Reply of the Ministry of Finance on Issues Concerning Supervision over Shareholders (Partners) of Accounting Firms

财政部关于会计师事务所股东（合伙人）监管有关问题的答复意见

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai Han [2009] No. 14

Promulgating Date: 04/03/2009

Effective Date: 04/03/2009

颁布机关: 财政部

文   号: 财会函[2009]14号

颁布时间: 04/03/2009

实施时间: 04/03/2009

To the Bureau of Finance of Chongqing Municipality:

  重庆市财政局:

This is to acknowledge our receipt of your Instruction Request on the Daily Administrative Supervision over Shareholders (Partners) of Accounting Firms (Yu Cai Kuai No.7 [2009]). Regarding the relevant issues, we hereby reply as follows:

  你局《关于会计师事务所日常行政监管有关问题的请示》(渝财会[2009]7号)收悉。现就有关问题答复如下:

Any shareholder (partner) of an accounting firm shall meet the requirements prescribed in Article 9 of the Interim Measures for the Examination, Approval and Supervision of Accounting Firms (Order No. 24 of the Ministry of Finance). The finance departments shall strengthen the administration in case of changes in the shareholders (partners) of accounting firms. Where the industrial and commercial registration of the change of shareholders (partners) is inconsistent with the record filed with the relevant finance department, the finance department shall check whether the accounting firm has conducted any of the acts stipulated in item (2) of Article 58 of the Interim Measures for the Examination, Approval and Supervision of Accounting Firms. Where the accounting firm is found to have conducted such act, it shall be dealt with in accordance with Article 62 of the aforesaid measures.

  会计师事务所股东(合伙人)应当符合《会计师事务所审批和监督暂行办法》(财政部令第24号)第九条规定的资格条件。财政部门应当加强对会计师事务所股东(合伙人)变更的管理,对股东(合伙人)变更的工商登记情况与财政部门备案情况不一致的,应当查明会计师事务所是否存在《会计师事务所审批和监督暂行办法》第五十八条第(二)项所列行为,对存在所列行为的,应当依据第六十二条规定处理。

Ministry of Finance

April 3, 2009

  财政部

  二○○九年四月三日