Rules No. 14 for the Preparation and Submission of Information Disclosure Reports by Companies that Offer Securities to the Public - Non-Standard Unqualified Audit Opinions and the Handling of Matters Concerned

公开发行证券的公司信息披露编报规则第14号——非标准无保留审计意见及其涉及事项的处理

Promulgating Institution:China Securities Regulatory Commission

Document Number:Zheng Jian Fa [2001] No. 157

Promulgating Date:12/20/2001

Effective Date:12/20/2001

颁布机关:中国证券监督管理委员会

文      号:证监发[2001]157号

颁布时间:12/20/2001

实施时间:12/20/2001

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  Article 1   These Rules are formulated in accordance with the Company Law of the People's Republic of China and the Securities Law of the People's Republic of China to further enhance the quality of information disclosure by listed companies, regulate information disclosure by listed companies regarding non-standard unqualified audit opinions and matters concerned and to safeguard the lawful rights and interests of investors.

       第一条  为进一步提高上市公司信息披露质量,规范同上市公司非标准无保留审计意见及涉及事项有关的信息披露行为,保护投资者合法权益,根据《中华人民共和国公司法》、《中华人民共和国证券法》,制定本规定。

  Article 2   For the purposes of these Rules, "non-standard unqualified audit opinions" shall mean audit opinions given by certified public accountants other than standard unqualified audit opinions, which shall include unqualified opinions with explanatory notes, qualified opinion (includes qualified opinion with explanatory notes), disclaimers of opinion and adverse opinions.

       第二条  本规定所称非标准无保留审计意见是指注册会计师出具的除标准无保留审计意见外的其他类型审计意见,包括带解释性说明的无保留意见、保留意见(含带解释性说明的保留意见)、无法表示意见和否定意见。

  Article 3   Accounting firms that are qualified to conduct securities and futures related businesses shall establish sound and complete internal quality control mechanisms so as to ensure their certified public accountants offer appropriate audit opinions.

       第三条  具有执行证券、期货相关业务资格的会计师事务所应当建立健全完善的内部质量控制机制,以保证注册会计师出具恰当的审计意见。

  Article 4   Certified public accountants who are qualified to conduct securities and futures related businesses shall adhere to professional standards, maintain necessary prudence in their practice, and produce appropriate audit opinions after taking into account the specific circumstances of the business being audited.

       第四条  具有执行证券、期货相关业务资格的注册会计师应当恪守专业标准,保持必要的执业谨慎,结合审计业务的具体情况,出具恰当的审计意见。

  Article 5   Certified public accountants shall not substitute qualified opinions with explanatory notes or substitute adverse opinions with qualified opinions. Where a certified public accountant issues a non-standard unqualified audit opinion on the financial report of a listed company, the said accountant shall, in accordance with the requirements of independent audit guidelines for certified public accountants in China, clearly state in the auditor's report the reasons and basis for producing such an opinion, estimate the impact of matters concerned in the said opinion on the financial reports of the said listed company, and provide the reasons if he/she is unable to estimate the said impact.

       第五条  注册会计师不得以解释性说明代替保留意见,或者以保留意见代替否定意见。凡注册会计师对上市公司的财务报告出具非标准无保留审计意见的,应当根据中国注册会计师独立审计准则的要求,在其审计报告中清楚地说明出具该意见的原因及依据,并对该意见涉及事项对上市公司财务报告的影响做出估计,无法估计的应当说明原因。

  Article 6   Listed companies shall strict implement accounting standards and systems and regulatory requirements on the disclosure of related information. Where it is obvious that the financial report of a listed company does not comply with the aforesaid provisions, as a result that the relevant certified public accountant produces non-standard unqualified audit opinions, the said accountant shall indicate and request that the said company make necessary adjustments to related matters.

       第六条  上市公司应当严格执行会计准则、制度及相关信息披露规范性的规定。凡上市公司的财务报告因明显违反上述规定,导致注册会计师出具非标准无保留审计意见的,注册会计师应当指出并要求公司就相关事项做出必要的调整。

  Article 7   Where a certified public accountant issues non-standard unqualified audit opinions on the financial statements of a listed company under the circumstances where the listed company refuses to make corrections to matters that obviously are not in compliance with accounting rules, systems and the relevant information disclosure regulations, or the certified public account deems that the incompliance continues to exist after the corrections, the stock exchange shall immediately suspend the listing of shares of the said company after the said company releases its periodic report and require the said company to make rectifications within a stipulated period.

       第七条  如上市公司拒绝就明显违反会计准则、制度及相关信息披露规范规定的事项做出调整,或者调整后注册会计师认为其仍然明显违反会计准则、制度及相关信息披露规范规定,进而出具了非标准无保留审计意见的,证券交易所应当在上市公司定期报告披露后,立即对其股票实行停牌处理,并要求上市公司限期纠正。

  Article 8   In the event of a suspension of the shares of a listed company due to the reason stated in Article 7 herein, the China Securities Regulatory Commission (hereinafter referred to as "CSRC") shall investigated related matters during the suspension and handle the issue according to law. The said listed company shall continue to fulfill statutory information disclosure obligation during suspension of its shares.

       第八条  由于本规定第七条的原因导致上市公司股票停牌的,停牌期间中国证券监督管理委员会将对有关事项进行调查,并依法做出处理。股票停牌期间上市公司应当继续履行法定的信息披露义务。

  Article 9   In the event that a certified public accountant issues a non-standard unqualified audit opinion on the financial report of a listed company and the matters concerned are not clearly in contravention of accounting standards and systems and regulatory requirements on the disclosure of related information, the board of directors of the said company shall provide detailed explanation in the corresponding periodic report on the matters concerned in the said audit opinion, including (but not limited to): 

(1) The basic situation of the matters concerned in the non-standard unqualified audit opinion;

(2) The basic views of the certified public accountant on the matters; 

(3) The views of the company's board of directors, board of supervisors and management on the matters; 

(4) The impact of the matters on the company; 

(5) The possibility of eradicating the matters and their impact; 

(6) Specific measures for eradicating the matters and their impact.

       第九条  如上市公司的财务报告被注册会计师出具非标准无保留审计意见,其涉及事项不属于明显违反会计准则、制度及相关信息披露规范规定的,上市公司董事会应当在相应的定期报告中针对该审计意见涉及的事项做出详细说明,包括(但不限于):

    (一)非标准无保留审计意见涉及事项的基本情况;

    (二)注册会计师对该事项的基本意见;

    (三)公司董事会、监事会和管理层等对该事项的意见;

    (四)该事项对上市公司的影响程度;

    (五)消除该事项及其影响的可能性;

    (六)消除该事项及其影响的具体措施。

  Article 10   Where the matters concerned in a qualified or adverse opinion have an impact on the profits of the listed company and the certified public accountant estimates the degree of impact on profits, the said company shall deduct the said degree of impact when drawing up its profit distribution plan and conduct distribution only when the matters concerned in the said audit opinion and their impact on profits have been eradicated. In the event that a certified public accountant issues an audit report with a disclaimer of opinions, the listed company shall not distribute profits in the same year.

       第十条  如保留意见或否定意见涉及事项对上市公司利润产生影响,注册会计师估计了该事项对利润影响数的,上市公司应当在制定利润分配方案时扣除上述审计意见的影响数,待该审计意见涉及事项及其对利润的影响消除后再行分配;如果注册会计师出具了无法表示意见的审计报告,上市公司当年不得进行利润分配。

  Article 11   These Rules shall come into effect on the date of promulgation.

       第十一条  本规定自发布之日起施行。