The Notice of the Ministry of Finance and the China Securities Regulatory Commission on Relevant Issues Concerning the Engagement in Securities or Futures-Related Business by Accounting Firms

财政部、证监会关于会计师事务所从事证券、期货相关业务有关问题的通知

 

Promulgating Institution: Ministry of Finance; China Securities Regulatory Commission

Document Number: Cai Hui [2007] No. 6

Promulgating Date: 04/09/2007

Effective Date: 04/09/2007

Revision History: This document has been revised pursuant to the Notice of the Ministry of Finance and the China Securities Regulatory Commission on Adjusting the Application Conditions for Accounting Firms' Securities Qualification promulgated on January 21,2012.

 

颁布机关: 财政部; 中国证券监督管理委员会

文   号: 财会[2007]6号

颁布时间: 04/09/2007

实施时间: 04/09/2007

修订记录: 根据2012年1月21日发布的《财政部、中国证券监督管理委员会关于调整证券资格会计师事务所申请条件的通知》，此文件被修订。

 

 Finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, Shenzhen Municipal Finance Bureau and dispatched agencies of the China Securities Regulatory Commission (CSRC), 

With a view to regulating accounting firms in their practice of securities or futures-related business, maintaining the order of the securities market and protecting the legitimate rights and interests of investors and the public at large, a supplementary notice on relevant issues concerning the engagement in securities or futures-related business by accounting firms is hereby given as follows:

  各省、自治区、直辖市财政厅(局),深圳市财政局,中国证券监督管理委员会各派出机构:

  为了规范会计师事务所从事证券、期货相关业务,维护证券市场秩序,保护投资者和社会公众的合法权益,现对会计师事务所从事证券、期货相关业务有关问题补充通知如下:

 1. Conditions on application for practicing qualifications of securities or futures-related business by accounting firms 

An accounting firm intending to practice securities or futures-related business (hereinafter referred to as the Securities Business) shall obtain relevant practicing qualifications of securities or futures-related business (hereinafter referred to as the Securities Qualification) in accordance with the provisions of this Notice. 

An accounting firm applying for the Securities Qualification shall satisfy the following conditions: 

(1) the accounting firm shall have been lawfully established and in existence for at least three (3) years;

(2) the accounting firm shall have sound internal control and management systems that are being executed effectively, with good track record and professional ethics;

(3) the number of certified public accountants (CPA) shall be no less than 80, among which at least 55 shall have passed the national CPA examination and obtained the CPA certificate, and of those 55 (or more) CPAs, the number of CPAs holding the CPA certificate who have been in practice continually for the past five (5) years shall be no less than 35; 

(4) the net asset of an accounting firm of limited liability shall be no less than RMB 5 million and no less than RMB 3 million for a partnership accounting firm; 

(5) the sum of the accumulative indemnity limit of professional insurance and the accumulative professional risk fund shall be no less than RMB 6 million;

(6) the revenue of the accounting firm from audit business in the previous year shall be no less than RMB 16 million; and

(7) shareholders with no less than 50% of the equity or more than half of the partners of the accounting firm shall have practiced for the firm for three (3) or more consecutive years recently; and

(8) the accounting firm is not under any of the following circumstances:

(a) where the accounting firm has been imposed administrative or criminal punishment during business activities, and no more than three (3) years have elapsed since the effective date of the punishment as at the date of application;

(b) where the Securities Qualification obtained by the accounting firm by such improper means as fraud has been revoked and no more than three (3) years have elapsed since the date of revocation as at the date of application; or

(c) where during the application process for the Securities Qualification, an application is not accepted or approved due to concealment of relevant information or provision of false materials, and no more than three (3) years have elapsed since the date of issuance the non-acceptance notice or the date of decision on non-approval as at the date of application. 

With regard to an accounting firm that satisfies the conditions under (1), Item (7) and Item (8) of the preceding Paragraph and that, as a result of consolidation by merger, satisfies the conditions under Items (2) through to Item (6) of the preceding Paragraph, at least one (1) year shall has elapsed since the date of registration of alteration for industry and commerce after the consolidation by merger as at the date of application. 

Accounting firms that have already satisfied the conditions under Paragraph 2 of this Article prior to the consolidation by merger shall not be subject to Paragraph 3.

    一、会计师事务所从事证券、期货相关业务资格的申请条件

  会计师事务所从事证券、期货相关业务(以下简称证券业务),应当按照本通知规定取得证券、期货相关业务资格(以下简称证券资格)。

  会计师事务所申请证券资格,应当具备下列条件:

  (一)依法成立3年以上;

  (二)质量控制制度和内部管理制度健全并有效执行,执业质量和职业道德良好;

  (三)注册会计师不少于80人,其中通过注册会计师全国统一考试取得注册会计师证书的不少于55人,上述55人中最近5年持有注册会计师证书且连续执业的不少于35人;

  (四)有限责任会计师事务所净资产不少于500万元,合伙会计师事务所净资产不少于300万元;

  (五)会计师事务所职业保险的累计赔偿限额与累计职业风险基金之和不少于600万元;

  (六)上一年度审计业务收入不少于1600万元;

  (七)持有不少于50%股权的股东,或半数以上合伙人最近在本机构连续执业3年以上;

  (八)不存在下列情形之一:

  1.在执业活动中受到行政处罚、刑事处罚,自处罚决定生效之日起至提出申请之日止未满3年;

  2.因以欺骗等不正当手段取得证券资格而被撤销该资格,自撤销之日起至提出申请之日止未满3年;

  3.申请证券资格过程中,因隐瞒有关情况或者提供虚假材料被不予受理或者不予批准的,自被出具不予受理凭证或者不予批准决定之日起至提出申请之日止未满3年。

  会计师事务所具备前款第(一)项、第(七)项和第(八)项规定条件,并通过吸收合并具备前款第(二)项至第(六)项规定条件的,自吸收合并后工商变更登记之日起至提出申请之日止应当满一年。

  会计师事务所发生吸收合并前已具备第二款规定条件的,不受第三款规定限制。

 2. Application materials for the Securities Qualification 

An accounting firm applying for the Securities Qualification shall submit the following materials (in duplicate): 

(1) the Application Form of Accounting Firms for the Securities Qualification (see Appendix 1 for details);

(2) photocopies of the duplicate of the Business License and the Practice Certificate of the accounting firm;

(3) explanation on the quality control system and internal management system of the accounting firm as well as their implementation;

(4) photocopies of the CPA certificates, and the CPA Information Form as of the end of the month immediately preceding the application, as confirmed by the CPA institute of the relevant province (or autonomous region or municipality directly under the Central Government) (hereinafter referred to as the CPA Institute at the Provincial Level) (see Appendix 2 for details); 

(5) the audit report on the financial statements of the applicant for the previous year issued by another accounting firm with the Securities Qualification, wherein the notes attached to the financial statements shall include a separate explanation on the revenue from audit business; 

(6) photocopies of the insurance policy of the professional insurance;

(7) the table listing charges of the accounting firm in the previous year for audit business (see Appendix 3 for details); and

(8) explanation on changes to the net asset and the professional risk fund during the period from the end of the previous year to the end of the month immediately preceding the application. 

Where an applicant is under the circumstances prescribed in Paragraph 3 of Article 1 herein, in addition to all materials required under the preceding Paragraphs, the applicant shall submit photocopies of the consolidation agreement of the accounting firm. 

Where an applicant is under the circumstances prescribed in Paragraph 4 of Article 1 herein and no more than one (1) year has elapsed since the date of registration of alteration for industry and commerce upon consolidation by merger as at the date of application, the applicant shall, in addition to all materials required under Paragraph 1 of this Article, submit the following materials: 

(9) photocopies of the consolidation agreement of the accounting firm;

(10) explanation on the quality control system and internal management system of the acquiring party prior to the consolidation, as well as their implementation;

(11) the CPA Information Form of all parties to the consolidation as of the date of execution of the consolidation agreement, as confirmed by the CPA Institute at the Provincial Level; 

(12) the audit report on the financial statements of the acquiring party for the year immediately preceding the consolidation issued by another accounting firm with the Securities Qualification, wherein the notes attached to the financial statements shall include a separate explanation on the revenue from audit business; 

(13) the explanation on changes to the net assets and the professional risk fund during the period from the end of the year immediately preceding the consolidation to the end of the month immediately preceding the benchmark date of the consolidation;

(14) photocopies of the insurance policy of the professional insurance of the acquiring party prior to the consolidation;

(15) the table listing charges of the acquiring party for audit business in the year immediately preceding the consolidation. 

The applicant shall be responsible for the authenticity and completeness of the application materials. 

The Ministry of Finance (MOF) and the CSRC shall examine the application materials submitted by accounting firms, and where necessary, may verify the application materials by way of randomly checking of work drafts, filed investigation, etc.

    二、证券资格的申请材料

  会计师事务所申请证券资格,应当提交下列材料(一式2份):

  (一)会计师事务所证券资格申请表(详见附件1);

  (二)会计师事务所营业执照副本复印件和执业证书复印件;

  (三)会计师事务所质量控制制度、内部管理制度及执行情况说明;

  (四)注册会计师证书复印件,经省(自治区、直辖市)注册会计师协会(以下简称省级注册会计师协会)确认的提出申请上月末注册会计师情况表(详见附件2);

  (五)由其他具有证券资格的会计师事务所出具的上一年度本机构财务报表的审计报告,审计报告后附的会计报表附注中应当包括对审计业务收入的单项说明;

  (六)职业保险保单复印件;

  (七)会计师事务所上一年度审计业务收费情况表(详见附件3);

  (八)自上年末至提出申请上月末净资产、职业风险基金变动情况说明。

  属于本通知第一条第三款规定情形的,除提交前款规定材料外,还应当提交会计师事务所合并协议复印件。

  属于本通知第一条第四款规定情形,且自吸收合并工商变更登记之日起至提出申请之日止未满一年的,除提交本条第一款规定材料外,还应当提交下列材料:

  (九)会计师事务所合并协议复印件;

  (十)合并前吸收方质量控制制度、内部管理制度及执行情况说明;

  (十一)经省级注册会计师协会确认的合并协议签署日合并各方注册会计师情况表;

  (十二)由其他具有证券资格的会计师事务所出具的发生合并行为上一年度吸收方财务报表的审计报告,会计报表附注中应当包括对审计业务收入的单项说明;

  (十三)自发生合并行为上年末至合并基准日上月末净资产、职业风险基金变动情况说明;

  (十四)合并前吸收方职业保险保单复印件;

  (十五)发生合并行为上一年度吸收方审计业务收费情况表。

  申请人应当对申请材料内容的真实、完整负责。

  财政部、中国证监会对会计师事务所提交的申请材料进行审查,必要时可以采取抽查工作底稿、实地调查等方式对申请材料的内容进行核实。

 3. Consolidation and division of an accounting firm with the Securities Qualification 

With regard to an accounting firm with the Securities Qualification that duly exists after consolidation or division and satisfies the conditions set forth under Paragraph 2 of Article 1 herein, the Securities Qualification thereof shall continue to be effective. The accounting firm shall, within five (5) working days upon the registration of alteration for industry and commerce, submit the following materials (in duplicate): 

(1) the Alteration Record-filing Form for Consolidation of Accounting Firms (see Appendix 4 for details) or the Alteration Record-filing Form for Division of Accounting Firms (see Appendix 5 for details);

(2) photocopies of the consolidation or division agreement of the accounting firm;

(3) photocopies of the duplicate of the Business License of the accounting firm after consolidation or division;

(4) the CPA Information Form as of the date of registration of alteration for industry and commerce upon consolidation or division, as confirmed by the CPA Institute at the Provincial Level;

(5) photocopies of the insurance policy for professional insurance after consolidation or division; and

(6) the audit report on the balance sheet as of the benchmark date of consolidation or division, issued by another accounting firm with the Securities Qualification. 

The accounting firm newly established by the accounting firm(s) with the Securities Qualification as a result of consolidation or division shall have no Securities Qualification.

    三、具有证券资格的会计师事务所的合并、分立

  具有证券资格的会计师事务所合并后存续或者分立后存续,并且具备本通知第一条第二款规定条件的,证券资格继续有效。该会计师事务所应当自工商变更登记之日起5个工作日内提交下列材料(一式2份):

  (一)会计师事务所合并变更备案表(详见附件4)或者会计师事务所分立变更备案表(详见附件5);

  (二)会计师事务所合并、分立协议复印件;

  (三)合并、分立后会计师事务所营业执照副本复印件;

  (四)经省级注册会计师协会确认的合并、分立后工商变更登记日注册会计师情况表;

  (五)合并、分立后职业保险保单复印件;

  (六)由其他具有证券资格的会计师事务所出具的合并、分立基准日资产负债表的审计报告。

  具有证券资格的会计师事务所合并或者分立后新设的会计师事务所,不具有证券资格。

 4. Reporting and record-filing of important matters of accounting firms with the Securities Qualification 

An accounting firm with the Securities Qualification that changes its name shall, within five (5) working days after the registration of alteration for industry and commerce, return the Securities Qualification Certificate and submit the following materials (in duplicate): 

(1) the Registration Form for Change of the Name of Accounting Firms (see Appendix 6 for details);

(2) photocopies of the duplicate of the Business License of the accounting firm. 

Where an accounting firm with the Securities Qualification changes the name, the MOF and the CSRC shall issue a new Securities Qualification Certificate thereto and make an announcement on the same upon receipt of the materials and the original Securities Qualification Certificate. 

Where an accounting firm with the Securities Qualification changes its address, senior accountants, shareholders or partners, the accounting firm shall report relevant information to the MOF and the CSRC for record-filing purposes within five (5) working days upon the date of changes. (See Appendix 7 for details). 

Where an accounting firm with the Securities Qualification establishes or removes a branch office, the accounting firm shall report relevant information to the MOF and the CSRC within ten (10) working days upon the date of registration for industry and commerce of the branch office (See Appendix 8 for details).

    四、具有证券资格的会计师事务所重大事项报备

  具有证券资格的会计师事务所变更名称的,应当自工商变更登记之日起5个工作日内交回证券资格证书,并提交下列材料(一式2份):

  (一)会计师事务所名称变更登记表(详见附件6);

  (二)会计师事务所营业执照副本复印件。

  具有证券资格的会计师事务所变更名称的,财政部、证监会应当自收到材料和证券资格证书后换发新的证券资格证书,并予以公告。

  具有证券资格的会计师事务所地址、主任会计师、股东或合伙人发生变更的,应当自变更之日起5个工作日内将有关情况报财政部、证监会备案(详见附件7)。

  具有证券资格的会计师事务所设立或撤销分所,应当在分所工商登记之日起10个工作日内向财政部、证监会报送有关情况(详见附件8)。

 5. Annual reporting and record-filing of accounting firms with the Securities Qualification 

Accounting firms with the Securities Qualification shall submit the following materials (in duplicate) prior to May 31 of each year:

(1) the Form of the Basic Information of Accounting Firms (See Appendix 9 for details);

(2) photocopies of the duplicate of the Business License of the accounting firm and the branch offices thereof;

(3) explanation on the implementation of the qualify control system, management system over branch offices and other internal management systems of the accounting firm as well as changes thereto;

(4) the CPA Information Form as at the previous year end, as confirmed by the CPA Institute at the Provincial Level; 

(5) the audit report on the financial statements of the accounting firm for the previous year issued by another accounting firm with the Securities Qualification, wherein the notes attached to the financial statements shall include a separate explanation on the revenue from audit business; 

(6) photocopies of the insurance policy of professional insurance;

(7) the Information form on the Securities Business of the previous year (see Appendix 10 for details); and 

(8) the table listing charges for audit business in the previous year. 

The MOF and the CSRC shall verify and examine relevant materials and conduct field investigation where necessary.

    五、具有证券资格的会计师事务所的年度报备

  具有证券资格的会计师事务所应当于每年5月31日之前提交下列材料(一式2份):

  (一)会计师事务所基本情况表(详见附件9);

  (二)会计师事务所、分所营业执照副本复印件;

  (三)会计师事务所质量控制制度、对分所管理制度和其他内部管理制度的执行情况以及上述制度的变动情况说明;

  (四)经省级注册会计师协会确认的上年末注册会计师情况表;

  (五)由其他具有证券资格的会计师事务所出具的上一年度本机构财务报表的审计报告,审计报告后附的会计报表附注中应当包括对审计业务收入的单项说明;

  (六)职业保险保单复印件;

  (七)上一年度证券业务情况表(详见附件10);

  (八)上一年度审计业务收费情况表。

  财政部、证监会应当对有关材料进行核查,必要时可以进行实地调查。

6. Regulation on the Securities Qualification of accounting firms

Accounting firms with the Securities Qualification shall at all times satisfy the conditions set forth in Paragraph 2 of Article 1 herein during their engagement in the Securities Business. 

An accounting firm that no longer satisfies any of the conditions under Items (2) through to (5) of Paragraph 2 of Article 1 herein may not undertake Securities Business and shall, within five (5) working days as from the failure to satisfy the conditions, submit the rectification plan (in duplicate, see Appendix 11 for details). The accounting firm shall take corrective measures within two (2) months upon the date of the failure to satisfy the conditions, and report the rectification situation (in duplicate) within five (5) working days upon completion of the rectification. Where the accounting firm fails to submit the rectification plan as required or still fails to satisfy relevant conditions upon expiry of the prescribed time period, the Securities Qualification thereof shall be withdrawn by the MOF and the CSRC. 

The MOF and the CSRC shall withdraw the Securities Qualification of an accounting firm that no longer satisfies the conditions under Item (6) or Item (7) of Paragraph 2 of Article 1 herein. 

Where an accounting firm with the Securities Qualification terminates its operation, the Securities Qualification thereof shall become invalid, and the accounting firm shall return the Securities Qualification Certificate before industrial and commercial deregistration. The MOF and the CSRC shall, upon receipt of the Securities Qualification Certificate, publicly announce the accounting firm with the Securities Qualification that terminates operation. 

An accounting firm with the Securities Qualification that no longer engages in the Securities Business shall return the Securities Qualification Certificate and submit the Form of Explanation on the Termination of the Securities Business by Accounting Firms (in duplicate, see Appendix 12 for details), unless the termination is a result of lawful revocation or withdrawal of the qualification. The MOF and the CSRC shall, upon receipt of the materials and the Securities Qualification Certificate, make public announcement of the accounting firm that no longer engages in the Securities Business. 

The MOF and the CSRC shall supervise and inspect accounting firms with the Securities Qualification regarding their practice in the Securities Business. The accounting firms and the CPAs thereof shall render cooperation. 

The MOF and the CSRC shall pay special attention to any accounting firm with the Securities Qualification that is under any of the following circumstances: 

(1) where the firm is being reported against;

(2) where the firm is questioned by the public or exposed by relevant media; 

(3) where the firm undertakes the Securities Business for the first time or has not been engaging in the Securities Business in the past one (1) year;

(4) where the flow of CPAs of the firm is far too frequent;

(5) where the relation between and among shareholders or partners is not harmonious, which may affect the practice quality;

(6) where significant changes have occurred to senior management personnel;

(7) where the firm charges fees abnormally;

(8) where the number and size of the clients is not commensurate to the capabilities of business practice or risk tolerance of the accounting firm; 

(9) where a consolidation or separation has occurred;

(10) where the firm undertakes the business as a successor when a listed company changes its accounting firm; 

(11) where the firm is imposed administrative or criminal punishment;

(12) where the firm fails to report its business for record-filing purposes in accordance with relevant provisions;

(13) where the firm has any other circumstances under which the MOF and the CSRC deem special attention necessary. 

The MOF and the CSRC shall establish credit records on the practice in the Securities Business by accounting firms to record the practice quality and quality control of accounting firms and the CPAs thereof, as well as violations of laws and regulations thereof and the regulatory measures taken, and shall publish the same. 

Where an accounting firm with the Securities Qualification is in violation of this Notice, the MOF and the CSRC may issue a letter of warning against the firm and order the same to make correction. The MOF and the CSRC may take such administrative regulatory measures as regulatory conversation, or issuance of letters of warning against the person in charge of the accounting firm, the primary personnel in charge subject to direct liabilities and other personnel subject to direct liabilities, or holding the said personnel as unfit for engaging in the Securities Business, and shall make public announcements thereon.

    六、会计师事务所证券资格的监管

  具有证券资格的会计师事务所在从事证券业务期间,应当持续具备本通知第一条第二款规定的条件。

  发生不具备本通知第一条第二款第(二)项至第(五)项条件之一情形的,不得承接证券业务,并应当自出现该情形之日起5个工作日内提交会计师事务所整改计划书(详见附件11,一式2份)。该会计师事务所应当自出现上述情形之日起两个月内进行整改,并自整改结束之日起5个工作日内报送整改情况说明(一式2份)。未按规定提交会计师事务所整改计划书或者逾期仍未达到条件的,财政部、证监会撤回其证券资格。

  发生不具备本通知第一条第二款第(六)项、第(七)项条件情形的,财政部、证监会撤回其证券资格。

  具有证券资格的会计师事务所终止的,证券资格失效,应当在工商注销登记前交回证券资格证书。财政部、证监会应当自收到证券资格证书后将终止的具有证券资格的会计师事务所予以公告。

  具有证券资格的会计师事务所,除被依法撤销、撤回资格的情形外,不再从事证券业务的,应当交回证券资格证书,并提交会计师事务所终止证券业务情况说明表(详见附件12,一式2份)。财政部、证监会应当自收到材料和证券资格证书后将不再从事证券业务的会计师事务所予以公告。

  财政部、证监会依法对具有证券资格的会计师事务所从事证券业务的情况进行监督检查。会计师事务所及其注册会计师应当予以配合。

  具有证券资格的会计师事务所存在下列情形之一的,财政部、证监会将给予特别关注:

  (一)受到举报的;

  (二)受到公众质疑,被有关媒体披露的;

  (三)首次承接证券业务,或者最近1年内未从事证券业务的;

  (四)注册会计师流动过于频繁的;

  (五)股东或者合伙人之间关系不协调,可能对执业质量造成影响的;

  (六)高层管理人员发生重大变动的;

  (七)收费异常的;

  (八)客户数量、规模与会计师事务所的执业能力、承担风险能力不相称的;

  (九)发生合并或者分立的;

  (十)在上市公司更换会计师事务所时承接业务的;

  (十一)受到行政处罚、刑事处罚的;

  (十二)不按规定进行业务报备的;

  (十三)财政部、证监会认为需要给予特别关注的其他情形。

  财政部、证监会应当建立会计师事务所从事证券业务诚信档案,记载会计师事务所、注册会计师的执业质量和质量控制情况,以及违法违规行为和对其采取的监管措施等内容,并予以公布。

  具有证券资格的会计师事务所发生违反本通知规定行为的,财政部、证监会可以出具警示函并责令其整改;对会计师事务所负责人、直接负责的主管人员和其他直接责任人员,可以采取监管谈话、出具警示函、认定为不适宜从事证券业务人员等行政监管措施,并予以公告。

7. Other matters 

(1) For the purpose of this Notice, Securities Business shall refer to such business of institutions in relation to securities or futures as audit of financial statements, net asset verification, audit and assurance of paid-in capital (share capital), verification of the profitability forecast, audit of the internal control system and special audit on the utilization of the funds previously raised, etc. 

(2) For the purpose of this Notice, institutions in relation to securities and futures shall refer to listed companies, securities companies for initial public offering, securities and futures operation institutions, securities and futures exchanges, securities investment funds and the management companies thereof, securities depository and clearing institutions, etc.

(3) For the purpose of this Notice, "more than", "less than", "within" and the like shall include the given figures.

(4) Accounting firms shall, at the same time when submitting relevant annexes and auditing reports in accordance with the provisions of the Notice, submit their electronic copies. All photocopies of relevant materials submitted shall be affixed with the official seals of the accounting firms. 

(5) This Notice shall come into effect as of the date of printing and distribution. Accounting firms with the original Securities Qualification Certificate shall submit the Form of the Basic Information of Accounting Firms within 60 days as of the implementation date hereof, and shall satisfy the conditions set forth under Items (1) through to Item (7) of Paragraph 2 of Article 1 herein prior to January 1, 2008.

    七、其他事项

  (一)本通知所称证券业务,是指证券、期货相关机构的财务报表审计、净资产验证、实收资本(股本)的审验、盈利预测审核、内部控制制度审核、前次募集资金使用情况专项审核等业务。

  (二)本通知所称证券、期货相关机构,是指上市公司、首次公开发行证券公司、证券及期货经营机构、证券及期货交易所、证券投资基金及其管理公司、证券登记结算机构等。

  (三)本通知所称“以上”、“以下”、“以内”,均包括本数。

  (四)会计师事务所按照本通知规定提交的有关附表和审计报告,应当同时报送电子文档;提交的有关材料为复印件的,应当加盖单位公章。

  (五)本通知自印发之日起施行。持有原证券资格证书的会计师事务所,在本通知施行之日起60日内报送《会计师事务所基本情况表》,并应当在2008年1月1日之前达到本通知第一条第二款第(一)项至第(七)项条件。

Ministry of Finance of the People's Republic of China

China Securities Regulatory Commission

April 9, 2007

中华人民共和国财政部

中国证券监督管理委员会 

二○○七年四月九日