Notice of the Supreme People's Court on Civil Liability Borne by Certified Public Accountants' Firms and Certified Public Auditors' Firms before Separation and Restructuring

最高人民法院关于会计师事务所、审计事务所脱钩改制前民事责任承担问题的通知

Promulgating Institution:Supreme People's Court

Document Number:Fa [2001] No. 100

Promulgating Date: 07/18/2001

Effective Date:07/18/2001

颁布机关: 最高人民法院

文      号: 法[2001]100号

颁布时间: 07/18/2001

实施时间: 07/18/2001

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正文

High People's Courts of All Provinces, Autonomous Regions, and Municipalities Directly under the Central People's Government, Military Court of the People's Liberation Army, and Production and Construction Corps Branch of the High People's Court of Xinjiang Uygur Autonomous Region:

    各省、自治区、直辖市高级人民法院,解放军军事法院,新疆维吾尔自治区高级人民法院生产建设兵团分院:

According to the General Principles of the Civil Law of the People's Republic of China, and theLaw of the People's Republic of China on Certified Public Accountants, we hereby notify issues on certified public accountants firms and certified public auditors firms (hereinafter referred to as "firms") after separation and restructuring to bear civil liabilities of original firms in the course of civil cases concerning these firms as follows:

    根据《中华人民共和国民法通则》、《中华人民共和国注册会计师法》等有关法律规定,现对审理涉及会计师事务所、审计事务所(以下统称事务所)的民事案件中,有关脱钩改制后的事务所对原事务所民事责任的承担问题,通知如下:

In respect of civil liabilities that shall be borne by original firms, the launching units shall bear liquidation liabilities within the extent of the remaining properties and risk funds they receive from the original firms. However, if launching units give the remaining properties and risk funds of original firms to new firms after separation and restructuring, the new firms shall bear civil liabilities for original firms within the scope of assets they accept.

    对原事务所应当承担的民事责任,应由其开办单位在所接收的原事务所的剩余财产和风险基金范围内承担清算责任。但如开办单位将原事务所的剩余财产和风险基金留给脱钩改制后的新事务所,则应当由新事务所在所接收的资产范围内对原事务所的债务承担民事责任。