Letter of the General Office of the Ministry of Finance on the Soliciting Opinions on the Guiding Opinions on Guiding Enterprises and Institutions to Select Accounting Firms in a Scientific and Regulated Manner

财政部办公厅关于就引导企事业单位科学规范选择会计师事务所的指导意见征求意见的函

Promulgating Institution: General Office of the Ministry of Finance

Document Number: Cai Ban Kuai [2011] No. 14

Promulgating Date: 04/08/2011

颁布机关: 财政部办公厅

文   号: 财办会[2011]14号

颁布时间: 04/08/2011

To the finance departments (bureaus) of all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan, the relevant general offices (offices) of the relevant ministries and commissions of the State Council and the authorities directly under the State Council and the relevant enterprises managed by the Central Government,

In order to implement 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) in an in-depth and thorough manner, improve the quality of the accounting information of enterprises and institutions, promote fair and orderly competition in the certified public accountant industry and accelerate the setting up of the reasonable arrangement for the coordinated development of large, medium and small accounting firms, the Ministry drafted the Guiding Opinions of the Ministry of Finance on Guiding Enterprises and Institutions to Select Accounting Firms in a Scientific and Regulated Manner (Draft for Comments). Please study the Guiding Opinions and give your opinions or organize the solicitation of opinions from the relevant entities and send the opinions to the Department of Accounting of the Ministry of Finance before May 6, 2011.

The full text of the Draft for Comments may be downloaded from the website of the Department of Accounting under the Ministry of Finance. 

Website address: http://kjs.mof.gov.cn/ 

Contact persons: Wang Hong, Wang Jing

Telephone number: 010-68552536,010-68553012 (facsimile) 

Correspondence address: Certified Public Accountant Division of the Department of Accounting under the Ministry of Finance, No.3, Sanlihe South 3rd Alley, Xicheng District, Beijing 

Postal Code: 100820 

Email address: wangjing1123@mof.gov.cn

Appendix: Guiding Opinions of the Ministry of Finance on Guiding Enterprises and Institutions to Select Accounting Firms in a Scientific and Regulated Manner (Draft for Comments)

General Office of the Ministry of Finance

April 8, 2011

Appendix:

Guiding Opinions of the Ministry of Finance on Guiding Enterprises and Institutions to Select Accounting Firms in a Scientific and Regulated Manner

(Draft for Comments)

In order to implement the spirit of 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) in an in-depth and thorough manner, improve the quality of the accounting information of enterprises and institutions, promote fair and orderly competition in the certified public accountant industry, accelerate the setting up of the reasonable arrangement for the coordinated development of large, medium and small accounting firms and bring into better play the active functions of accounting firms in promoting economic and social development, the following opinions on guiding enterprises and institutions to select accounting firms in a scientific and regulated manner are given in accordance with the Accounting Law of the People's Republic of China and the Law of the People's Republic of China on Certified Public Accountants.

  各省、自治区、直辖市、计划单列市财政厅（局），国务院有关部委、有关直属机构办公厅（室），有关中央管理企业:

  为了深入贯彻落实《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），提高企事业单位会计信息质量，促进注册会计师行业的公平有序竞争，加快形成大中小会计师事务所协调发展的合理布局，我部草拟了《财政部关于引导企事业单位科学规范选择会计师事务所的指导意见（征求意见稿）》。请研究提出意见或组织征求相关单位意见，于2011年5月6日之前将意见反馈至财政部会计司。

  征求意见稿全文可在财政部网站会计司子网站下载，网址为:http://kjs.mof.gov.cn/联系人:王宏王晶联系电话:010-68552536010-68553012（带传真）通信地址:北京市西城区三里河南三巷3号财政部会计司注册会计师处邮政编码:100820电子邮箱:wangjing1123@mof.gov.cn

  附件:财政部关于引导企事业单位科学规范选择会计师事务所的指导意见（征求意见稿）

财政部办公厅

二〇一一年四月八日

  附件:

财政部关于引导企事业单位科学规范选择会计师事务所的指导意见

（征求意见稿）

  为了深入贯彻落实《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）精神，提高企事业单位会计信息质量，促进注册会计师行业的公平有序竞争，加快形成大中小会计师事务所协调发展的合理布局，更好地发挥会计师事务所在促进经济社会发展中的积极作用，根据《中华人民共和国会计法》和《中华人民共和国注册会计师法》，现就引导企事业单位科学规范选择会计师事务所提出如下意见:

1. The selection of accounting firms by enterprises shall mean the act of enterprises in engaging accounting firms to issue auditing opinions and auditing reports on financial reports and internal control based on the requirements of the relevant laws and regulations and the enterprises' own management needs. These Opinions shall apply as the reference for enterprises' engagement of accounting firms to handle other business such as audit, review and consultation. These Opinions may apply as a reference for the selection of accounting firms by public institutions.

    一、企业选择会计师事务所,是指企业根据相关法律法规要求和自身管理需求,聘用会计师事务所对财务报告、内部控制等发表审计意见、出具审计报告的行为。企业聘用会计师事务所从事其他审计、审阅、咨询等业务参照本意见执行。事业单位选择会计师事务所可以参照本意见执行。

2. If an enterprise entrusts an accounting firm with relevant services by way of a tender invitation, the tender shall be carried out in accordance with the Standards on Entrustment of Accounting Firms with Auditing through Tendering (Cai Hui [2006] No.2).

    二、企业采用招标方式委托会计师事务所提供相关服务的,应当遵照《委托会计师事务所审计招标规范》(财会[2006]2号)执行。

3. Financial enterprises shall select and engage accounting firms in accordance with the Administrative Measures for the Selection and Engagement of Accounting Firms by Financial Enterprises through Tendering (For Trial Implementation) (Cai Jin [2010] No.169).

    三、金融企业选聘会计师事务所,应当遵照《金融企业选聘会计师事务所招标管理办法(试行)》(财金[2010]169号)执行。

4. Medium and large enterprises shall select medium and large accounting firms commensurate with the enterprises' scale, industry status and social influence to provide relevant services.

Under the same conditions, a medium and large accounting firm that meets any of the following conditions shall be considered on a priority basis:

(1) Recommended by the Ministry of Finance and China Securities Regulatory Commission to engage in the business of conducting audit for H share enterprises;

(2) Has the qualification to operate business relating to securities and futures; or

(3) Is converted from a limited liability company to a special general partnership.

    四、大中型企业,应当选择与自身规模、行业地位和社会影响相适应的大中型会计师事务所提供相关服务。

  在同等条件下,对于符合下列条件之一的大中型会计师事务所应当优先考虑:

  (一)由财政部和证监会推荐从事H股企业审计业务的;

  (二)具备从事证券、期货相关业务资格的;

  (三)由有限责任制转制为特殊的普通合伙组织形式的。

5. Overseas listed enterprises, financial, energy, communication and military enterprises and other large backbone State-owned enterprises that are related to national welfare and people's livelihood shall, on a priority basis, select large accounting firms that are conducive to the protection of the security of national economic information to provide relevant services.

    五、境外上市企业,金融、能源、通信、军工企业以及其他关系国计民生的大型骨干国有企业,应当优先选择有利于保障国家经济信息安全的大型会计师事务所提供相关服务。

6. A provincial finance department that establishes the management system for the grading and classification of accounting firms at the provincial level and the preference tank system in conjunction with the certified public accountant associations shall strictly follow the principles of openness, transparency and dynamic adjustment and take into full account the combined evaluation and ranking of accounting firms throughout the country and the actual development of the certified public accountant industry of its own province. Medium and large enterprises under the administration of provincial people's governments may have the priority in selecting accounting firms from the preference tank of accounting firms at the provincial level to provide relevant services.

    六、省级财政部门会同注册会计师协会建立省级会计师事务所分级分类管理制度和优选库制度的,应当严格遵循公开透明、动态调整的原则,充分考虑全国会计师事务所综合评价排名情况和本省注册会计师行业发展实际。省属大中型企业,可以优先选择进入省级会计师事务所优选库的会计师事务所提供相关服务。

7. In principle, small accounting firms shall be selected to provide relevant services for the agency bookkeeping business and audit business for small enterprises and the business of the entrustment of accounting agents and auditing for rural villages. Small enterprises that meet the conditions may also select medium accounting firms to provide relevant services.

    七、小型企业代理记账业务及审计业务、农村会计委托代理及审计业务,原则上应当选择小型会计师事务所提供相关服务。具备条件的小型企业,也可以选择中型会计师事务所提供相关服务。

8. If an enterprise selects an accounting firm that is obviously not commensurate with the enterprise's scale, industry status and social influence to provide services, the finance department shall subject that entity and the accounting firm that undertakes the business to key regulation and shall pay close attention to that entity and accounting firm.

    八、企业选择与自身规模、行业地位和社会影响明显不相匹配的会计师事务所提供服务的,财政部门应当将该单位及承接业务的会计师事务所作为重点监管对象并予以密切关注。

9. For the purposes of these Opinions, small enterprises shall refer to small enterprises or micro-enterprises that meet the classification standards of small and medium enterprises published by the State Council. Medium and large enterprises shall refer to enterprises other than small enterprises.

For the purposes of these Opinions, large accounting firms shall mean approximately ten accounting firms that maintain leading positions in the industry in terms of talent, brand, scale, technical standard, practice quality and management standard, can provide internationalized and comprehensive services for Chinese enterprises that "go global" and are recommended by the Ministry of Finance and China Securities Regulatory Commission to engage in the business of conducting audit for H share enterprises. Medium accounting firms shall mean accounting firms (excluding large accounting firms) that maintain a higher standard in talent, brand, scale, technical standard, practice quality and management standard, can provide professional or comprehensive services for medium and large enterprises and listed companies and are ranked among the top 200 in the industry. With regard to accounting firms that are not ranked among the top 200 in the industry but ranked among the top 10 in the preference tank of accounting firms in their own provinces (autonomous regions, municipalities directly under the Central Government), the relevant provisions on medium accounting firms shall apply. Small accounting firms shall refer to accounting firms other than medium and large accounting firms.

    九、本意见所称小型企业,是指符合国务院发布的中小企业划型标准的小企业或微型企业。大中型企业是指除小型企业以外的其他企业。

  本意见所称大型会计师事务所,是指在人才、品牌、规模、技术标准、执业质量和管理水平等方面居于行业领先地位,能够为我国企业“走出去”提供国际化综合服务,由财政部、证监会推荐从事H股企业审计业务的10家左右会计师事务所。中型会计师事务所是指在人才、品牌、规模、技术标准、执业质量和管理水平等方面具有较高水准,能够为大中型企业单位、上市公司提供专业或综合服务,行业排名前200位左右的会计师事务所(不含大型会计师事务所)。虽未进入行业排名前200位,但在本省(自治区、直辖市)会计师事务所优选库中进入前10名的会计师事务所,可比照中型会计师事务所执行。小型会计师事务所是指除大中型会计师事务所以外的其他会计师事务所。