Accounting Firms for Conducting Temporary Audit Practices in the Mainland

财政部关于适当简化港澳会计师事务所来内地临时执行审计业务申请材料的通知

Promulgating Institution:  Ministry of Finance

Document Number:  Cai Kuai [2012] No.16

Promulgating Date:  09/04/2012

Effective Date:  09/04/2012

颁布机关:  财政部

文     号:  财会[2012]16号

颁布时间:  09/04/2012

实施时间:  09/04/2012

Text

正文

To finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, the Finance Commission of Shenzhen Municipality, and the finance supervision commissioner’s offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the State plan,

Pursuant to the Supplement 9 to the “Mainland and Hong Kong Closer Economic Partnership Arrangement” and the Supplement 9 to the “Mainland and Macao Closer Economic Partnership Arrangement”, this Notice is hereby given as follows on appropriately simplifying the application materials required to be submitted by accounting firms in the Hong Kong Special Administrative Region and Macao Special Administrative Region (hereinafter referred to as “Hong Kong and Macao Accounting Firms”) for conducting temporary audit practices in the Mainland:

    各省、自治区、直辖市财政厅(局)、深圳市财政委员会,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:

    根据《<内地与香港关于建立更紧密经贸关系的安排〉补充协议九》和《<内地与澳门关于建立更紧密经贸关系的安排〉补充协议九》的规定,现对适当简化香港、澳门特别行政区会计师事务所(以下简称港澳事务所)来内地临时执业相关申请材料通知如下:

1. As for personnel other than certified public accountants of Hong Kong and Macao Accounting Firms who come to the Mainland for temporary practice, the photocopies of their identity certificates are no longer required. Instead, the Hong Kong and Macao Accounting Firms shall uniformly provide lists of such personnel specifying their names, gender, nationality, identity card numbers and other information. The Hong Kong and Macao Accounting Firms that apply for permission for temporary practice shall be responsible for the authenticity of the contents of such lists.

       一、港澳事务所来内地临时执业的非注册会计师人员,无需再提供前述人员的身份证明复印件,改由港澳事务所统一提供人员清单,清单应列明人员姓名、性别、国籍、身份证号码等信息。申请临时执业的港澳事务所对该清单内容的真实性负责。

2. Hong Kong and Macao Accounting Firms that apply for permission for temporary practice are no longer required to provide written confirmations of relevant Mainland agencies. Instead, they shall uniformly provide lists of relevant Mainland agencies, which shall specify the names, addresses, contact numbers and other information of such agencies in Chinese, and indicate the relationships between overseas principals and relevant Mainland agencies. The said Hong Kong and Macao Accounting Firms shall be responsible for the authenticity of the contents of such lists.

Except for the above revisions, the other provisions in the Interim Provisions for the Temporary Performance of Auditing Services by Foreign Accounting Firms in Mainland China (Cai Kuai [2011] No. 4) shall continue to apply.

Ministry of Finance

September 4, 2012

       二、申请临时执业的港澳事务所无需再提供境内相关机构的确认书，改由该事务所统一提供境内相关机构清单，清单应以中文列明境内相关机构名称、地址和联系电话等信息，并注明境外委托方与境内相关机构的关系。申请临时执业的港澳事务所对该清单内容的真实性负责。

    除上述修订外，《境外会计师事务所在中国内地临时执行审计业务暂行规定》（财会〔2011〕4号）的其他规定继续执行。

    财政部

    2012年9月4日