Provisions on the Sealing-Up of Information and Assets by Audit Authorities

审计机关封存资料资产规定

Promulgating Institution: National Auditing Office

Document Number: Order No. 9 of the National Auditing Office

Promulgating Date: 12/28/2010

Effective Date:02/01/2011

颁布机关:审计署

文      号:审计署令第9号

颁布时间:12/28/2010

实施时间:02/01/2011

Text

正文

  Article 1   For the purposes of regulating the behavior of the audit authorities in sealing up the relevant data of the entities being audited and the assets acquired by the entities being audited in violation of the provisions of the State, protecting the authority of the audit authorities and audit personnel in exercising audit supervision in strict accordance with the law, improving the standard of audit performed in accordance with the law and safeguarding the interest of the State and the lawful rights and interest of the entities being audited, these Provisions are formulated in accordance with the audit law, the regulations for the implementation of the audit law and other relevant laws and regulations.

       第一条  为了规范审计机关封存被审计单位有关资料和违反国家规定取得的资产的行为,保障审计机关和审计人员严格依法行使审计监督职权,提高依法审计水平,维护国家利益和被审计单位的合法权益,根据审计法、审计法实施条例和其他有关法律法规,制定本规定。

  Article 2   These Provisions shall apply to the measures adopted by the audit authorities in sealing up the relevant data of the entities being audited and the assets acquired by the entities being audited in violation of the provisions of the State. 

In cases where audit evidence may be lost or will be difficult to acquire in the future, the audit authorities shall adopt the registration and maintenance measures in advance in accordance with the provisions of the administrative penalty law and the relevant administrative regulations.

       第二条  审计机关对被审计单位有关资料和违反国家规定取得的资产采取封存措施适用本规定。

    审计机关在审计证据可能灭失或者以后难以取得的情况下,采取的先行登记保存措施,依照行政处罚法和有关行政法规的规定执行。

  Article 3   An audit authority that adopts the sealing-up measure shall follow the principles of lawfulness and prudence. 

An audit authority shall adopt the sealing-up measure in strict accordance with the audit law, the regulations for the implementation of the audit law and the conditions and procedures determined by these Provisions and shall not abuse the sealing-up right. 

If an audit authority can achieve the audit objective through stopping the illegal behavior of the entity being audited, collecting evidence in a timely manner or adopting the registration and maintenance measures in advance, it need not adopt the sealing-up measure.

       第三条  审计机关采取封存措施,应当遵循合法、谨慎的原则。

    审计机关应当严格依照审计法、审计法实施条例和本规定确定的条件、程序采取封存措施,不得滥用封存权。

    审计机关通过制止被审计单位违法行为、及时取证或者采取先行登记保存措施可以达到审计目的的,不必采取封存措施。

  Article 4   In any of the following situations, an audit authority may adopt the sealing-up measure: 

(1) The entity being audited is or may be transferring, concealing, distorting or destroying the accounting evidence, the books of account, the financial and accounting reports and other data relating to fiscal revenue and expenditure or financial revenue and expenditure; or

(2) The entity being audited is or may be transferring or concealing assets acquired in violation of the provisions of the State.

       第四条  有下列情形之一的,审计机关可以采取封存措施:

    (一)被审计单位正在或者可能转移、隐匿、篡改、毁弃会计凭证、会计账簿、财务会计报告以及其他与财政收支或者财务收支有关的资料的;

    (二)被审计单位正在或者可能转移、隐匿违反国家规定取得的资产的。

  Article 5   An audit authority shall seal up the following data of the entity being audited in accordance with the law: 

(1) The accounting information such as the accounting evidence, the books of account, the financial and accounting reports; and

(2) Information relating to the fiscal revenue and expenditure or financial revenue and expenditure of the entity being audited, such as contracts, documents and minutes of meetings.

If the above data is stored in media such as magnetic, optical or electronic media, the audit authority may seal up the relevant storage media in accordance with the law.

       第五条  审计机关依法对被审计单位的下列资料进行封存:

    (一)会计凭证、会计账簿、财务会计报告等会计资料;

    (二)合同、文件、会议记录等与被审计单位财政收支或者财务收支有关的其他资料。

    上述资料存储在磁、光、电等介质上的,审计机关可以依法封存相关存储介质。

  Article 6   An audit authority shall seal up the assets or marketable securities such as cash and physical objects and asset evidence such as ownership proof acquired by the entity being audited in violation of the provisions of the State in accordance with the law.

       第六条  审计机关依法对被审计单位违反国家规定取得的现金、实物等资产或者有价证券、权属证明等资产凭证进行封存。

  Article 7   The sealing-up measure adopted by an audit authority shall be approved by the person-in-charge of the audit authority of the people's government above the county level (including the audit authority of the people's government at the county level and the local agency of the audit authority of the people's government above the provincial level, the same below) and shall be implemented by two audit personnel.

       第七条  审计机关采取封存措施,应当经县级以上人民政府审计机关(含县级人民政府审计机关和省级以上人民政府审计机关派出机构,下同)负责人批准,由两名审计人员实施。

  Article 8   An audit authority that adopts the sealing-up measure shall deliver the sealing-up notice to the entity being audited. 

The sealing-up notice shall include the following content: 

(1) The name of the entity being audited; 

(2) The basis for the sealing-up; 

(3) The name and quantity of the data or assets being sealed up; 

(4) The sealing-up period; 

(5) The channel through which or the period in which the entity being audited applies for an administrative reconsideration or institute an administrative litigation; and

(6) The name and seal of the audit authority and the date. 

In emergency cases where the entity being audited is transferring, concealing, distorting or destroying the relevant information or is transferring or concealing the assets acquired in violation of the provisions of the State, the audit personnel may, upon obtaining the verbal approval from the person-in-charge of the audit authority of the people's government above the county level, adopt the necessary measures, seal up the information or assets on the spot and then deliver the sealing-up notice.

       第八条  审计机关采取封存措施,应当向被审计单位送达封存通知书。

    封存通知书包括下列内容:

    (一)被审计单位名称;

    (二)封存依据;

    (三)封存资料或者资产的名称、数量等;

    (四)封存期限;

    (五)被审计单位申请行政复议或者提起行政诉讼的途径和期限;

    (六)审计机关的名称、印章和日期。

    在被审计单位正在转移、隐匿、篡改、毁弃有关资料或者正在转移、隐匿违反国家规定取得的资产等紧急情况下,审计人员报经县级以上人民政府审计机关负责人口头批准,可以采取必要措施,当场予以封存,再补送封存通知书。

  Article 9   When the audit authority adopts the sealing-up measure, the audit personnel shall, in conjunction with the relevant personnel of the entity being audited, check and count the relevant data or assets and prepare the sealing-up list. 

In general, the sealing-up list shall register the name and quantity of the data being sealed up, the name, specification, model number and quantity of the assets being sealed up. If the information being sealed up is stored in media such as magnetic, optical or electronic media, the name and specification of the storage media shall also be specified. 

There are two copies of the sealing-up list which shall be signed or sealed by the audit personnel and the relevant personnel of the entity being audited after checking. Both parties shall each hold one copy.

       第九条  审计机关采取封存措施时,审计人员应当会同被审计单位相关人员对有关资料或者资产进行清点,开列封存清单。

    封存清单一般登记封存资料的名称、数量,封存资产的名称、规格、型号、数量等。封存资料存储在磁、光、电等介质上的,还应当列明存储介质的名称、规格等。

    封存清单一式两份,由审计人员和被审计单位相关人员核对后签名或者盖章,双方各执一份。

  Article 10   An audit authority shall seal the document cabinet, insurance cabinet, record room and storeroom that store the data or assets being sealed up with paper strips. 

The paper strip shall specify the name of the audit authority and the sealing-up date and shall be stamped with the seal of the audit authority.

       第十条  审计机关应当对存放封存资料或者资产的文件柜、保险柜、档案室、库房等加贴封条。

    封条上应当注明审计机关名称、封存日期并加盖审计机关印章。

  Article 11   An audit authority that meets the safekeeping conditions may safekeep the data or assets being sealed up on its own. An audit authority that does not meet the safekeeping conditions may appoint the entity being audited to safekeep or keep watch of the equipment or facilities that store the data or assets being sealed up. In special situations, the audit authority may also entrust a third party that is not an interested party of the entity being audited to safekeep the equipment or facilities. 

The audit authority that appoints the entity being audited to safekeep or keep watch of the equipment or facilities that store the data or assets being sealed up shall specify in the sealing-up notice the safekeeping responsibility of the entity being audited.

       第十一条  审计机关具备保管条件的,可以自行保管封存的资料或者资产;不具备保管条件的,可以指定被审计单位对存放封存资料、资产的设备或者设施进行保管或者看管;特殊情况下,也可以委托与被审计单位无利害关系的第三人保管。

    审计机关指定被审计单位保管或者看管存放封存资料、资产的设备或者设施的,应当在封存通知书中一并载明被审计单位的保管责任。

  Article 12  The entity being audited or the third party entrusted to safekeep the equipment or facilities shall perform the safekeeping responsibility and unless in situations stipulated in Article 13 of these Provisions, shall not unseal, damage or transfer the equipment or facilities that store the data or assets being sealed up.

       第十二条  被审计单位或者受托保管的第三人应当履行保管责任,除本规定第十三条规定的情形外,不得擅自启封,不得损毁或者转移存放封存资料、资产的设备或者设施。

  Article 13   If the data or assets being sealed up may be damaged due to emergencies such as natural disasters, the entity being audited or the third party with safekeeping responsibility shall transfer the data or assets being sealed up to a safe place and report the situation to the audit authority that adopts the sealing-up measure in a timely manner.

       第十三条  遇有自然灾害等突发事件,可能导致封存的资料或者资产损毁的,负有保管责任的被审计单位或者第三人,应当将封存的资料或者资产转移到安全的地方,并将情况及时报告采取封存措施的审计机关。

  Article 14   In general, the sealing-up period shall not exceed seven working days. If the sealing-up period needs to be extended in a special situation, it may be extended as appropriate upon the approval of the person-in-charge of the audit authority of the people's government above the county level, but the extended period shall not exceed seven working days.

       第十四条  封存的期限一般不得超过7个工作日;有特殊情况需要延长的,经县级以上人民政府审计机关负责人批准,可以适当延长,但延长的期限不得超过7个工作日。

  Article 15   After an audit authority seals up the data or the assets, the audit personnel shall conduct examination, collect audit evidence or request the relevant competent department to handle the assets acquired by the entity being audited in violation of the provisions of the State in a timely manner.

       第十五条  审计机关封存资料或者资产后,审计人员应当及时进行审查,获取审计证据,或者提请有关主管部门对被审计单位违反国家规定取得的资产进行处理。

  Article 16   If the audit authority completes the handling of the relevant data or assets upon the expiry of the sealing-up period or during the sealing-up period, the audit personnel and the relevant personnel of the entity being audited shall jointly check and count and then return the information or assets being sealed up, and shall specify in the sealing-up list held by both parties the date the sealing-up is released and the data or assets being returned. Both parties shall sign or seal the sealing-up list.

       第十六条  审计机关在封存期限届满或者在封存期限内完成对有关资料或者资产处理的,审计人员应当与被审计单位相关人员共同清点封存的资料或者资产后予以退还,并在双方持有的封存清单上注明解除封存日期和退还的资料或者资产,由双方签名或者盖章。

  Article 17   If an audit authority adopts the sealing-up measure in violation of the provisions and as a result, the interest of the State or the lawful rights and interests of the entity being audited are prejudiced significantly, the liability of the relevant personnel shall be pursued in accordance with the provisions of the relevant laws and regulations.

       第十七条  审计机关违反规定采取封存措施,给国家利益或者被审计单位的合法权益造成重大损害的,依照有关法律法规的规定追究相关人员的责任。

  Article 18   If the entity being audited or the third party with safekeeping responsibility is engaged in any of the following act, the liability of the relevant personnel shall be pursued in accordance with the provisions of the relevant laws and regulations: 

(1) Removing the seal without authorization, except in situations stipulated in Article 13 of these Provisions; 

(2) Causing the transfer, concealment, distortion or destruction of the data being sealed up intentionally or due to the non-performance of the safekeeping responsibility;  

(3) Causing the transfer, concealment or destruction of the assets being sealed up intentionally or due to the non-performance of the safekeeping responsibility.

       第十八条  被审计单位或者负有保管责任的第三人有下列行为之一的,依照有关法律法规的规定追究相关人员的责任:

    (一)除本规定第十三条规定的情形外,擅自启封的;

    (二)故意或者未尽保管责任,导致封存的资料被转移、隐匿、篡改、毁弃的;

    (三)故意或者未尽保管责任,导致封存的资产被转移、隐匿、损毁的。

  Article 19   These Provisions shall be interpreted by the National Audit Office.

       第十九条  本规定由审计署负责解释。

  Article 20   These Provisions shall come into force on February 1, 2011.

       第二十条  本规定自2011年2月1日起施行。