Notice of Ministry of Finance People's Republic of China on Further Doing a Good Job in Administrative Supervision on Securities Qualification Accounting Firms.

财政部关于进一步做好证券资格会计师事务所行政监督工作的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2009] No. 6

Promulgating Date: 02/03/2009

Effective Date: 02/03/2009

颁布机关: 财政部

文   号: 财监[2009]6号

颁布时间: 02/03/2009

实施时间: 02/03/2009

The financial supervisory commissioners’ offices dispatched by Ministry of Finance People’s Republic of China in all provinces, autonomous regions, municipalities directly under the Central Government, and cities directly under state planning,

In order to intensify the administrative supervision on accounting firms with license for engaging in the relevant businesses of securities and futures (hereinafter referred to as ‘securities qualification accounting firms’ for short), further regulate accounting supervision behaviors of financial supervisory commissioners’ offices, comprehensively promote the practice quality and accounting information quality of accounting firms, Ministry of Finance People’s Republic of China decides to further improve and promote financial supervisory commissioners’ offices’ administrative supervision on securities qualification accounting firms in accordance with relevant provisions in Law on Certified Public Accountants, the Accounting Law of the People’s Republic of China, Notice of Ministry of Finance People’s Republic of Chinaand China Securities Regulatory Commission on Issues Concerning Accounting Firms Engaging in the Relevant Securities and Futures Businesses(Cai Kuai [2007] No. 6), and the Working Rules for Supervision and Examination on Accounting Firms( Cai Jian [2006] No. 11). You are hereby notified of relevant items as follows:

  财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:

  为切实加强对具有证券、期货相关业务许可证会计师事务所(以下简称证券资格会计师事务所)的行政监督,进一步规范专员办的会计监督行为,全面提升会计师事务所执业质量和企业会计信息质量,根据《注册会计师法》、《会计法》、《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》(财会[2007]6号)、《会计师事务所监督检查工作规程》(财监[2006]11号)等有关规定,财政部决定进一步改进和完善专员办对证券资格会计师事务所的行政监督工作。现将有关事项通知如下:

I. Basic objectives of further doing a good job in administrative supervision on securities qualification accounting firms

Ministry of Finance People’s Republic of China has obtained remarkable results in mobilizing financial supervisory commissioners’ offices to carry out supervision on accounting information quality and practice quality of accounting firms and thus has made great contributions to rectify and regulate market economic order. However, at the same time, there exist some shortcomings, such as, the supervision pattern is mainly special examination, regulation supervision is not sufficient, and the selection of examination objects is arbitrary and uncertain to some degree. Thus, the Ministry of Finance, on the basis of broad investigation and research and opinions solicit, decides to apply the mode of responsible stations and dynamic monitoring, specify the supervision relationship between financial supervisory commissioners’ offices and securities qualification accounting firms, establish and intensify regular supervision system on accounting firms, carry out dynamic, sustainable and comprehensive supervision on practice quality of accounting firms, make the supervision and examination more scientific, pertinent and effective, further regulate supervision behaviors and further improve and perfect administrative supervision on securities qualification accounting firms.

To do a good job in administrative supervision on securities qualification accounting firms, we shall aim at constructing and improving long-term accounting supervision mechanism, actually transform supervision notion, diversify supervision means, standardize supervision behaviors and promote supervision level. Firstly, we shall implement the duties of financial departments in certified public accountant profession so as to enable them to play the leading role of supervision and guidance in certified public accountant profession. Secondly, we shall improve the financial supervisory commissioners’ offices’ accounting supervision mechanism, further regulate financial supervisory commissioners’ offices’ supervision behaviors and implement the supervision duties of financial supervisory commissioners’ offices. Thirdly, we shall promote the practice quality of securities qualification accounting firms, expand and strengthen certified public accountant profession, and promote the healthy development of certified public accountant profession. Fourthly, we shall intensify the financial supervisory commissioners’ offices’ supervision on accounting information quality of key enterprises and promote the examination results of accounting information quality through the radiative and extended role played by practice of securities qualification accounting firms.

    一、进一步做好证券资格会计师事务所行政监督工作的基本目标

  财政部组织专员办开展会计信息质量检查和会计师事务所执业质量检查工作成效显著,为整顿和规范市场经济秩序做出了积极贡献。同时,会计监督工作也存在一些不足,如监督模式主要是专项检查、日常监管开展不够、检查对象的选取存在一定的随意性和不确定性等。为此,财政部在广泛调研和征求意见的基础上,决定采取定点负责、动态监控的方式,明确专员办和证券资格会计师事务所的监督关系,建立和强化对会计师事务所的日常监管体系,对会计师事务所执业质量进行动态、持续、全面监督,提高监督检查的科学性、针对性、有效性,进一步规范监督行为,进一步改进和完善证券资格会计师事务所行政监督工作。

  做好证券资格会计师事务所行政监督工作,要以构建和完善会计监督长效机制为目标,切实做到转变监督理念、丰富监督手段、规范监督行为、提高监督水平。一是落实财政部门对注册会计师行业的主管职责,切实发挥监督、指导注册会计师行业的主导作用;二是完善专员办会计监督工作机制,进一步规范专员办监督行为,落实专员办监督责任;三是提高证券资格会计师事务所执业质量,促进注册会计师行业做大做强、健康发展;四是通过证券资格会计师事务所执业的辐射延伸,强化专员办对重点企业会计信息质量的监督,提升会计信息质量检查成效。

II. Further doing a good job in division of functions and duties in administrative supervision on securities qualification accounting firms

According to the distribution of securities qualification accounting firms or their branches, in consideration with the supervision strength and task of financial supervisory commissioners’ offices and under the principle of uniform deployment, multiple-step implementation, convenience and efficiency and interactive coordination, the specific division of functions and duties is as follows (see Annex for the list of division of functions and duties):

(1) Supervision division on the securities qualification accounting firms

Ministry of Finance People’s Republic of China shall be responsible for formulating uniform rules of administrative supervision on securities qualification accounting firms, shall guide, patrol and evaluate the supervision work of each financial supervisory commissioner’s office, coordinate the division and cooperation between financial supervisory commissioner’s offices, and shall directly engage in the supervision and examination of securities qualification accounting firms when necessary.

As for securities qualification accounting firms in Beijing region, Beijing financial supervisory commissioner’s office shall be responsible for supervising 6 accounting firms among them, namely, Ernst & Young Hua Ming Certified Public Accountant, KPMG China Certified Public Accountant, Shulun Pan Certified Public Accountant, ShineWing Certified Public Accountant Certified Public Accountant, Jindu Tianhua Certified Public Accountant, and Peking Certified Public Accountant. Other securities qualification accounting firms shall be supervised by financial supervisory commissioner’s offices in Tianjin, Shandong, Hebei, Shanxi, Liaoning, Dalian, Jilin, Heilongjiang, Anhui, Jiangxi, Hubei, Guangxi, Chongqing, Yunnan, Shanxi and others.

As for securities qualification accounting firms in Shanghai region, Shanghai financial supervisory commissioner’s office shall be responsible for supervising 6 accounting firms among them, namely, Price Waterhouse Coopers, Deloitte's, Ernst & Young Dahua, Shulun Pan, Shanghai Zhonghua, and Shanghai Certified Public Accountants. Other 2 securities qualification accounting firms of Shanghai Donghua and Shanghai Gong Xin Zhong Nan shall be supervised by Ningbo financial supervisory commissioner’s offices.

Securities qualification accounting firms in other regions shall be supervised by relevant financial supervisory commissioners’ offices at their respective locality.

Financial supervisory commissioner’s offices shall keep communication with relevant provincial financial departments, in time grasp the new establishment, merger, splitting, cancellation, transferring and renaming of securities qualification accounting firms and report to Supervision and Inspection Bureau of Ministry of Finance People’s Republic of China. Ministry of Finance People’s Republic of China shall make some adjustments to the division in light of actual needs.

(2) Supervision division on the branches of securities qualification accounting firms

The branches which are established at other province by securities qualification accounting firms shall be supervised by financial supervisory commissioners’ offices at the locality of the branches. The branches which are established at the same province by securities qualification accounting firms shall be supervised by financial supervisory commissioners’ offices at the locality of the securities qualification accounting firms.

Financial supervisory commissioners’ offices shall keep communication with relevant provincial financial departments, in time grasp the new establishment, cancellation, transferring and renaming of securities qualification accounting firms and report to Supervision and Inspection Bureau of the Ministry of Finance.

Financial supervisory commissioners’ offices at the locality of the branches shall, when carrying out in-situ supervision, keep communication with leading financial supervisory commissioners’ offices being responsible for the accounting firms, and shall report the supervision and examination results to Ministry of Finance People’s Republic of China and circulate a notice to the leading financial supervisory commissioners’ offices.

(3) Supervision division on audited entities

Financial supervisory commissioners’ offices shall carry out comprehensive supervision on all auditing business of securities qualification accounting firms under divided responsibility, focus on state-owned enterprises, listed companies and financial insurance that are influential and auditing business that have high auditing risk and select audited entities with pertinence to carry out extended examination, which shall not be limited by districts. Where financial supervisory commissioners’ offices find that audited entities of the accounting firms they supervised at different places have illegal clues, financial supervisory commissioners’ offices may negotiate with the financial supervisory commissioners’ offices at the locality of audited entities. And the investigation or examination shall be carried out by local financial supervisory commissioners’ offices. Financial supervisory commissioners’ offices shall report to Ministry of Finance People’s Republic of China for archives filing when carrying out examination at different places.

Financial supervisory commissioners’ offices may directly select enterprises for examination when carrying out accounting information quality examination within their administrative districts, and then carry out extended examination on the accounting firms which made auditing report on the enterprises. Where the extended examination involves securities qualification accounting firms under the responsibility of other leading financial supervisory commissioners’ offices, financial supervisory commissioners’ offices shall communicate with leading financial supervisory commissioners’ offices so as to understand relevant situation, examination scope is limited to the auditing report on the enterprises made by firms, examination results shall be reported to Ministry of Finance People’s Republic of China and circulated to leading financial supervisory commissioners’ offices, which shall make summary and investigate treatments opinions. Where the examination involves non- securities qualification accounting firms, the examination shall be transferred to provincial financial department at the locality of firms and reported Ministry of Finance People’s Republic of China at the same time.

(4) Division of treatment and punishment

1. Where securities qualification accounting firms and their branches shall be given administrative penalties due to illegal problems, financial supervisory commissioners’ offices responsible for supervision on securities qualification accounting firms shall report examination results and penalties opinions to Ministry of Finance People’s Republic of China after summarization and examination, and Ministry of Finance People’s Republic of China shall make penalty decisions on relevant accounting firms and certified public accountants.

2. Where securities qualification accounting firms and their branches have illegal acts whose circumstances are too minor to get administrative penalties, financial supervisory commissioners’ offices which carried out examination on them shall treat them by appointment for interview, criticizing, or ordering to rectify, report the treatment results to Ministry of Finance; and shall circulate a notice to leading financial supervisory commissioners’ offices responsible for supervising the accounting firms where the branches are concerned.

3. The penalty decision on the illegal problems found by financial supervisory commissioners’ offices when examining enterprises at different places shall be given by Ministry of Finance; the penalty decision on the illegal problems found by financial supervisory commissioners’ offices when carrying out in-situ examination on enterprises shall be given by financial supervisory commissioners’ offices; the penalty decision on the illegal problems found in the joint examination organized uniformly by Ministry of Finance People’s Republic of China shall be given by Ministry of Finance People’s Republic of China.

4. As for the penalty decision given by Ministry of Finance People’s Republic of China, Ministry of Finance People’s Republic of China shall designate financial supervisory commissioners’ offices to be responsible for sending and implementing the penalty decision. According to the provisions of Working Rules for Supervision and Examination on Accounting Firms, the revocation or cancellation of accounting firms license or certified public accountants license shall be implemented by provincial financial department at the locality of accounting firms.

    二、进一步做好证券资格会计师事务所行政监督工作的职责分工

  根据证券资格会计师事务所及其分所的分布情况,考虑到各专员办的监督力量和任务,按照“统一部署、分步实施、便利高效、联动协调”的原则,具体分工如下(分工名单见附件):

  (一)对证券资格会计师事务所总所的监督分工。

  财政部负责证券资格会计师事务所行政监督工作的统一规划,对各专员办的监督工作进行指导、巡视和考核,协调各专员办的分工与配合,必要时直接参与对部分证券资格会计师事务所的监督检查工作。

  北京地区证券资格会计师事务所,由北京专员办负责对其中的安永华明、毕马威华振、北京立信、信永中和、北京京都天华、中勤万信等6家会计师事务所进行监督,其他会计师事务所分别由天津、山东、河北、山西、辽宁、大连、吉林、黑龙江、安徽、江西、湖北、湖南、广西、重庆、云南、陕西等专员办负责监督。

  上海地区证券资格会计师事务所,由上海专员办负责对其中的普华永道中天、德勤华永、安永大华、立信、上海众华沪银、上海上会等6家会计师事务所进行监督,上海东华、上海公信中南等2家会计师事务所由宁波专员办负责监督。

  其他地区的证券资格会计师事务所,由相关专员办负责就地监督。

  专员办应与相关省级财政部门保持沟通,及时掌握证券资格会计师事务所发生新设、合并、分立、注销、迁移、改名等情况并报财政部监督检查局,财政部将根据工作需要对分工做出调整。

  (二)对证券资格会计师事务所分所的监督分工。

  证券资格会计师事务所在外省设立的分所,由分所所在地专员办负责就地监督。证券资格会计师事务所在本省设立的分所,由负责监督总所的专员办进行监督。

  专员办应与相关省级财政部门保持沟通,及时掌握会计师事务所分所发生新设、注销、迁移、改名等情况并报财政部监督检查局。

  分所所在地专员办进行就地监督,应与负责监督总所的牵头专员办保持沟通,监督检查结果上报财政部并通报牵头专员办。

  (三)对被审计单位的监督分工。

  专员办应对分工负责的证券资格会计师事务所的所有审计业务进行全面监督,重点关注国有企业、上市公司、金融保险等具有重要影响以及具有较高审计风险的审计业务,并有针对性地选取被审计单位开展延伸检查,延伸检查不受地域限制。专员办发现所监督的会计师事务所在异地的被审计单位存在违规线索的,也可与被审计单位所在地专员办协商,由当地专员办进行调查或检查。专员办开展异地检查,应报财政部备案。

  专员办在本行政区域内开展会计信息质量检查,可直接选择企业进行检查,检查企业后再对出具审计报告的会计师事务所进行延伸检查。延伸检查如涉及其他专员办牵头负责的证券资格会计师事务所,应与牵头专员办沟通了解相关情况,检查范围限于事务所对被查企业出具审计报告的情况,检查结果上报财政部并通报牵头专员办,由牵头专员办负责汇总并研究处理意见。检查涉及非证券资格会计师事务所时,应将检查结果移送事务所所在地省级财政部门处理,同时上报财政部。

  (四)处理处罚工作的分工。

  1.证券资格会计师事务所及其分所的违规问题应予以行政处罚的,负责监督总所的专员办汇总复核后将检查结果和处罚建议上报财政部,由财政部对有关会计师事务所和注册会计师下发处罚决定。

  2.证券资格会计师事务所及其分所存在违规行为,但情节轻微、不够行政处罚的,由检查专员办采取约谈批评、责令整改等方式进行处理,并将处理结果报财政部,涉及分所的要通报负责监督总所的牵头专员办。

  3.专员办异地检查企业发现的违规问题,由财政部下发处理处罚决定;专员办就地检查企业发现的违规问题,由专员办下发处理处罚决定;财政部统一组织联合检查发现的违规问题,由财政部下发处理处罚决定。

  4.财政部下发的处理处罚决定,由财政部指定专员办负责送达和监督执行。按照《会计师事务所监督检查工作规程》的规定,涉及撤销会计师事务所、吊销注册会计师证书的处罚决定,由会计师事务所所在地省级财政部门执行。

III. Administrative supervision mode on securities qualification accounting firms

Financial supervisory commissioners’ offices shall carry out supervision on such items as the practice quality, internal quality control, business record-filing and accounting information quality of the securities qualification accounting firms within their division scope. Financial supervisory commissioners’ offices at the locality of branches of securities qualification accounting firms shall be mainly responsible for the in-situ supervision on the practice quality of branches under the uniform coordination of the leading financial supervisory commissioners’ offices. The following specific supervision modes may be applied:

(1) Regular supervision.

Financial supervisory commissioners’ offices shall attach great importance to the regular supervision on accounting firms, make full use of record-filing system platform of certified public accountant profession, do a good job in the feedback, analysis and use of record-filing information of certified public accountant profession, comprehensively grasp such practice situation as guests distribution of accounting firms, quantity of auditing report and auditing opinion pattern, and analyze financial statements of key enterprises through the feedback of record-filing materials so as to understand their financial situation. Financial supervisory commissioners’ offices shall understand such items as internal quality control and management pattern of branches by means of visit, appointment for interviews or symposium on the basis of record-filing information, in time circulate the notice on relevant monitoring information and establish good interactive supervision relationship with accounting firms. Financial supervisory commissioners’ offices shall carry out regular monitoring on the practice quality of securities qualification accounting firms by integrating all such information as social reflection, historical manifestation, internal quality control, management pattern of branches staff quality, practice notion, business connection, work manuscript and auditing procedures.

(2) Site investigation.

In case of clues, doubts and problems found in regular supervision, financial supervisory commissioners’ offices shall in time go to securities qualification accounting firms, enterprises and relevant entities to carry out site investigation and verify relevant situation by means of consulting data and asking relevant parties. As for the complaints and reports, clues transferred from other departments and verification work ordered directly by Ministry of Finance, financial supervisory commissioners’ offices shall verify them through site investigation.

(3) Special examination.

Financial supervisory commissioners’ offices shall, on the basis of regular supervision, carry out special examination on such items as practice quality of securities qualification accounting firms and accounting information quality of audited entities according to the procedures and requirements as stipulated in Measures for Public Finance Examination and Working Rules for Supervision and Examination on Accounting Firms. At least one special examination on securities qualification accounting firms that shall be supervised shall be carried out every three years in principle and each examination shall at least extend to two audited entities. Main examination shall be given to large state-owned enterprises, listed companies and risky auditing business.

(4) Quality evaluation.

Financial supervisory commissioners’ offices shall actively explore to comprehensively evaluate such items as internal quality control, risk control and auditing practice of securities qualification accounting firms in light of regular supervision and special examination on accounting firms, manage the securities qualification accounting firms by category according to comprehensive evaluation results and carry out key supervision and examination on accounting firms with poor comprehensive results.

    三、证券资格会计师事务所行政监督方式

  专员办依法对分工范围内的证券资格会计师事务所的执业质量、内部质量管理、业务报备、会计信息质量等情况进行监督。分所所在地专员办在牵头专员办的统一协调下,主要负责分所执业质量的就地监督。具体可采取以下监督方式:

  (一)日常监督。专员办应高度重视对会计师事务所的日常监督工作,充分利用注册会计师行业报备系统平台,做好对会计师事务所业务报备信息的跟踪、分析和利用,全面掌握事务所的客户分布、审计报告数量、审计意见类型等执业情况,并应通过报备资料跟踪分析重点企业的财务报表,了解其财务状况。在利用报备信息的基础上,专员办可利用走访、约谈、座谈会等方式,了解会计师事务所内部质量管理、分所管理模式等情况,及时通报有关监管信息,与会计师事务所建立良好的监督互动关系。专员办要综合各方面信息,包括社会对会计师事务所的反映、事务所的历史表现、内部质量控制、分所管理模式、人员素质、执业理念、业务承接、工作底稿、审计程序执行等方面,对证券资格会计师事务所执业质量进行日常监控。

  (二)现场调查。专员办对日常监督中发现的线索、疑点和问题,应当及时到证券资格会计师事务所、企业及相关单位开展现场调查,通过查阅资料、询问当事人等方式,核实相关情况。专员办对收到的投诉举报、其他部门移送线索和财政部直接交办的核查工作,通过现场调查予以核实。

  (三)专项检查。在开展日常监督的基础上,专员办应当按照《财政检查工作办法》、《会计师事务所监督检查工作规程》规定的程序和要求,对证券资格会计师事务所执业质量、被审计单位会计信息质量等情况开展专项检查。对所监督的证券资格会计师事务所原则上每三年至少进行一次专项检查,每次检查至少延伸检查两户被审计单位,重点检查国有大型企业、上市公司以及高风险审计业务。

  (四)质量评价。专员办要根据对会计师事务所日常监督和专项检查情况,积极探索对证券资格会计师事务所内部质量管理、风险控制、审计执业情况等进行综合评价,并根据综合评价结果对证券资格会计师事务所进行分类管理,对综合评价较差的会计师事务所要进行重点监督检查。

IV. Relevant requirements

(1) Strengthening leadership and attaching great importance so as to construct long-term accounting supervision mechanism.

(2) Exploring innovation, making overall arrangements and transforming accounting supervision pattern.

Financial supervisory commissioners' offices shall attach great importance to administrative supervision on securities qualification accounting firms, erect the quality awareness and exquisiteness awareness, intensify leadership, make meticulous deployment, and work out detailed plans so as to ensure the implementation of all kinds of work. Financial supervisory commissioners' offices shall select keen-witted and capable staff to amplify entities or offices, designate special persons to be responsible, intensify business study, delve into the professional characteristics, summarize working experience and construct and improve long-term accounting supervision mechanism.

Financial supervisory commissioners' offices shall innovate actively, combine administrative supervision on accounting firms with accounting information quality examination, combine regular supervision with key examination, diversify supervision means, innovate in supervision pattern and promote supervision level. Financial supervisory commissioners' offices shall focus on intensifying regular accounting supervision, organize and arrange the examination of accounting firms and key enterprises under divided responsibility, enlarge the coverage scope of accounting supervision, promote the pertinence of accounting supervision, avoid the special examination taking the place of regular supervision and make the accounting supervision more regular, institutionalized and regularized.

(3) Doing communication well and interactive coordination so as to form joint efforts.

Financial supervisory commissioners' offices shall adhere to the principle of 'division of labor instead of responsibilities' and do a good job in communication and coordination so as realize the information sharing and interactive supervision. Financial supervisory commissioners' offices responsible for supervising securities qualification accounting firms shall take the lead, carry out comprehensive supervision on practice quality of accounting firms and coordinate the supervision work of financial supervisory commissioners' offices at the locality of branches of securities qualification accounting firms. Financial supervisory commissioners' offices at the locality of branches of securities qualification accounting firms shall provide active cooperation to the leading financial supervisory commissioners' offices and shall report in time any problems and doubts during the supervision to the leading financial supervisory commissioners' offices for record-filing. The local financial supervisory commissioners' offices shall provide active cooperation when the financial supervisory commissioners' offices are carrying out supervision or examination on accounting firms and enterprises at a different place. Financial supervisory commissioners' offices shall keep good communication and coordination with local financial departments, Chinese Institute of Certified Public Accountants, securities regulatory bureaus and auditing accredited representatives' offices, divide labors reasonably, cooperate closely, form joint supervision efforts of securities qualification accounting firms and promote monitoring results.

(4) Supervising according to law and being convenient and efficient so as to promote the healthy development of certified public accountant profession.

Financial supervisory commissioners' offices shall administrate and supervise according to law, to be standard, open and transparent, consciously accept the supervision from accounting firms and public in strict accordance with relevant provisions of the Measures for Public Finance Examination and Working Rules for Supervision and Examination on Accounting Firms. Financial supervisory commissioners' offices shall adhere to the principle of convenience and efficiency and provide service through supervision so as to create good practice atmosphere for accounting firms, point out the weak links existing in practice of accounting firms, and help, educate and promote accounting firms to raise practice quality and level. Financial supervisory commissioners' offices shall respect the practice characteristics of certified public accountant profession, convince people by reasoning and professional level, and establish harmonious, smooth and valid monitoring relationship. Financial supervisory commissioners' offices shall adhere to independent supervision, shall keep incorruptness and self-discipline, build good supervision image; shall not gain any illegal benefits in any form from accounting firms, shall not put forward requirements to accounting firms not related with performance of supervision duties, shall not influence or interfere with the normal operation activities of accounting firms, and shall not require accounting firms to send relevant information repeatedly for record-filing.

(5) Intensifying guidance and attaching great importance to implementation so as to ensure remarkable results of administrative supervision.

Ministry of Finance People's Republic of China shall strengthen coordination and cooperation with such relevant departments as auditing departments and securities regulatory departments and jointly do a good job in supervising securities qualification accounting firms. Ministry of Finance People's Republic of China shall promulgate on the basis of investigation and improve relevant systems and measures on administrative supervision on securities qualification accounting firms, intensify guidance to financial supervisory commissioners' offices, regularly carry out random check on the administrative supervision of financial supervisory commissioners' offices, visit the accounting firms being supervised and understand the opinions and suggestions of accounting firms on administrative supervision. Financial supervisory commissioners' offices shall summarize and specially report the administrative supervision on securities qualification accounting firms to Ministry of Finance People's Republic of China at the end of each year, the summarization contents include overall situation, specific procedures of regular supervision, special examination and working results concerning the administrative supervision on securities qualification accounting firms.

Ministry of Finance People's Republic of China shall carry out annual special evaluation on the administrative supervision by financial supervisory commissioners' offices on securities qualification accounting firms and make this work more routine, institutionalized and regularized.

This Notice shall come into force since distribution, if any financial supervisory commissioners' office and securities qualification accounting firm has any advices or suggestions in the implementation, please feedback to the Supervision and Inspection Bureau of the Ministry of Finance. The contact telephone is 010—68552758 or 68552323.

Annex: List of Division of Functions and Duties in Administrative Supervision on Securities Qualification Accounting Firms

Ministry of Finance People's Republic of China

February 3, 2009

    四、相关要求

  （一）加强领导，高度重视，着力构建会计监督长效机制。专员办要高度重视证券资格会计师事务所行政监督工作，牢固树立质量意识和精品意识，加强领导，周密部署，制定详细方案，确保该项工作落到实处。要抽调精干力量充实业务处室，指定专人负责，加强业务学习，深入研究行业特点，认真总结工作经验，着力构建和完善会计监督长效机制。

  （二）探索创新，统筹安排，切实转变会计监督模式。专员办要积极创新，将开展会计师事务所行政监督与会计信息质量检查结合起来，将日常监督与重点检查结合起来，不断丰富监督手段，不断创新监督方式，不断提高监督水平。专员办要将工作重点放到强化日常会计监督上来，根据日常监督中发现的疑点和线索，组织安排对分工负责的会计师事务所和重点企业的检查，有效扩大会计监督的覆盖面，切实提高会计监督的针对性，避免以专项检查替代日常监督，实现会计监督工作的日常化、机制化和规范化。

  （三）做好沟通，联动配合，有效形成会计监督合力。专员办要做到“分工不分家”，切实做好沟通配合，实现信息共享和监督联动。负责监督总所的专员办要切实发挥牵头作用，对会计师事务所执业质量进行全面监督，并协调各分所所在地专员办的监督工作。分所所在地专员办要积极配合牵头专员办的工作，监督中发现的问题和疑点及时通报牵头专员办。专员办对异地会计师事务所和企业进行调查或检查时，所在地专员办要予以积极配合。专员办要与地方财政部门、注册会计师协会以及证监局、审计特派办等有关部门保持良好的沟通与协调，合理分工，密切协作，形成证券资格会计师事务所监管合力，提高监管效果。

  （四）依法监督，便民高效，促进注册会计师行业健康发展。专员办要严格按照《财政检查工作办法》、《会计师事务所监督检查工作规程》等有关规定，依法行政、依法监督，做到规范、公开、透明，自觉接受会计师事务所和社会公众的监督。要坚持便民高效的原则，寓服务于监督之中，为会计师事务所创造良好的执业环境，及时指出会计师事务所执业中存在的薄弱环节，帮助、教育和促进会计师事务所切实提高执业质量和水平。要充分尊重注册会计师行业的执业特性，做到以理服人、以专业水平服人，建立和谐、顺畅、有效的监管关系。要恪守监督独立性，保持廉洁自律，树立良好监督形象，不得以任何形式从会计师事务所获取不当利益，不得向会计师事务所提出与履行监督职责无关的要求，不得影响和干预会计师事务所的正常经营活动，不得要求会计师事务所重复报备有关信息。

  （五）加强指导，狠抓落实，确保行政监督工作取得良好成效。财政部将与审计、证券监管等有关部门加强协调配合，共同做好证券资格会计师事务所监管工作。研究出台和完善证券资格会计师事务所行政监督工作有关制度办法，加强对专员办工作的指导，定期对专员办工作质量进行抽查，对被监督的会计师事务所进行走访，了解会计师事务所对监督工作的意见和建议。专员办每年底应对证券资格会计师事务所行政监督工作情况进行总结并专题上报财政部，总结内容包括证券资格会计师事务所行政监督工作的整体情况、日常监督具体做法、专项检查情况、工作成效等。财政部将对专员办证券资格会计师事务所行政监督工作进行专项年度考核，推动该项工作的常规化、制度化和规范化。

  本通知自下发之日起开始执行，各专员办和证券资格会计师事务所在执行中如有意见和建议，请及时向财政部监督检查局反馈。联系电话:010—68552758、68552323。

  附件:证券资格会计师事务所行政监督分工名单（略）

  财政部

  二○○九年二月三日