Letter of the General Office of the Ministry of Finance on Soliciting Public Opinions Regarding the Interim Provisions of the Ministry of Finance on Promoting Large and Medium-sized Accounting Firms to Adopt the Organizational Form of Special General Partnership

财政部办公厅关于征求《财政部关于推动大中型会计师事务所采用特殊普通合伙组织形式暂行规定》意见的函

Promulgating Institution: General Office of the Ministry of Finance

Document Number: Cai Ban Kuai [2010] No. 3

Promulgating Date: 01/27/2010

颁布机关: 财政部办公厅

文   号: 财办会[2010]3号

颁布时间: 01/27/2010

Finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government, and the Finance Commission of Shenzhen Municipality:

  各省、自治区、直辖市财政厅(局),深圳市财政委员会:

With a view to promoting large and medium-sized accounting firms to adopt the organization form of special general partnership, and facilitating the stronger development of Chinese accounting firms, the Ministry of Finance (MOF) has drafted the Interim Provisions of the Ministry of Finance on Promoting Large and Medium-sized Accounting Firms to Adopt the Organizational Form of Special General Partnership (Draft for Comments) in accordance with the Partnership Enterprise Law of the People's Republic of China, the Notice of the General Office of the State Council on Forwarding the "Several Opinions of the Ministry of Finance on Accelerating the Development of the Profession of Certified Public Accountants of China" (Guo Ban Fa [2009] No. 56), and the Interim Measures for the Examination and Approval and Supervision of Accounting Firms (Order No. 24 of the Ministry of Finance), which is hereby printed and distributed to you. Please extensively solicit opinions of accounting firms and experts and scholars in relevant fields, and feedback the opinions so collected to the Division of Certified Public Accountants, Accounting Department of the MOF prior to March 6, 2010.

  为了推动大中型会计师事务所采用特殊普通合伙组织形式,促进我国会计师事务所做大做强,根据《中华人民共和国合伙企业法》、《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)、《会计师事务所审批和监督暂行办法》(财政部令第24号),我部起草了《财政部关于推动大中型会计师事务所采用特殊普通合伙组织形式暂行规定》(征求意见稿),现印发你们,请组织会计师事务所和有关方面的专家学者广泛征求意见,并请于2010年3月6日前将意见反馈我部会计司注册会计师处。

Contact Persons: Han Bing; Yang Guojun

  联系人:韩冰杨国俊

Tel: (010) 68552533, 68553011, 68552934 (fax)

  联系电话:(010)68552533、68553011、68552934(传真)

Email: hanbing@mof.gov.cn; yangguojun@mof.gov.cn

  电子邮件:hanbing@mof.gov.cn;yangguojun@mof.gov.cn

Mailing Address: No. 3, S. 3rd Lane, Yuetan South Street, Xicheng District, Beijing

  通信地址:北京市西城区月坛南街南3巷3号

Zip Code: 100820

  邮政编码:100820

General Office of the Ministry of Finance

January 27, 2010

  财政部办公厅

  二○一○年一月二十七日

Appendix:

Interim Provisions of the Ministry of Finance on Promoting Large and Medium-sized Accounting Firms to Adopt the Organizational Form of Special General Partnership 

(Draft for Comments)

1. With a view to promoting large and medium-sized accounting firms to adopt the organization form of special general partnership, and facilitating the stronger development of Chinese accounting firms, these Provisions are formulated in accordance with the Partnership Enterprise Law of the People's Republic of China, the Notice of the General Office of the State Council on Forwarding the "Several Opinions of the Ministry of Finance on Accelerating the Development of the Profession of Certified Public Accountants of China" (Guo Ban Fa [2009] No. 56), and the Interim Measures for the Examination and Approval and Supervision of Accounting Firms (Order No. 24 of the Ministry of Finance).

2. Special general partnership is an organizational form in response to the development needs of large and medium-sized accounting firms. Large-sized accounting firms shall transform themselves towards the organizational form of special general partnership as soon as possible. Medium-sized accounting firms shall be encouraged to transform themselves towards the organizational form of special general partnership.

In an accounting firm whose organizational form is special general partnership, a partner thereof whose intentional offense or negligence in the practicing activities results in liabilities of the firm shall bear unlimited liabilities or unlimited joint and several liabilities; any other partners shall assume limited liability corresponding to their respective share in the property of the firm. All partners shall bear unlimited joint and several liabilities for liabilities resulting from non-practicing activities by any of them.

3. As regards large and medium-sized accounting firms that have been transformed into special general partnerships, the term of operation and operation performance thereof prior to the transformation may be continuously computed and the original business qualification thereof shall be extended accordingly. Administrative responsibilities borne by the firms prior to the transformation shall be undertaken by the firms so transformed. Once transformed, any firm may not return to the organizational form of limited liability

4. If a large or medium-sized accounting firm intends to transform itself into a special general partnership, the partners thereof shall comply with the provisions of Article 9 of the Interim Measures for the Examination and Approval and Supervision of Accounting Firms, and shall not be over 60 years old.

Professionals with economic appraisal and certification qualifications recognized by the State may act as partners of an accounting firm of special general partnership, provided that the number of the said professionals shall not exceed 20% of the total number of partners in the firm, and the cumulative share of property held by the professionals shall not exceed 20%.

5. Large and medium-sized accounting firms applying to be transformed into accounting firms of special general partnership shall submit the following materials to finance departments at the provincial level at the domicile of the firms: 

(1) the application form for transformation;

(2) the resolutions made by partners and/or shareholders' meetings; 

(3) a summary of the details of all partners;

(4) photocopies of certificates of certified public accounts of partners or other economic appraisal and certification certificates; and

(5) the new partnership agreement, which shall specify, in an express and detailed manner, such relevant issues as decision-making, execution of affairs, admission of new partners, withdrawal from partnership, and methods for benefit distribution and risk sharing.

6. Finance departments at the provincial level shall, according to the principles of convenience for the people and high efficiency, and with reference to the procedures set forth in Articles 15 through to Article 18 of the Interim Measures for the Examination and Approval and Supervision of Accounting Firms, examine and give written reply to applications submitted by accounting firms for transformation, and report the same to the MOF for record-filing purposes.

7. In the event of any changes in the shareholders and/or partners of a large or medium-sized accounting firm during the transformation process, the firm shall, in the application for transformation, go through record-filing procedures for the changes with the relevant finance department at the provincial level in accordance with relevant provisions of the Interim Measures for the Examination and Approval and Supervision of Accounting Firms, and submit the same to the MOF for record-filing purposes.

8. Transformed accounting firms shall go through the formalities for registration with administrations for industry and commerce on the strength of approval documents for transformation issued by relevant finance departments; the specific procedures shall be carried out in accordance with the provisions of the administrative department for industry and commerce of the State Council.

9. Large and medium-sized accounting firms shall, after transformation, further intensify their efforts to establish internal governance mechanisms and management systems, and effectively improve the integrated management capabilities in terms of business operations, personnel, finance, technical standards, information management and quality control, etc. in accordance with the requirements set forth in the Notice of the General Office of the State Council on Forwarding the "Several Opinions of the Ministry of Finance on Accelerating the Development of the Profession of Certified Public Accountants of China" (Guo Ban Fa [2009] No. 56).

10. Finance departments at the provincial level shall strengthen the follow-up supervision of accounting firms of special general partnership, actively explore and establish the management methods in relation thereto, conscientiously summarize relevant experience, study new situations and new problems, and promptly report major issues to the MOF.

11 These Provisions shall be effective as of the date of promulgation.

  附件：

财政部关于推动大中型会计师事务所采用特殊普通合伙组织形式暂行规定

（征求意见稿）

  一、为了推动大中型会计师事务所采用特殊普通合伙组织形式，促进我国会计师事务所做大做强，根据《中华人民共和国合伙企业法》、《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）、《会计师事务所审批和监督暂行办法》（财政部令第24号），制定本暂行规定。

  二、特殊普通合伙是适应大中型会计师事务所发展要求的一种组织形式。大型会计师事务所应当尽快向特殊普通合伙组织形式转制。鼓励中型会计师事务所向特殊普通合伙组织形式转制。

  特殊普通合伙会计师事务所，其合伙人在执业活动中因故意或者过失造成会计师事务所债务的，应当承担无限责任或者无限连带责任，其他合伙人以其在会计师事务所中的财产份额为限承担责任。合伙人因非执业活动造成的债务，由全体合伙人承担无限连带责任。

  三、大中型会计师事务所转制为特殊普通合伙组织形式的，转制前的经营期限、经营业绩可连续计算，执业资格相应延续，转制前事务所的行政责任由转制后的事务所承担。转制后事务所不得再转回有限责任组织形式。

  四、大中型会计师事务所转制为特殊普通合伙组织形式，其合伙人应当满足《会计师事务所审批和监督暂行办法》第九条的规定，且年龄不得大于60周岁。

  具有国家认可的经济鉴证类执业资格的专业人士可以担任特殊普通合伙会计师事务所的合伙人，但其数量不得超过合伙人总数的20%，且其所持有的财产份额累计不得超过20%。

  五、大中型会计师事务所申请转制为特殊普通合伙会计师事务所，应当向所在地省级财政部门提交以下材料：

  （一）转制申请书；

  （二）合伙人、股东会议决议；

  （三）合伙人情况汇总表；

  （四）合伙人的注册会计师证书或者其他经济鉴证类执业资格证书复印件；

  （五）新的合伙协议，合伙协议应当对会计师事务所决策、事务执行、合伙人入伙、退伙以及利益分配和风险分担方式有明确详细的规定。

  六、省级财政部门应当按照便民、高效原则，参照《会计师事务所审批和监督暂行办法》第十五条至第十八条规定的程序，对会计师事务所转制申请予以审查批复，并报财政部备案。

  七、大中型会计师事务所转制中涉及股东、合伙人变更的，应当在申请转制的同时，按照《会计师事务所审批和监督暂行办法》有关规定向省级财政部门办理变更备案手续，并向财政部备案。

  八、转制的会计师事务所应当持财政部门的转制批复文件办理有关工商登记手续，具体程序按照国务院工商行政管理部门规定办理。

  九、大中型会计师事务所转制后，应当按照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的若干意见》（国办发[2009]56号）要求，进一步加强内部治理机制和管理制度建设，切实提高业务、人事、财务、技术标准、信息管理和质量控制等一体化管理水平。

  十、省级财政部门应当加强对特殊普通合伙会计师事务所的后续监管，积极探索建立特殊普通合伙会计师事务所相关管理方法，认真总结经验，研究新情况、新问题，重大事项应及时报告我部。

  十一、本暂行规定自发布之日起施行。