Opinions of the Ministry of Finance on Guiding Enterprises to the Standardized and Scientific Selection of Accounting Firms

财政部关于引导企业科学规范选择会计师事务所的指导意见

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2011] No. 15

Promulgating Date: 06/16/2011

Effective Date: 06/16/2011

颁布机关: 财政部

文   号: 财会[2011]15号

颁布时间: 06/16/2011

实施时间: 06/16/2011

To all ministries and commissions, departments directly under the State Council, finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, and the Finance Commission of Shenzhen Municipality,

With a view to thoroughly 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 Certified Public Accountant Profession in China (Guo Ban Fa [2009] No. 56), improving the quality of the accounting information of enterprises, promoting fair and orderly competition in the certified public accountant profession, speeding up the formation of a rational distribution fostering the coordinated development of large, medium and small accounting firms, and making better utilization the role of accounting firms in promoting economic and social development, these Opinions are hereby put forward as follows on guiding enterprises to standardized and scientific selection of accounting firms 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:

  国务院各部委、各直属机构,各省、自治区、直辖市财政厅(局),深圳市财政委员会:

  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,提高企业会计信息质量,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》,现就引导企业科学规范选择会计师事务所提出如下意见:

1. The selection of an accounting firm by an enterprise shall refer to the activity whereby the enterprise, in accordance with relevant laws and regulations, as well as its own management needs, engages an accounting firm to issue audit opinions and produce auditors' reports on its financial reports, internal control, etc. Where an enterprise engages an accounting firm for other statutory business, such as audit of other items, review, consulting and bookkeeping services, these Opinions shall apply as the reference. Public institutions may selecte accounting firms by referring to provisions of these Opinions.

    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、代理记账等法定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. An enterprise that entrusts an accounting firm with the provision of relevant services by way of bidding shall strictly follow the Standards for Entrusting Accounting Firms with Audit Services by Way of Bidding (Cai Kuai [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,应当严格遵照《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 also comply with the Administrative Measures for Financial Enterprises in Selecting and Engaging Accounting Firms by Way of Bidding (for Trial Implementation) (Cai Jin [2010] No. 169) when selecting and engaging accounting firms.

    三、金融企业选聘会计师事务所,应当同时遵照《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. Large and medium-sized enterprises shall select large and medium-sized accounting firms that are suitable for their own size, industry position and social influence to provide relevant services.

Under the same conditions, large and medium-sized accounting firms satisfying any of the following requirements shall be given the priority in terms of engaging accounting firms:

(1) Where the firms are recommended by the Ministry of Finance ("MOF") and the China Securities Regulatory Commission ("CSRC") for auditing H-share enterprises;

(2) Where the firms are qualified to engage in securities/futures-related business; or

(3) Where the firms' organizational structure is a partnership or 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)组织形式为合伙制或特殊普通合伙制的。

5. Enterprises listed overseas, enterprises engaging in the finance, energy, telecommunications or military industry, and other large backbone State-owned enterprises having a bearing on the national economy and people's livelihood, shall give priority to large Chinese accounting firms that can help protect the security of China's 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我国大型会计师事务所提供相关服务。

6. In principle, small enterprises shall select small accounting firms to provide relevant services, but they may also select other accounting firms satisfying their business needs.

    六、小型企业原则上选择小型会计师事务所提供相关服务,也可以选择符合其业务需求的其他会计师事务所提供相关服务。

7. Where a large or medium-sized enterprise selects an accounting firm that apparently fails to match its own size, industry position or social influence to provide accounting services, the relevant finance department shall deem such enterprise and accounting firm as major regulatory targets.

    七、大中型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,财政部门应当将该企业及承接业务的会计师事务所列为重点监管对象。

8. For the purposes of these Opinions, small enterprises shall refer to small or micro enterprises that meet the criteria on classification of small and medium-sized enterprises as promulgated by the State Council. Large and medium-sized enterprises shall refer to enterprises other than the small ones.

For the purposes of these Opinions, large accounting firms shall refer to accounting firms that take the leading role in the industry in terms of human resources, brand, size, technical standards, practice quality and management level, can provide internationalized and integrated services for Chinese enterprises to help them "go global", and are recommended by the MOF and the CSRC for auditing H-share enterprises. Medium-sized accounting firms shall refer to the accounting firms that hold themselves to high standards in terms of human resources, brand, size, technical standards, practice quality and management level, can provide specialized or integrated services for large and medium-sized enterprises and public institutions, as well as listed companies, and are among the top 200 firms of the industry (not including large accounting firms). These Opinions may apply, mutatis mutandis, to accounting firms that though not being among the top 200 of the industry, are within the top 10 of the comprehensive evaluation ranking of accounting firms within their respective provinces (autonomous regions or municipalities directly under the Central Government) (the specific application scope shall be determined by finance departments at the provincial level). Small accounting firms shall refer to all accounting firms other than those large and medium-sized ones.

Ministry of Finance

June 16, 2011

    八、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，能够为大中型企事业单位、上市公司提供专业或综合服务，行业排名前200位的会计师事务所（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）会计师事务所综合评价排名进入前10名以内的会计师事务所，可比照中型会计师事务所执行（具体范围由省级财政部门确定）。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。

  财政部

  二〇一一年六月十六日