No. 1 Announcement of Independent Auditing-Capital Assessment

独立审计实务公告第1号——验资

Promulgating Institution: Ministry of Finance

Document Number:Cai Kuai [2001] No. 1002

Promulgating Date:01/21/2001

Effective Date: 07/01/2001

Revision History:

This document has been declared repealed pursuant to the Notice of the Chinese Institute of Certified Public Accountants on Ensuring the Work Related to Audit of Accounting Statements of Listed Companies in 2006 promulgated on February 6, 2007.

 

颁布机关: 财政部

文      号:财会[2001]1002号

颁布时间:01/21/2001

实施时间:07/01/2001

修订记录:

根据2007年2月6日发布的《中国注册会计师协会关于做好上市公司2006年度会计报表审计工作的通知》，此文件被宣布废止。

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正文

Chapter 1 General Principles

Chapter 2 Range and Procedures of Auditing and Assessment

Chapter 3 Capital Assessment Reports

Chapter 4 Supplementary Rules

    第一章  总则

    第二章  审验范围与程序

    第三章  验资报告

    第四章  附则

Chapter 1 General Principles

第一章  总则 

  Article 1    In order to standardize the capital assessment business of the certified public accountants, to specify the working requirements, and to guarantee the practice quality, this Announcement is hereby formulated according to the Basic Criteria of the Independent Auditing.

       第一条  为了规范注册会计师执行验资业务,明确工作要求,保证执业质量,根据《独立审计基准则》,制定本公告。

  Article 2    The capital assessment as referred to herein shall mean such acts: the certified public accountants accept the entrustment according to law, audit the paid-in or changes of registered capital of the assessed units, and provide the capital assessment reports.

The capital assessment shall be divided into the establishment capital assessment and the change of capital assessment. The establishment capital assessment shall mean the assessment processed by the certified public accountants on the paid-in registered capital of the assessed units to apply for setting up the registration. The change of capital assessment shall mean the assessment processed by the certified public accountants on the paid-in registered capital of the assessed units to apply for altering the registration.

       第二条  本公告所称验资,是指注册会计师依法接受委托,按照独立审计准则的要求,对被审验单位注册资本的实收或变更情况进行审验,并出具验资报告。

    验资分为设立验资和变更验资。设立验资是指注册会计师对被审验单位申请设立登记的注册资本实收情况进行的审验。变更验资是指注册会计师对被审验单位申请变更登记的注册资本变更情况进行的审验。

  Article 3    The assessed units as referred to herein shall mean enterprises that have been or are to be established in the territory of the People's Republic of China and shall be subject to the capital assessment according to law.

       第三条  本公告所称被审验单位,是指在中华人民共和国境内拟设立或已设立的,依法应当进行验资的企业。

  Article 4    To subscribe capital, to provide true, legal, and complete capital assessment materials, and to protect the security and completeness of assets according to the relevant laws, regulations, agreements, contracts, or bylaws shall be responsibilities of the capital subscribers and the assessed units.

       第四条  按照国家相关法规的规定和协议、合同、章程的要求出资,提供真实、合法、完整的验资资料,保护资产的安全、完整,是出资者及被审验单位的责任。

  Article 5    To audit the paid-in and the change of information of the registered capital of the assessed units according to the criteria of independent auditing and to provide the capital assessment reports shall be the responsibilities of the certified public accountants.

Responsibilities of the certified public accountants shall not replace, lighten, or exempt the responsibilities of the capital subscribers and the assessed units.

       第五条  按照独立审计准则的要求,对被审验单位注册资本的实收或变更情况进行审验,出具验资报告,是注册会计师的责任。

    注册会计师的责任不能替代、减轻或免除出资者及被审验单位的责任。

  Article 6    When performing the capital assessment business, the certified public accountants shall scrupulously abide by the principle of independence, impersonality, and publicity, and shall keep the due professional circumspectness.

       第六条  注册会计师执行验资业务,应当守独立、客观、公正的原则,保持应有的职业谨慎。

Chapter 2 Range and Procedures of Auditing and Assessment

第二章  审验范围与程序 

  Article 7    The certified public accountants shall know of the basic information of the assessed units, consider self-own abilities and whether they can keep independence, and evaluate the capital assessment risks preliminarily to determine whether to accept the entrustment. The certified public accountants' firm shall sign the capital assessment business agreement with the entrusting party if the certified public accountants accept the entrustment.

       第七条  注册会计师应当在了解被审验单位基本情况,考虑自身能力和能否保持独立性,初步评估验资风险后,确定是否接受委托。如接受委托,会计师事务所应当与委托人签订验资业务约定书。

  Article 8    When performing the capital assessment business, the certified public accountants shall compile the capital assessment reports, and shall make reasonable arrangement for the capital assessment work.

       第八条  注册会计师执行验资业务,应当编制验资计划,对验资工作作出合理安排。

  Article 9    The certified public accountants shall obtain the specifications of the paid-in registered capital or the specifications of change of registered capital from the assessed units.

The certified public accountants shall require the assessed units that shall set up accounting books but do not set up the accounting books to set up the necessary accounting books.

       第九条  注册会计师应当向被审验单位获取注册资本实收情况明细表或注册资本变更情况明细表。

    对于依法应当建立会计账簿但尚未建立的被审验单位,注册会计师应当提请其建立必要的会计账簿。

  Article 10    The auditing and assessment range of the capital assessment shall be limited to proceedings related to the paid-in registered capital of the assessed units, including the capital subscribers, capital subscription amount, capital subscription means, capital subscription proportion, capital subscription time limit, capital subscription currency, and so on.

       第十条  设立验资的审验范围一般应限于与被审验单位注册资本实收情况有关的事项,包括出资者、出资金额、出资方式、出资比例、出资期限和出资币种等。

  Article 11    The auditing and assessment range for the change of capital assessment shall be limited to the proceedings concerning the changes of increase or decrease of registered capital and the pain-in capital or capital stocks of the assessed units.

When the registered capital are increased, the auditing and assessment range shall cover the capital subscribers, capital subscription amount, capital subscription means, capital subscription proportion, capital subscription time limit, capital subscription currency, the relevant accounting, and so on, which are related to the capital increase.

When the registered capital are decreased, the auditing and assessment range shall cover the persons who decrease the capital, the amount of decreased capital, the means of decreasing capital, the time limit of decreasing capital, the currency of increasing capital, liquidation or guarantee of liabilities, the relevant accounting, the capital subscribers after the capital decrease, the capital subscription amount, subscription means, and so on.

       第十一条  变更验资的审验范围一般应限于与被审验单位注册资本和实收资本(股本)增、减变动情况有关的事项。

    增加注册资本时,审验范围包括与增资相关的出资者、出资金额、出资方式、出资比例、出资期限、出资币种及相关会计处理等。

    减少注册资本时,审验范围包括与减资相关的减资者、减资金额、减资方式、减资期限、减资币种、债务清偿或担保情况、相关会计处理以及减资后的出资者、出资金额和出资比例等。

  Article 12    Capital invested by investors and the related assets and liabilities shall be assessed by the certified public accountants by the following methods:

(1) If the capital subscribers subscribe capital with the currency, the certified public accountants shall audit and assess the actually subscribed capital based on auditing the payment vouchers, statement of account, letters, replies, and documents of banks as provided by the opening banks of the assessed units. As to the capital stocks raised by the companies limited from the public, the underwriting agreement, financing list, and stock issuing expense list, and so on shall be examined;

(2) If the capital subscribers subscribe capital with houses, constructions, machines and equipment, materials, and other materials in kind, the certified public accountants shall observe, supervise, and check materials in kind, assess the property right ownership, and assess and audit their value according to the relevant provisions of the state on assets evaluation or value appraisal, or the negotiation of various capital subscribers;

(3) If the capital subscribers subscribe capital with intellectual property, non-patent technology, and land use right, and other intangible assets, the certified public accountants shall assess the property right ownership, and assess and audit their value according to the relevant provisions of the state on assets evaluation or value appraisal, or the negotiation of various capital subscribers; and

(4) If the paid-in capital or capital stocks are converted from the net assets, or added by the transfer of capital accumulation, surplus accumulation, undistributed profits, the creditor's rights of the capital subscribers or by the merger, or the paid-in capital or capital stocks are decreased by merger, separation, and writing-off of shares, the certified public accountants shall asses the value of them based on the auditing according to the relevant provisions of the state.

       第十二条  对于出资者投入的资本及其相关的资产、负债,注册会计师应当分别采用下列方法验证:

    (一)以货币出资的,应当在检查被审验单位开户银行出具的收款凭证、对账单及银行函证回函等的基础上审验出资者的实际出资金额。对于股份有限公司向社会公开募集的股本,还应当检查承销协议、募股清单和股票发行费用清单等。

    (二)以房屋、建筑物、机器设备和材料等实物出资的,应当观察、监盘实物,验证其产权归属,并按照国家有关规定在资产评估或价值鉴定或各出资者商定的基础上审验其价值。

    (三)以知识产权、非专利技术和土地使用权等无形资产出资的,应当验证其产权归属,并按照国家有关规定在资产评估或各出资者商定的基础上审验其价值。

    (四)以净资产折合实收资本(股本)的,或以资本公积、盈余公积、未分配利润、出资者的债权等转增实收资本(股本)及因合并增加实收资本(股本)的,或因合并、分立、注销股份等减少实收资本(股本)的,应当按照国家有关规定,在审计的基础上验证其价值。

  Article 13    If the capital subscribers subscribe capital with materials in kind, intellectual properties, non-patent technology, and land use rights, the corresponding value shall be ratified by all capital subscribers, and the property right transfer procedures shall be completed according to law. If the property right transfer procedures shall be completed within a specified time limit according to the relevant provisions of the state, but they are not completed upon the capital assessment, the certified public accountants shall obtain promise statements entered into by the assessed units and their capital subscribers on completing such procedures within the specified time limit and shall reflect them in the explanation sections of the capital assessment reports.

       第十三条  对于出资者以实物、知识产权、非专利技术和土地使用权等出资的,其价值应当经各出资者认可,并应当依法　办理财产权转移手续。对于国家规定应当在一定期限内办理财产权转移手续,但在验资时尚未办妥的,注册会计师应当获取被审验单位与其出资者签署的在规定期限内办妥财产权转手续的承诺函,并在验资报告的说明段中予以反映。

  Article 14    If the capital is subscribed by stages, or the registered capital are changed, the certified public accountants shall pay much attention to the previous paid-in information of the registered capital of the assessed units.

       第十四条  对于分期出资或变更注册资本,注册会计师在审验时应当关注被审验单位以前的注册资本实收情况。

  Article 15    When the certified public accountants utilize experts to assist them in the course of auditing and assessment, they shall consider the professional competence and independence of these experts, and shall be responsible for the assessment conclusion formed thereout.

       第十五条  注册会计师在审验过程中利用专家协助工作时,应当考虑其专业胜任能力和独立性,并对利用专家工作结果所形成的审验结论负责。

  Article 16    The certified public accountants shall record the whole process of the capital assessment, and form the working manuscripts of capital assessment.

       第十六条  注册会计师应当对验资过程进行记录,形成验资工作底稿。

Chapter 3 Capital Assessment Reports

第三章  验资报告 

  Article 17    When the certified public accountants have implemented adequate auditing and assessment procedures, obtained sufficient and appropriate auditing and assessment proof, they shall form the opinions on the auditing and assessment, and shall provide the capital assessment reports based on the verified auditing and assessment proof.

       第十七条  注册会计师应当在实施必要的审验程序,获取充分、适当的审验证据后,以经过核实的审验证据为依据,形成审验意见,出具验资报告。

  Article 18    The capital assessment reports shall reasonably guarantee that the paid-in information or changes of the registered capital of the assessed units accord with the relevant laws and regulations of the state, agreements, contracts, and bylaws. However, they shall not be regarded as the guarantee of the capacities of the capital preservation, liability repayment, and continuous operation and so on of the assessed units after the date of capital assessment date.

       第十八条  验资报告应当合理地保证已验证的被审验单位注册资本的实收或变更情况符合国家相关法规的规定和协议、合同、章程的要求,但不应被视为是对被审验单位验资报告日后资本保全、偿债能力和持续经营能力等的保证。

  Article 19    The capital assessment reports shall cover the following elements:

(1) Title

The title shall be "Capital Assessment Reports" uniformly.

(2) Consignee

The consignee shall be entrusting party of the capital assessment business. The Reports shall cover the full name of the consignee.

(3) Section of range

The section of range shall explain the range of auditing and assessment, responsibilities of capital subscribers and the assessed units, responsibilities of the certified public accountants, the auditing and assessment proof, and main auditing and assessment procedures that have been implemented.

(4) Section of opinions

This section shall specify the opinions of the certified public accountants on the auditing and assessment.

(5) Section of explanations

This section shall explain the purpose of the capital assessment reports, the using responsibilities, and other important proceedings that shall be explained upon opinions of the certified public accountants.

(6) Seal and address of the certified public accountants' firm

The certified public accountants shall sign their names and affix the seal in the capital assessment reports. The official seal of the certified public accountants' firm shall be affixed and the address of the firm shall be indicated in the reports.

(7) Date of reports

The date of capital assessment reports shall be the date in which the fieldwork of auditing and assessment is completed.

       第十九条  验资报告应当包括以下要素:(一)标题。标题统一为“验资报告”。(二)收件人。收件人为验资业务的委托人。验资报告应当载明收件人全称。(三)范围段。范围段应当说明审验范围、出资者及被审验单位的责任、注册会计师的责任、审验依据和已实施了的主要审验程序等。(四)意见段。意见段应当说明注册会计师的审验意见。(五)说明段。说明段应当说明验资报告的用途、使用责任及注册会计师认为应当说明的其他重要事项。(六)签章和会计师事务所在地址。验资报告应当由注册会计师签名并盖章,加盖会计师事务所公章,标明会计师事务所地址。(七)报告日期。验资报告日期是指注册会计师完成外勤审验工作的日期。

  Article 20    When the certified public accountants publish opinions on the auditing and assessment, they shall explain the paid-in information and changes of registered capital of the assessed units.

If capital subscribers pay the registered capital by stages, the certified public accountants shall publish opinions on auditing and assessment of the paid-in information of the registered capital of this period. The certified public accountants shall explain the name of the certified public accountants and the relevant auditing and assessment, and the accumulative paid-in registered capital including the registered capital of the current period in the section of explanation, as to the paid-in registered capital of the previous periods.

       第二十条  注册会计师在发表审验意见时,应当说明已验证的被审验单位注册资本的实收或变更情况。

    如果出资者分期缴纳注册资本,注册会计师仅对本期注册资本的实收情况发表审验意见。对以前各期注册资本实收情况,注册会计师应当在验资报告说明段中说明进行审验的会计师事务所名称及其验证情况,并说明包括本期在内的累计注册资本实收金额。

  Article 21    When there are objections between the certified public accountants and the assessed units on the confirmation of paid-in information and changes of registered capital, and objections are not settled through negotiation, the certified public accountants shall reflected the relevant proceedings, discrepancies and reasons distinctly in the section of explanations of the capital assessment reports.

       第二十一条  注册会计师与被审验单位在注册资本的实收或变更情况的确认方面存在异议,且无法协商一致时,应当在验资报告说明段中清晰地反映有关事项及其差异和理由。

  Article 22    In the course of auditing and assessment, when encountering one of the following situations, the certified public accountants shall refuse to provide the capital assessment reports and release the agreement:

(1) The assessed units or their capital subscribers do not provide true, legal, and complete capital assessment materials;

(2) The assessed units or their capital subscribers do not cooperate with the certified public accountants on the auditing and assessment procedures, even intervene the auditing and assessment; or

(3) The assessed units or their capital subscribers insist on requiring the certified public accountants to make untrue reports.

       第二十二条  注册会计师在审验过程中,遇有下列情形之一时,应当拒绝出具验资报告并解除业务约定:(一)被审验单位或其出资者不提供真实、合法、完整的验资资料的;(二)被审验单位或其出资者对注册会计师应当实施的审验程序不予合作,甚至阻挠审验的;(三)被审验单位或其出资者坚持要求注册会计师作不实证明的。

  Article 23    When providing the capital assessment reports, the certified public accountants shall attach the specifications of paid-in registered capital of the assessed units or the specifications of changes of registered capital and other necessary documents.

The capital assessment reported provided by the certified public accounts shall be sent to the entrusting party, without the examination and approval of other units.

       第二十三条  注册会计师出具验资报告时,应当同时附送已审验并经被审验单位签章的注册资本实收情况明细表或注册资本变更情况明细表以及其他必要的文件。

    注册会计师出具的验资报告应当径送委托人,无需其他单位审定。

  Article 24    The capital assessment reports shall posses the legal proof effect, and shall be used by the assessed units when applying for the establishment or the change of registration and issuing the capital subscription to the capital subscribers. The entrusting party, the assessed units, and other third party cause consequence by inappropriate use of the capital assessment reports shall be independent of the certified public accountants and the corresponding public accountants' firm.

       第二十四条  验资报告具有法定证明效力,供被审验单位申请设立登记或变更登记及据以向出资者签发出资证明时使用。委托人、被审验单位及其他第三者因使用验资报告不当所造成的后果,与注册会计师及其所在的会计师事务所无关。

Chapter 4 Supplementary Rules

第四章  附则 

  Article 25    When performing other capital assessment businesses beyond this Announcement, the certified public accountants shall refer to this Announcement, unless there are special requirements on the businesses.

       第二十五条  注册会计师执行本公告规定以外的其他验资业务,除有特定要求者外,应当参照本公告办理。

  Article 26    This Announcement shall take effect as of 1st July 2001.

       第二十六条  本公告自2001年7月1日起施行。