Notice of the People’s Bank of China and the Ministry of Finance on the Recognition of Accounting Firms Engaging in Finance-related Audit Services

中国人民银行、财政部关于从事金融相关审计业务会计师事务所确认事宜的通知

Promulgating Institution: The People's Bank of China; Ministry of Finance

Document Number: Yin Fa [2002] No. 212

Promulgating Date: 07/09/2002

Effective Date: 07/09/2002

颁布机关:中国人民银行; 财政部

文      号: 银发[2002]212号

颁布时间:07/09/2002

实施时间: 07/09/2002

Text

正文

To the branches and business management departments of the People's Bank of China, the finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, and the Shenzhen Municipal Bureau of Finance:

With a view to strengthening the regulation of financial institutions, and fully playing the role of accounting firms in providing certification and services, in accordance with the Interim Measures for Accounting Firms Engaging in Finance-related Audit Services (Yin Fa [2000] No. 228, hereinafter referred to as the "Measures"), the People's Bank of China ("PBOC") and the Ministry of Finance ("MOF") shall carry out recognition of the accounting firms applying to offer finance-related audit services. Relevant issues are hereby notified as follows:

    中国人民银行各分行、营业管理部,各省、自治区、直辖市财政厅(局),深圳市财政局:

    为加强对金融机构的监督管理,充分发挥会计师事务所的鉴证和服务作用,根据《会计师事务所从事金融相关审计业务暂行办法》(银发[2000]228号,以下简称《办法》)的有关规定,中国人民银行、财政部将对申请从事金融相关审计业务的会计师事务所进行确认。现就有关问题通知如下:

1. An accounting firm that meets the requirements specified in Article 4 of the Measures and applies to offer finance-related audit services (including accounting firms recognized in previous years) shall respectively submit the application materials in duplicate to the relevant branch and business management department of the PBOC (see Appendix 1 for the respective jurisdictions of the branches and business management departments) and the institute of certified public accountants of the relevant province, autonomous region or municipality directly under the Central Government. Where upon examination the application is considered to be in compliance with pertinent provisions, the said branch and business management department of the PBOC and the said institute of certified public accountants shall produce the certification letter, and submit the same together with the application materials of the accounting firm to the Bank Management Division Department of the PBOC and the Chinese Institute of Certified Public Accountants by July 30 this year. The application materials submitted by the accounting firm shall include:

(1) Application report for engaging in finance-related audit services;

(2) Profile of the accounting firm (Appendix 2);

(3) Profile of its certified public accountants (Appendix 3);

(4) Fact-sheet of the accounting firm offering finance-related audit services (Appendix 4); and

(5) The audited accounting statements and auditor's reports for the preceding fiscal year.

       一、具备《办法》第四条规定条件、申请从事金融相关审计业务的会计师事务所(含以前年度确认的会计师事务所),应将申请材料一式两份,分别报送中国人民银行各分行、营业管理部(所辖范围见附件1)和各省(含自治区、直辖市,注册会计师协会;人民银行各分行、营业管理部和各省注册会计师协会审核后认为符合规定的,应出具证明函,连同会计师事务所报送的申请材料于7月30日前分别报送中国人民银行银行管理司和中国注册会计师协会。会计师事务所报送的申请材料包括:

    (一)申请从事金融相关审计业务报告;

    (二)会计师事务所基本情况表(附件2);

    (三)注册会计师基本情况表(附件3);

    (四)会计师事务所从事金融相关审计业务情况表(附件4);

    (五)经过审计的上年度会计报表和审计报告。

2. Accounting firms that meet the requirements specified in Article 5 of the Measures and apply to offer finance-related audit services (including accounting firms recognized in previous years), shall respectively submit the application materials (ibid) in duplicate to the relevant branches and business management departments of the PBOC and the institutes of certified public accountants of the relevant provinces. If the accounting firms are considered as eligible after review, the said branches and business management departments of the PBOC and the said institutes of certified public accountants shall consolidate the list of all eligible accounting firms and relevant parameters, fill the same in the Consolidated Statement on the Recognition of Accounting Firms Applying to Offer Finance-related Audit Services (Appendix 5), and then submit the same together with the Excel form thereof to the Bank Management Department of the PBOC and the Chinese Institute of Certified Public Accountants by August 20 this year.

       二、具备《办法》第五条规定条件,申请从事金融相关审计业务的会计师事务所(合以前年度确认的会计师事务所),应将申请材料(同上)一式两份,分别报送中国人民银行各分行、营业管理部和各省注册会计师协会。人民银行各分行、营业管理部和各省注册会计师协会审核后,将符合规定的会计师事务所的名单及有关指标汇总后,填入《申请从事金融相关审计业务会计师事务所确认情况汇总表》(附件5),连同电子文档(Excel格式)于8月20日前报送中国人民银行银行管理司和中国注册会计师协会。

3. In addition to submitting relevant materials pursuant to Article 1 or 2 of this Notice, accounting firms that meet the requirements specified in Article 4 or 5 of the Measures and apply to offer finance-related audit services for the first time shall also submit the resumes and business certificates of the certified public accountants competent in finance-related services.

       三、具备《办法》第四条或第五条规定条件、新申请从事金融相关审计业务的会计师事务所除按照本通知一、二条规定报送有关材料外,还需报送熟悉金融业务注册会计师的个人简历和业务证明材料。

4. The accounting firms that meet the requirements specified in the Measures shall engage in finance-related audit services only after being approved and publicly announced by the PBOC and the MOF.

The branches and business management departments of the PBOC and the institutes of certified public accountants of all provinces shall properly review the application materials of the accounting firms in strict accordance with the Measures, and shall submit the reviewed materials to superior authorities within the specified time limit.

Appendices:

1. Table of Jurisdictions of the Branches and Business Management Departments of the People's Bank of China (omitted)

2. Profile of Accounting Firms (omitted)

3. Profile of Certified Public Accountants (omitted)

4. Fact-sheet on Accounting Firms Offering Finance-related Audit Services (omitted)

5. Consolidated Statement on the Recognition of Accounting Firms Applying to Offer Finance-related Audit Services (omitted)

July 9, 2002

       四、具备《办法》规定条件的会计师事务所,经中国人民银行、财政部批准和公告后,方可从事金融相关审计业务。

    中国人民银行各分行、营业管理部和各省注册会计师协会,要认真做好此项工作,严格按《办法》规定对会计师事务所申请的材料进行审核,并在规定时间内将审核材料上报。

    附件:

    1中国人民银行各分行、营业管理部所辖范围表（略）

    2会计师事务所基本情况表（略）

    3注册会计师基本情况表（略）

    4会计师事务所从事金融相关审计业务情况表（略）

    5申请从事金融相关审计业务会计师事务所确认情况汇总表（略）

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