Detailed Implementing Rules for the Transformation of Large and Medium-sized Accounting Firms into Special General Partnerships

大中型会计师事务所转制为特殊普通合伙组织形式实施细则

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2011] No. 7

Promulgating Date: 04/11/2011

Effective Date: 04/11/2011

颁布机关: 财政部

文   号: 财会[2011]7号

颁布时间: 04/11/2011

实施时间: 04/11/2011

Article 1  In order to further promote the transformation of large and medium-sized accounting firms (hereinafter referred to as the "Firms") into special general partnerships, regulate the operating procedure, clarify the relevant requirements and ensure the transformation work being carried out in a lawful, solid and smooth way, these Detailed Implementing Rules are formulated in accordance with the Interim Provisions of the Ministry of Finance and the State Administration of Industry and Commerce on Promoting Large and Medium-sized Accounting Firms to Adopt the Organization Form of Special General Partnership (Cai Kuai [2010] No.12, hereinafter referred to as the "Interim Provisions").

    第一条 为了进一步推进大中型会计师事务所(以下简称事务所)转制为特殊普通合伙组织形式,规范操作程序,明确相关要求,确保转制工作依法、扎实、平稳进行,根据《财政部、工商总局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的暂行规定》(财会〔2010〕12号,以下简称《暂行规定》),制定本实施细则。

 Article 2  According to Paragraph 2 of Article 6 of the Interim Provisions, an accountant shall not receive any administrative penalties due to the practice within three years before he becomes a partner.The following principles shall be followed in determining the circumstance under this Article:

The certified public accountant who becomes a partner during the transformation shall meet the above conditions; if he has been the certified public accountant of the shareholders or partners of a Firm before the transformation, he shall not be subject to the restrictions specified in the preceding paragraph, but if he has received any administrative penalty of suspending the practice for more than six months within the three years before the transformation, he shall not act as a partner of the Firm after the transformation.

    第二条 《暂行规定》第六条第二款规定:成为合伙人前3年内没有因为执业行为受到行政处罚。对于本项条件的认定,按下列原则办理:

  转制过程中新成为合伙人的注册会计师,应当符合上述条件;转制前已经是事务所股东或合伙人的注册会计师,不受前款规定限制,但在转制前3年内受到暂停执业半年以上行政处罚的,不得担任转制后事务所的合伙人。

 Article 3  A Firm shall attach great importance to the formulation of the transformation partnership agreement, listen to the opinions of each partner and ensure the process of formulation of the agreement is open and transparent, the contents are scientific and reasonable, and the voting procedure and results are lawful, compliant and well documented.

During the transformation, a Firm may hire lawyers and other professionals to provide legal advices, and engage a notary public to notarize the key aspects and documents during the voting process for the partnership agreement.

If any large internal dispute arises when a Firm formulates the transformation agreement or conducts the transformation, thus causing serious adverse impact on the industry image and the social reputation, the Firm shall be listed as one of the key targets to be monitored by the financial department and be canceled or restricted to enjoy the relevant supportive policies.

    第三条 事务所应当高度重视转制合伙协议制定工作,充分听取各合伙人的意见,确保合伙协议的制定过程公开透明,内容科学合理,表决程序与结果合法合规、有据可查。

  事务所在办理转制过程中,可以聘请律师等专业人士提供法律意见咨询,可以聘请公证机构对合伙协议表决过程等关键环节、关键文书进行公证。

  事务所在制定转制协议、办理转制过程中出现较大内部纠纷,给行业形象和社会声誉造成严重不利影响的,由财政部门列为重点监管对象,取消或限制其享受有关扶持政策。

 Article 4  A Firm shall, based on its internal decision-making procedures, stipulate in writing the retention period of the profession risk fund that is set up before the transformation and the allocation thereof after the retention period expires, and the professional risk fund set up before the transformation of a Firm shall continue to be retained for not less than ten years.

    第四条 事务所应当按照内部决策程序,对转制前形成的职业风险基金留存期、留存期满后的分配方式等进行书面约定,事务所在转制前形成的职业风险基金在转制后应继续留存且留存期不得少于10年。

 Article 5  After a Firm files an application with the provincial financial department of the place where the Firm is located for the transformation, the provincial financial department of the place where the headquarter of the Firm is located shall send a letter to each of the provincial financial departments of the places where the branch offices are located to learn about whether the proposed partners are involved in any administrative penalties; such an application may also be filed by a branch office with the provincial financial department of the place where the branch office is located, which shall issue a certificate of administrative penalty for the proposed partner, and the headquarter of the Firm shall collect the relevant proving documents and submit them to the provincial financial department of the place where the headquarter is located.

If an administrative penalty is directly imposed on the proposed partner by the Ministry of Finance, the supervision and inspection department under the Ministry of Finance shall be responsible for issuing the relevant proving documents.

    第五条 事务所向所在地省级财政部门提出转制申请后,总所所在地省级财政部门应当向事务所各分所所在地省级财政部门发函了解拟任合伙人所受行政处罚情况;也可以由事务所分所直接向所在地省级财政部门提出申请,由分所所在地省级财政部门为拟任合伙人出具行政处罚情况证明,由事务所总所汇总有关证明材料后向总所所在地省级财政部门提交。

  财政部对拟任合伙人直接作出处罚的,由财政部监督检查机构负责出具相关证明材料。

 Article 6  With regard to a certified public accountant who becomes a partner during the transformation, the provincial institute of certified public accountants shall issue a certificate to prove his audit services stipulated in Paragraph 4 of Article 9 of the Interim Measures for the Examination, Approval and Supervision of Accounting Firms (Order No.24 of the Minister of Finance); a certified public accountant who has been a shareholder or partner of the Firm does not need to provide any proof of continuous practice.

    第六条 转制过程中新成为合伙人的注册会计师,应当由省级注册会计师协会为其出具能够证明《会计师事务所审批和监督暂行办法》(财政部部长令第24号)第九条第四项情况的审计业务情况证明;转制前已经成为事务所股东或合伙人的,不再提供相关连续执业证明。

 Article 7  For the other qualified personnel who become partners during the transformation, the proving documents on five successive years of practice and the administrative penalties in the preceding three years shall be issued by the industry management department or the industry association. If such department or association could not issue the proving documents, the documents shall be issued by a professional institution with which such qualified personnel work. The entities issuing such documents, the handling personnel, and approving personnel thereof shall be responsible for the authenticity and completeness of the contents of such documents.

    第七条 转制过程中新成为合伙人的其他专业资格人员,其5年连续执业证明和前3年内行政处罚情况证明,由其行业管理部门或行业协会出具。确实无法出具的,由所在专业机构出具。出具证明的单位及其经办人员、审批人员应当对证明内容的真实性、完整性负责。

 Article 8  The Ministry of Finance shall take back the practice certificate of a Firm issued before the transformation and make a public announcement after the Firm has been approved by the Ministry of Finance for transformation. The Firm shall not practice business with its original name.

    第八条 财政部门批准事务所转制后,应当收回转制前事务所执业证书,并予以公告。事务所不得再以原所名义执业。

 Article 9  After the transformation, the name of the branches thereof shall be uniformly changed to "XX Accounting Firm (special general partnership) + administrative division + branch office". Each branch shall take the approved documents of the headquarter for transformation to complete the relevant change formalities with the provincial financial department of the place where it is located, and after the formalities have been completed, the branches shall register such changes with the local industrial and commercial administration at the places where they are located.

    第九条 事务所转制后,分所名称统一为“XX会计师事务所(特殊普通合伙)+行政区划+分所”。各分所持事务所总所转制批准文件到分所所在地省级财政部门办理变更手续,变更手续办理完毕后,到分所所在地工商行政管理部门办理工商变更登记。

 Article 10  The transformation of a Firm shall be handled as a change in the administrative management system for CPA profession and the relevant operations shall be conducted by the Ministry of Finance in the background of the system other than following the original procedure for new Firms and transferred personnel in the system

    第十条 事务所转制在注册会计师行业行政管理系统中的操作按变更办理,有关操作由财政部在系统后台处理,不再沿用在系统中新增事务所并办理人员转所的原有程序。

 Article 11  A Firm shall, after the transformation, focus on the building of a partner team, attach importance to the training of young and middle-aged partners, and form a sound mechanism for replacing old chief partners and other core management with younger ones in a smooth way.

    第十一条 事务所转制后应当注重合伙人梯队建设,重视中青年合伙人培养,形成首席合伙人等核心管理人员新老交替、顺利衔接的良好机制。

 Article 12  A Firm shall take the transformation as an opportunity to pay close attention to the internal governance, strictly control the quality, accelerate the improvement of the governance mechanism "clear responsibilities, scientific decision-making, strict management and harmonious development", establish and improve the integrated internal management system in terms of personnel management, financial control, business management, technical standard and coordination of the information system, enhance the scientific and transparent management, actively cultivate the teamwork-oriented partnership culture, and promote the healthy and sustainable development of the Firm.

    第十二条 事务所应当以转制为契机,狠抓内部治理、严格质量控制,加快完善“权责清晰、决策科学、管理严格、和谐发展”的治理机制,建立健全人员管理、财务管理、业务管理、技术标准、信息系统协调统一的内部一体化管理制度,增强管理的科学性和透明度,积极培育人合、事合、心合、志合的合伙文化,促进事务所健康可持续发展。

 Article 13  These Detailed Implementing Rules shall come into force on the date of promulgation.

    第十三条 本实施细则自发布之日起施行。