Notice of the China Securities Regulatory Commission on Continuing the Qualifications for Auditing Listed Financial Companies

中国证券监督管理委员会关于准予继续执行金融类上市公司审计业务的通知

Promulgating Institution: China Securities Regulatory Commission

Document Number: Zheng Jian Hui Ji Zi [2002] No. 11

Promulgating Date: 08/02/2002

Effective Date: 08/02/2002

颁布机关: 中国证券监督管理委员会

文      号: 证监会计字[2002]11号

颁布时间: 08/02/2002

实施时间: 08/02/2002

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正文

To Ernst & Young, Deloitte Touche Tohmatsu, KPMG and Pricewaterhouse Coopers,

    安永、德勤、毕马威、普华永道会计师事务所：

This is to acknowledge the receipt of your report on applying for the qualifications to provide audit services for listed financial companies (hereinafter referred to as the "Qualifications"). In accordance with the Administrative Measures for the Provisional Licenses for Foreign Accounting Firms to Audit Listed Financial Companies (Zheng Jian Fa [2001] No. 9, hereinafter referred to as the "Measures") jointly promulgated by the China Securities Regulatory Commission ("CSRC") and the Ministry of Finance ("MOF"), we continued your Qualifications. Relevant issues are hereby notified as follows:

    你所申请执行金融类上市公司审计业务资格(以下简称“执业资格”)的报告收悉,根据中国证券监督管理委员会(以下简称“中国证监会”)和财政部联合发布的《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》(证监发[2001]9号,以下简称《办法》)的有关规定,继续授予你所执业资格,现就有关事项通知如下:

1. Term of validity of the Qualifications

(1) The validity period of Ernst & Young's Qualifications shall be extended from March 27, 2002 to March 27, 2003;

(2) The validity period of Deloitte Touche Tohmatsu's Qualifications shall be extended from May 10, 2002 to May 10, 2003;

(3) The validity period of KPMG's Qualifications shall be extended from May 10, 2002 to May 10, 2003; and

(4) The validity period of Pricewaterhouse Coopers' Qualifications shall be extended from March 27, 2002 to March 27, 2003.

       一、执业资格有效期限

    (一)安永会计师事务所执业资格有效期限为2002年3月27日至2003年3月27日;

    (二)德勤会计师事务所执业资格有效期限为2002年5月10日至2003年5月10日;

    (三)毕马威会计师事务所执业资格有效期限为2002年5月10日至2003年5月10日;

    (四)普华永道会计师事务所执业资格有效期限为2002年3月27日至2003年3月27日。

2. Upon expiry of the term of validity of their respective Qualifications, the abovementioned accounting firms shall apply with the CSRC and the MOF for renewal of the Qualifications in writing. They are only required to provide the materials, of which content is changed, listed under Article 6 of the Measures, as well as report the information on relevant practices in the previous year (including information on whether the applicant is subject to any administrative punishment, or any administrative regulatory measure not in the nature of administrative punishments, such as criticism, condemnation and interview warning, imposed by the CSRC or the MOF). In addition, they shall state that the rest of the materials under Article 6 of the Measures are not provided because they remain unchanged.

       二、会计师事务所执业资格有效期满,应重新向中国证监会和财政部提出书面申请。申请时只需提供《办法》第六条所列材料中内容有变动的部分,以及上一年相关业务的执行情况(包括有无受到中国证监会或财政部行政处罚或批评、谴责、谈话提醒等非行政处罚性行政监管措施),同时应对因第六条所列材料内容未发生变动而未提供的材料作出说明。

3. Where any of the aforesaid accounting firms undergoes merger or division in the process of business practice, the new accounting firm, formed after the merger or division, satisfying the application conditions provided for in the Measures shall lodge a written application with the CSRC and the MOF. 

       三、在执行相关业务期间,如果会计师事务所发生合并或分立,由合并或分立后符合《办法》所述申请条件的会计师事务所向中国证监会和财政部提出书面申请。

4. As the accounting firm Arthur Anderson has not lodged a written application for renewal of its Qualification, its previous Qualification shall cease to be valid on March 27, 2002.

       四、由于安达信会计师事务所未提出书面申请,其原有执业资格于2002年3月27日自行失效。