Administrative Measures on Temporary License for Overseas Certified Public Accountants' Firm When Performing Audit Business on Financial Listed Companies

境外会计师事务所执行金融类上市公司审计业务临时许可证管理办法

Promulgating Institution: China Securities Regulatory Commission; Ministry of Finance

Document Number: Zheng Jian Fa [2001]No.9

Promulgating Date: 01/12/2001

Effective Date: 01/12/2001

Revision History:

This document has been declared repealed pursuant to the Notice of the China Securities Regulatory Commission on Repealing Certain Securities or Futures Related Regulations (Batch Ⅴ) promulgated on April 4, 2005.

颁布机关: 中国证券监督管理委员会; 财政部

文      号: 证监发[2001]9号

颁布时间: 01/12/2001

实施时间: 01/12/2001

修订记录:

根据2005年4月4日发布的《中国证券监督管理委员会关于废止部分证券期货规章的通知（第五批）》，此文件被宣布废止。

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正文

  Article 1    In order to use international standard for reference adequately, to improve the equity and reliability of the audit results of the listed companies in the securities and insurance trades, to guarantee the quality of publicly disclosed information, to safeguard the legal rights and interests of investors, and to provide reliable grounds for strengthening supervision after such companies are listed in the stock exchange, these Measures are hereby enacted according to the Securities Law, the Law of the People's Republic of China on Certified Public Accountantsand Volume 1, 2, and 3 Compiling Rules of the China Securities Regulatory Commission (hereinafter referred to as the "CSRC") on Information Disclosure of Companies that Publicly Issue Securities.

       第一条  为了充分借鉴国际标准,提高银行证券保险行业上市公司审计结果的公平性和可靠性,确保公开披露信息的质量,保护投资者的合法权益,并为加强此类公司上市后的监督提供充分可靠的依据,根据《证券法》、《中国注册会计师法》和中国证券监督管理委员会(以下简称“中国证监会”)《公开发行证券公司信息披露编报规则》第1、3、5号,制订本办法。

  Article 2    Listed companies in banking, securities, and insurance trades shall engage one domestic and overseas certified public accountants' firm respectively at the same time to provide accounting statement audit service. The CSRC and the Ministry of Finance implement the temporary license administration on certified public accountants' firms (hereinafter referred to as the "Overseas firms") that were registered abroad when performing audit service for listed companies in banking, securities, and insurance trades. If the overseas firms wish to apply for the temporary licenses, they shall make a declaration to the CSRC and the Ministry of Finance and they may execute their business upon approval of the CSRC and the Ministry of Finance.

       第二条  银行证券保险行业上市公司应同时聘请中外各一家会计师事务所分别提供会计报表审计服务。中国证监会和财政部对在境外注册的会计师事务所(以下简称“境外事务所”)执行银行证券保险行业上市公司审计业务实行临时许可证管理。境外事务所申请临时许可证,应向中国证监会和财政部申报,经中国证监会、财政部批准后,方可执行业务。

  Article 3    The validity period of the temporary license for banking, securities, and insurance business shall be one year.

       第三条  银行证券保险业务临时许可证有效期为一年。

  Article 4    The Overseas Firms shall submit relevant materials to the CSRC and the Ministry of Finance before consulting with business. The CSRC and the Ministry of Finance shall issue temporary licenses to the qualified Overseas Firms upon examination and shall notify the unqualified Overseas Firms upon examination to discontinue consulting with business.

       第四条  境外事务所在接洽业务之前应将有关材料上报中国证监会和财政部。经审查符合条件的,中国证监会和财政部将发给其临时许可证。经审查不符合条件的,将通知其停止接洽业务。

  Article 5    When applying for temporary licenses for banking, securities, and insurance trades, the Overseas Firms shall possess the following qualifications:

(1) Having audit experience in the correlated trades in foreign countries or regions;

(2) International certified public accountants' firms; and

(3) Knowing well the correlated trades in China.

       第五条  申请银行证券保险业务临时许可证,应当具备下列条件:

    1、有相关行业的审计经验(指在国外);

    2、国际会计师事务所;

    3、熟悉中国相关行业情况。

  Article 6    Overseas Firms, when applying for temporary licenses, shall submit the following materials:

(1) Application report for temporary licenses in banking, securities, and insurance trades;

(2) Information briefs of the correlated business;

(3) Basic information of the Overseas Firms;

(4) Brief introduction of correlated partners and high-grade managers; and

(5) Other data required by the CSRC and the Ministry of Finance.

All above-mentioned materials shall be written in Chinese.

       第六条  境外事务所申请临时许可证,应当报送下列材料:

    1、银行证券保险业务临时许可证申请报告;

    2、相关业务的情况介绍;

    3、境外事务所的基本情况;

    4、与来华执行相关业务有关的合伙人和高级经理简介;

    5、中国证监会和财政部要求报送的其它材料。

    以上材料均用中文书写。

  Article 7    The CSRC and the Ministry of Finance shall have the right to selectively examine the business quality of the Overseas Firms applying for temporary licenses within China. If the business quality of any Firm does not accord with requirements of CSRC, it shall be discontinued and the application shall not be accepted.

       第七条  中国证监会和财政部有权对申请临时许可证的境外事务所在中国境内的业务质量进行抽查。对于业务质量不符合中国证监会要求的,终止其业务,并不再受理其临时许可证申请。

  Article 8    Any Overseas Firm that executes correlated business for listed companies in banking, securities, and insurance trades without obtaining temporary license shall be ordered by the CSRC and the Ministry of Finance to stop developing business; its gains shall be confiscated and application for temporary licenses shall not be accepted.

       第八条  境外事务所未取得临时许可证,擅自执行银行证券保险等金融类上市公司相关业务的,中国证监会和财政部将责令其停止开展业务,并没收所得,不予受理其临时许可证申请。

  Article 9    If any Overseas Firm which obtained the temporary license by swindling or other illegal means, its temporary license shall be revoked; their illegal gains shall be confiscated; its business shall be stopped; its application for temporary license shall not be accepted; and a proclamation on it shall be processed.

       第九条  境外事务所以欺骗或者其它不正当手段获得临时许可证的,收回其临时许可证,没收违法所得,停止其业务,不再受理其临时许可证申请,并予以公告。

  Article 10    Any Overseas Firm that breaks laws of the People's Republic of China in the course of performing correlated business for listed companies in banking, securities, and insurance trades shall be prosecuted for liabilities according to laws of the People's Republic of China.

       第十条  境外事务所在执行银行证券保险行业上市公司相关业务的过程中违反中国法律的,应根据中国的法律追究其责任。

  Article 11    The right of interpretation of these Measures shall be vested in the CSRC and the Ministry of Finance.

       第十一条  本办法由中国证监会和财政部负责解释。

  Article 12    These Measures shall take effect as of promulgate date.

       第十二条  本办法自发布之日起执行。