Notice of the Ministry of Finance, the China Securities Regulatory Commission and the State-owned Assets Supervision and Administration Commission under the State Council on Issues Relating to the Business Continuation of Accounting Firms Qualified for Conducting Securities-Related Business that are Transformed into Special General Partnership Accounting Firms

财政部、中国证券监督管理委员会、国务院国有资产监督管理委员会关于证券资格会计师事务所转制为特殊普通合伙会计师事务所有关业务延续问题的通知

Promulgating Institution: Ministry of Finance; China Securities Regulatory Commission; State-owned Assets Supervision and Administration Commission of the State Council

Document Number: Cai Kuai [2012] No. 17

Promulgating Date: 09/14/2012

Effective Date: 09/14/2012

颁布机关: 财政部; 中国证券监督管理委员会; 国务院国有资产监督管理委员会

文   号: 财会[2012]17号

颁布时间: 09/14/2012

实施时间: 09/14/2012

To the finance departments (bureaus), securities regulatory offices and State-owned assets supervision and administration commissions of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, commissioner’s offices of the China Securities Regulatory Commission in Shanghai and Shenzhen, the State-owned Assets Supervision and Administration Commission of the Xinjiang Production and Construction Corps, the Shanghai Stock Exchange, the Shenzhen Stock Exchange and all central enterprises and accounting firms qualified for conducting securities-related business,

With a view to implementing the Notice of the General Office of the State Council on Forwarding the Certain Opinions of the Ministry of Finance on Accelerating the Development of China's Certified Public Accountant Industry (Guo Ban Fa [2009] No. 56), and helping domestic large- and medium-sized accounting firms further optimize their form of organization and grow stronger and bigger, all accounting firms qualified for conducting securities- and futures-related business (hereinafter referred to as “accounting firms qualified for conducting securities- related business”) shall be transformed into special general partnerships (or general partnerships) pursuant to the requirements of the Notice of the Ministry of Finance and the China Securities Regulatory Commission on Adjusting the Application Conditions for Accounting Firms' Securities Qualification s (Cai Kuai [2012] No. 2) and the Notice of the Ministry of Finance, the State Administration for Industry and Commerce, the Ministry of Commerce, the State Administration of Foreign Exchange and the China Securities Regulatory Commission on Printing and Distributing the Plan for Localized Transformation of Chinese-Foreign Cooperative Accounting Firms (Cai Kuai [2012] No. 8). Issues relating to the business continuation of accounting firms qualified for conducting securities-related business that are transformed into special general partnership accounting firms are hereby notified as follows:

  各省、自治区、直辖市计划单列市财政厅(局)、证券监管局、国资委,中国证监会驻上海、深圳专员办,新疆生产建设兵团国资委,上海、深圳证券交易所,各中央管理企业、证券资格会计师事务所:

  为了贯彻落实《国务院办公厅转发财政部关于加快发展我国注册会计师行业若干意见的通知》(国办发[2009]56号),促进我国大中型会计师事务所进一步优化组织形式和做强做大,根据《财政部证监会关于调整证券资格会计师事务所申请条件的通知》(财会[2012]2号)和《财政部工商总局商务部外汇局证监会关于印发<中外合作会计师事务所本土化转制方案>的通知》(财会[2012]8号)的要求,具备证券期货相关业务资格的会计师事务所(以下简称证券资格会计师事务所)将全面转制为特殊普通合伙(或普通合伙,下同)组织形式。现就证券资格会计师事务所转制为特殊普通合伙会计师事务所有关业务延续问题通知如下:

1. After an accounting firm qualified for conducting securities-related business is transformed into a special general partnership, the operating period and operating performance of the original accounting firm shall be calculated continuously, and its qualification to practice and qualification to conduct securities-related business shall remain valid; the administrative liabilities arising from the quality of practice of the original accounting firm shall be borne by the special general partnership accounting firm transformed therefrom.

    一、证券资格会计师事务所转制为特殊普通合伙组织形式后,原会计师事务所的经营期限、经营业绩连续计算,执业资格和证券资格相应延续,原会计师事务所因执业质量可能引发的行政责任由转制后的特殊普通合伙会计师事务所承担。

2. Where a special general partnership accounting firm transformed from an accounting firm qualified for conducting securities-related business performs the business contracts signed by the original accounting firm or renews business contracts with its clients, the accounting firm shall not be deemed to have been changed or re-engaged. Listed companies and central enterprises do not need to convene shareholders’ meetings or go through similar procedures to adopt resolutions on relevant matters.

    二、转制后的特殊普通合伙会计师事务所履行原会计师事务所的业务合同,或与客户续签新的业务合同,不视为更换或重新聘任会计师事务所,上市公司和中央企业不需要召开股东(大)会或履行类似程序对相关事项作出决议。

3. Where any client of an accounting firm is not a listed company or a central enterprise, the business continuation after the accounting firm is transformed into a special general partnership accounting firm shall be handled with reference to the aforementioned provisions of this Notice.

    三、原会计师事务所客户为非上市公司或非中央企业的,转制为特殊普通合伙会计师事务所后的有关业务延续问题,比照本通知的前述规定办理。

4. The business continuation for accounting firms disqualified for conducting securities-related business that are transformed into special general partnership accounting firms according to the law shall be handled with reference to the aforementioned provisions of this Notice.

Ministry of Finance

China Securities Regulatory Commission

State-owned Assets Supervision and Administration Commission

September 14, 2012

    四、不具备证券资格的其他会计师事务所依法转制为特殊普通合伙会计师事务所的有关业务延续问题，比照本通知的前述规定办理。

  财政部

证监会

国资委

  2012年9月14日