Interim Provisions for the Temporary Performance of Auditing Services by Foreign Accounting Firms in Mainland China

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

Promulgating Institution: Ministry of Finance

Document Number:Cai Kuai [2011] No. 4

Promulgating Date: 03/21/2011

Effective Date: 03/21/2011

Revision History:

This document has been revised pursuant to the 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 promulgated on September 4, 2012.

颁布机关:财政部

文      号:财会[2011]4号

颁布时间:03/21/2011

实施时间:03/21/2011

修订记录:

根据2012年9月4日发布的《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》，此文件被修订。

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正文

  Article 1   These Interim Provisions are formulated in accordance with the Law of the People's Republic of China on Certified Public Accountants and other relevant laws and regulations for the purpose of further regulating the acts of foreign accounting firms performing auditing services in mainland China temporarily.

      第一条 为了进一步规范境外会计师事务所在中国内地临时执行审计业务的行为，根据《中华人民共和国注册会计师法》和其他有关法律法规，制定本暂行规定。

  Article 2   For the purposes of these Interim Provisions, foreign accounting firms shall mean accounting firms registered and established in Hong Kong Special Administrative Region, Macao Special Administrative Region, Taiwan region, and foreign countries.

For the purposes of these Interim Provisions, the temporary performance of auditing services (hereinafter referred to as the "temporary practice") shall mean the temporary performance of auditing services for companies or other relevant institutions established in mainland China (hereinafter referred to as the "relevant domestic institutions") by foreign accounting firms that accept the entrustment of foreign principals.

The service scope of the temporary practice is limited to the auditing services entrusted by the foreign principal. The temporary practice report does not carry legal force in mainland China.

The services that shall be performed by domestic accounting firms and their certified public accountants in accordance with the relevant provisions of the laws and regulations of China shall not be performed by foreign accounting firms and their certified public accountants.

      第二条 本暂行规定所称的境外会计师事务所，是指在香港特别行政区、澳门特别行政区、台湾地区以及外国注册设立的会计师事务所。

   本暂行规定所称的临时执行审计业务（以下简称临时执业），是指境外会计师事务所接受境外委托方的委托，对中国内地设立的公司或其他相关机构（以下简称境内相关机构）临时性执行审计业务。

   临时执业的业务范围仅限于境外委托方委托的审计业务，临时执业报告在中国内地不具有法律效力。

   中国法律法规规定应当由内地会计师事务所及其注册会计师执行的业务，境外会计师事务所及其注册会计师不得执行。

  Article 3   A foreign accounting firm that practices temporarily in mainland China shall file a written application with the provincial finance department at the place of the temporary practice. A foreign accounting firm that needs to practice temporarily in two or more provinces, autonomous regions or municipalities directly under the Central Government in mainland China shall file the application to the Ministry of Finance. The foreign accounting firm may practice temporarily in mainland China only after an approval is obtained from and a temporary practice permit is issued by the Ministry of Finance.

      第三条 境外会计师事务所在中国内地临时执业应当向临时执业所在地的省级财政部门提出书面申请。境外会计师事务所需在中国内地两个或两个以上省、自治区、直辖市临时执业的，应当向财政部提出申请。经财政部门批准并颁发临时执业许可证后，境外会计师事务所方可在中国内地临时执业。

  Article 4   Foreign accounting firms are encouraged to strengthen business cooperation with domestic accounting firms in temporary practice and the rights and obligations of both parties shall be specified clearly by methods such as the execution of a business 

A domestic accounting firm and its related entities and individuals shall not carry out cooperation in temporary practice with a foreign accounting firm that has not obtained the temporary practice permit or has its temporary practice permit annulled, and shall not provide the relevant business information such as the audit working papers to such foreign accounting firm.

      第四条 鼓励境外会计师事务所与内地会计师事务所加强在临时执业中的业务合作，并以签订业务合作协议等方式明确双方的权利和义务。

   内地会计师事务所及相关单位和个人，不得与尚未取得临时执业许可证或临时执业许可证已废止的境外会计师事务所开展临时执业方面的合作，也不得向其提供审计工作底稿等相关业务资料。

  Article 5   A foreign accounting firm that applies for the temporary practice permit shall submit the following written materials to the finance department:

(1) The application form for the temporary performance of auditing services by the foreign accounting firm in mainland China (Appendix 1);

(2) The duplicate copy of the practice certificate and the duplicate copy of the business license issued by the country or region where the foreign accounting firm is domiciled; 

(3) The information sheets of the foreign principal and the relevant institution in China (Appendix 2);

(4) The information sheets of the certified public accountants intended to be designated and other relevant staff overseas (Appendix 3);

(5) The photocopies of the practice certificates of the certified public accountants intended to be designated and the duplicate copies of the valid proofs of the lawful identities of the other relevant overseas staff;

(6) The photocopy of the power of attorney issued by the foreign principal; and

(7) The photocopy of the confirmation letter on the acceptance of the temporary practice of the foreign accounting firm by the relevant institution in China.

The foreign accounting firm, the foreign principal and the relevant institution in China shall be responsible for the truthfulness and completeness of the above application materials.

      第五条 申请办理临时执业许可证的境外会计师事务所，应当向财政部门提交下列书面材料：

   （一）境外会计师事务所在中国内地临时执行审计业务申请表（附表1）；

   （二）境外会计师事务所所在国家或地区的开业证书复印件和营业执照复印件；

   （三）境外委托方与境内相关机构信息表（附表2）；

   （四）拟派注册会计师和其他境外相关工作人员信息表（附表3）；

   （五）拟派注册会计师的执业证书复印件和其他境外相关工作人员的合法身份有效证明复印件；

   （六）境外委托方委托书复印件；

   （七）境内相关机构接受境外会计师事务所临时执业的确认书复印件。

   境外会计师事务所、境外委托方、境内相关机构对上述申请材料的真实性、完整性负责。

  Article 6   The finance department that approves the temporary practice of a foreign accounting firm in mainland China shall handle the application according to the following requirements:

(1) The finance department shall decide whether to grant the approval or not within 20 working days from the date the application is accepted. If the situation is complicated and the decision cannot be made within the prescribed time limit, the time limit may be extended as appropriate upon the approval of the person-in-charge of the finance department and the applicant shall be informed of the extension, provided that the extended period shall not exceed ten working days. The finance department that decides to grant the approval shall issue the Permit for the Temporary Performance of Auditing Services by the Foreign Accounting Firm at the same time;

(2) The finance department shall announce the decision of approving the temporary practice;

(3) The finance department shall enter the examination and approval status into the management information system for the certified public accountant industry within 15 working days from the date the decision to grant the approval is made; and

(4) The provincial finance department shall submit the approval documents to the Ministry of Finance within 15 working days from the date the decision to grant the approval is made.

      第六条 财政部门批准境外会计师事务所在中国内地临时执业，应当按照下列要求办理：

   （一）自受理申请之日起20个工作日内作出批准或者不予批准的决定。情况复杂，不能在规定期限内作出决定的，经财政部门负责人批准，可以适当延长，并告知申请人，但是延长期限最多不超过10个工作日。作出批准决定的，应当同时颁发《境外会计师事务所临时执行审计业务许可证》；

   （二）财政部门批准临时执业的决定应当予以公告；

   （三）财政部门应当自作出批准决定之日起15个工作日内将审批情况录入注册会计师行业管理信息系统；

   （四）省级财政部门应当自作出批准决定之日起15个工作日内将批准文件报送财政部。

  Article 7   The temporary practice permits of accounting firms of Hong Kong and Macao Special Administrative Regions shall be valid for five years.

The temporary practice permits of accounting firms of Taiwan region shall be valid for one year.

The temporary practice permits of accounting firms of foreign countries shall be valid for half a year.

If the temporary practice permit expires, the holder shall apply for the permit anew.

      第七条 香港、澳门特别行政区会计师事务所临时执业许可证有效期为5年。

   台湾地区会计师事务所临时执业许可证有效期为1年。

   外国会计师事务所临时执业许可证有效期为半年。

   临时执业许可证逾期的，应当重新申请办理。

  Article 8   If the foreign accounting firm adds or changes the temporary practice items during the valid period of the temporary practice permit or any change occurs to the information specified in the Permit for the Temporary Performance of Auditing Services by the Foreign Accounting Firm, the foreign accounting firm shall report to the examination and approval authority in a timely manner. If the temporary practice permit has to be replaced due to the change of the abovementioned matters, the corresponding supporting materials shall be submitted.

      第八条 境外会计师事务所在临时执业许可证有效期内新增或变更临时执业项目的，以及《境外会计师事务所临时执行审计业务许可证》上载明信息发生变更的，应当及时向审批机关报告。因前述事项变更需换发临时执业许可证的，应当提交相应的证明材料。

  Article 9   If the foreign accounting firm terminates its operation or has its practice qualification revoked by the relevant foreign institution during the valid period of the temporary practice permit, the temporary practice permit it obtains from mainland China shall be annulled accordingly.

      第九条 在临时执业许可证有效期内，境外会计师事务所终止经营或被境外相关机构撤销执业资格的，其所取得的在中国内地的临时执业许可证相应废止。

  Article 10   A foreign accounting firm that practices temporarily in mainland China shall submit the temporary practice business report (Appendix 4) for the preceding year to the authority issuing the temporary practice permit before May 31 of each year. If the report is submitted to the provincial finance department for record-filing, a copy shall be submitted to the Ministry of Finance at the same time.

      第十条 在中国内地临时执业的境外会计师事务所应当在每年5月31日之前，向临时执业许可证颁发机关报备上年度临时执业业务报告表（附表4）。向省级财政部门报备的，应当同时抄报财政部。

  Article 11   If the foreign accounting firm terminates its temporary practice business before the expiry of the temporary practice permit and no longer practices temporarily during the valid period of the temporary practice permit, it shall submit the temporary practice business report and return the temporary practice permit and the finance department shall make an announcement within three months after the termination of the temporary practice.

      第十一条 临时执业许可证到期前即结束临时执业业务且在临时执业许可证有效期内不再临时执业的，应当在临时执业结束后3个月内报备临时执业业务报告表，交回临时执业许可证，并由财政部门予以公告。

  Article 12   The finance departments shall strengthen the supervision and administration of the temporary practice of foreign accounting firms in mainland China, and shall supervise and examine the temporary practice status through various forms such as making appointments to talk with personnel from foreign accounting firms and the relevant domestic institutions, on-site visits and regular inspections.

The misconduct discovered in the examination, approval and administration of temporary practice shall be handled in accordance with the following provisions:

(1) If the foreign accounting firm fails to go through the formalities for the acquisition of the temporary practice permit in accordance with the provisions or continues to practice temporarily in mainland China after the expiry of the temporary practice permit, it shall be ordered to cease the practice activities and shall be announced and its application for temporary practice will not be accepted within five years;

(2) If the foreign accounting firm engages in fraudulent practices in the course of applying for the temporary practice permit, its application will not be approved and its application for temporary practice will not be accepted within five years;

(3) If the foreign accounting firm continues to practice temporarily in mainland China with the temporary practice permit originally acquired after it terminates its operation or has its practice qualification revoked by the relevant foreign institution, it shall be ordered to cease the practice activities and shall be announced. The certified public accountants practicing in the foreign accounting firm shall be announced and the application for temporary practice to which they are related will not be accepted within five years;

(4) If the foreign accounting firm fails to carry out the temporary practice activities according to the time, venue, the list of personnel and relevant domestic institutions specified in the temporary practice application and fails to report to the examination and approval authority in a timely manner, its shall be ordered to make rectification within a specified time limit. Under serious cases, it shall be announced and its application for temporary practice will not be accepted within five years;

(5) If the foreign accounting firm fails to report the temporary practice business activities in accordance with the provisions, it shall be ordered to make rectification within a specified time limit. In serious cases, it shall be announced and its application for temporary practice will not be accepted within five years; and

(6) If the foreign accounting firm and the relevant institution or individual in China violate the confidentiality law and regulation of China, they shall be ordered to make rectification within a specified time limit, the application for temporary practice will no longer be accepted. If they are suspected of committing criminal offenses, the cases shall be transferred to the judicial authority for handling.

      第十二条 财政部门应当加强对境外会计师事务所在中国内地临时执业的监督和管理，采取约谈境外会计师事务所和境内相关机构、现场走访、定期核查等多种形式监督检查临时执业情况。

   对临时执业审批和管理中发现的不当行为，按下列规定处理：

   （一）未按规定办理临时执业许可证，或者临时执业许可证已过期但仍在中国内地临时执业的，责令其停止执业活动，予以公告，5年以内不再受理其临时执业申请。

   （二）在申请临时执业许可证过程中弄虚作假的，不予批准，5年以内不再受理其临时执业申请。

   （三）境外会计师事务所终止经营或被境外相关机构撤销执业资格后，仍以原获得的临时执业许可证在中国内地临时执业的，责令其停止执业活动，予以公告。对其执业的注册会计师，予以公告，5年以内不再受理与其相关的临时执业申请。

   （四）未按临时执业申请的时间、地点、人员和境内相关机构名单开展临时执业活动且未及时向审批机关报告的，责令其限期改正；情节较重的，予以公告，5年以内不再受理其临时执业申请。

   （五）未按规定报备临时执业业务活动的，责令其限期改正；情节较重的，予以公告，5年以内不再受理其临时执业申请。

   （六）境外会计师事务所和境内相关机构、个人存在违反中国保密法律法规的，责令其限期改正，不再受理其临时执业申请；涉嫌犯罪的，移交司法机关处理。

  Article 13   These Provisions shall come into force on the date of promulgation.

      第十三条 本规定自发布之日起施行。

  Article 14   From the date these Provisions come into force, the Interim Provisions for the Temporary Performance of Auditing Services by Foreign Accounting Firms within the Territory of China (Cai Kuai Xie Zi [1993] No.119) promulgated on December 6, 1993, the Supplementary Provisions on the "Interim Provisions for the Temporary Performance of Auditing Services by Foreign Accounting Firms within the Territory of China" (Cai Kuai Xie Zi [1993] No.134) promulgated on December 27, 1993, the Interim Provisions for the Temporary Performance of Auditing Services by Accounting Firms of Hong Kong, Macao and Taiwan Region in the Mainland (Cai Kuai Xie Zi [1994] No.81) promulgated on May 26, 1994, the Notice on the Use of the New Version of the Permit for the Temporary Performance of Auditing Services (Cai Ban Kuai [2003] No.10) promulgated on March 10, 2003, the Supplementary Provisions on the "Interim Provisions for the Temporary Performance of Auditing Services by Accounting Firms of Hong Kong, Macao and Taiwan Region in the Mainland" (Cai Kuai [2003] No.33) promulgated on November 26, 2003, the Notice on the Extension of the Valid Period of the Permits for the Temporary Performance of Auditing Services (Cai Kuai [2005] No. 21) published on November 28, 2005 and the Notice of the Ministry of Finance on Extending the Validity Period of a Permit for Temporary Implementation of Audit Business in the Mainland of China by an Accounting Firm from the Hong Kong or Macau Region (Cai Kuai [2008] No.12) promulgated on September 16, 2008 by the Ministry of Finance shall be repealed.

      第十四条 自本规定施行之日起，财政部于1993年12月6日发布的《外国会计师事务所在中国境内临时执行审计业务的暂行规定》（财会协字[1993]119号）、1993年12月27日发布的《<外国会计师事务所在中国境内临时执行审计业务的暂行规定>的补充规定》（财会协字[1993]134号）、1994年5月26日发布的《港、澳、台地区会计师事务所来内地临时执行审计业务的暂行规定》（财会协字[1994]81号）、2003年3月10日发布的《关于使用新版临时执行审计业务许可证书的通知》（财办会[2003]10号）、2003年11月26日发布的《<港、澳、台地区会计师事务所来内地临时执行审计业务的暂行规定>的补充规定》（财会[2003]33号）、2005年11月28日发布的《关于延长临时执行审计业务许可证有效期的通知》（财会[2005]21号）和2008年9月16日发布的《关于延长港澳地区会计师事务所来内地临时执行审计业务许可证有效期的通知》（财会[2008]12号）同时废止。