Notice of the China Securities Regulatory Commission on Ceasing to Implement the Special Audit Requirements for Certain Listed Companies

中国证券监督管理委员会关于不再实施特定上市公司特殊审计要求的通知

Promulgating Institution: China Securities Regulatory Commission

Document Number: Zheng Jian Hui Ji Zi [2007] No.12

Promulgating Date: 03/08/2007

Effective Date:03/08/2007

颁布机关: 中国证券监督管理委员会

文      号: 证监会计字[2007]12号

颁布时间: 03/08/2007

实施时间: 03/08/2007

Text

正文

All listed companies, companies to be listed and relevant accounting firms,

    各上市公司、拟上市公司、相关会计师事务所:

In 2006, the Ministry of Finance issued a new system of accounting standards and auditing standards for business enterprises (hereinafter referred to as the New Accounting and Auditing Standards) which took effect on January 1, 2007. The New Accounting and Auditing Standards have achieved substantive convergence with international accounting and auditing standards. In view of the adjustments made to the Chinese accounting and auditing system, the provisions that in addition to statutory audit, a financial listed company shall engage an international accounting firm to have itself audited, and a company issuing more than 300 million (inclusive of 300 million) shares at a time shall be subject to a supplementary audit, shall cease to be effective.

    2006年,财政部颁布了新的企业会计准则、审计准则体系(以下简称“新会计、审计准则”),并已于2007年1月1日开始执行。新会计、审计准则同国际会计、审计准则实现了实质性趋同。鉴于我国会计和审计制度的调整,此前实施的金融类上市公司在法定审计之外聘请国际会计师事务所进行审计和对一次发行量超过3亿(含3亿)股以上的公司进行补充审计的相关规定不再执行。

As from the date of promulgation of this Notice, provisions such as the Rules No. 16 on Information Compilation, Submission and Disclosure by Companies Offering Securities to the Public: Interim Provisions on Applying Additional Auditing to A-share Companies (Zheng Jian Fa [2001] No. 161), the Notice on Properly Handling Additional Auditing Work by A-share Companies (Zheng Jian Fa [2001] No. 162), the Notice on Relevant Issues Concerning the Pilot Programs to Carry out Additional Audit of A-share Companies in 2002 (Zheng Jian Fa [2002] No. 10), the Questions and Answers No. 4 Concerning Information Disclosure Rules for Companies Offering Securities to the Public: Difference between Domestic and Overseas Auditing as Well as Standards of Profit Distribution for Finance Companies (Zheng Jian Hui Ji Zi [2001] No. 58), Article 13 of the Rules No. 5 on Information Compilation, Submission and Disclosure by Companies Offering Securities to the Public: Special Provisions on the Contents and Format of the Prospectus of Securities Companies (Zheng Jian Fa [2000] No. 76), Article 5 of the Rules No. 8 on Information Compilation, Submission and Disclosure by Companies Offering Securities to the Public: Special Provisions on the Contents and Format of Annual Reports of Securities Companies (Zheng Jian Fa [2000] No. 80), Article 17 and Article 21 of the Rules No. 18 on Information Compilation, Submission and Disclosure by Companies Offering Securities to the Public: Special Provisions on Information Disclosure by Commercial Banks (Zheng Jian Hui Ji Zi [2003] No. 3), and Article 25 of the Rules No. 3 on Information Compilation, Submission and Disclosure by Companies Offering Securities to the Public: Special Provisions on the Contents and Format of Prospectus of Insurance Companies (Zheng Jian Fa Hang Zi [2006] No. 151) shall be repealed.

    自本通知发布之日起,《公开发行证券的公司信息披露编报规则第16号——A股公司实行补充审计的暂行规定》(证监发[2001]161号),《关于A股公司做好补充审计工作的通知》(证监发[2001]162号),《关于2002年A股公司进行补充审计试点有关问题的通知》(证监发[2002]10号),《公开发行证券的公司信息披露规范问答第4号——金融类公司境内外审计差异及利润分配基准》(证监会计字[2001]58号),《公开发行证券的公司信息披露编报规则第5号——证券公司招股说明书内容与格式特别规定》(证监发[2000]76号)第13条,《公开发行证券的公司信息披露编报规则第8号——证券公司年度报告的内容与格式特别规定》(证监发[2000]80号)第5条,《公开发行证券的公司信息披露编报规则第18号——商业银行信息披露特别规定》(证监会计字[2003]3号)第17条、第21条以及《公开发行证券的公司信息披露编报规则第3号——保险公司招股说明书内容与格式特别规定》(证监发行字[2006]151号)第25条等规定予以废止。

This Notice is hereby given.

    特此通知。

China Securities Regulatory Commission

March 8, 2007

中国证券监督管理委员会

二○○七年三月八日