Notice of the Legislative Affairs Office of the State Council on Soliciting Public Opinions on the Law of the People's Republic of China on Certified Public Accountants (Amendment) (Draft for Comments)

国务院法制办公室关于《中华人民共和国注册会计师法（修正案）（征求意见稿）》公开征求意见的通知

 

Promulgating Institution: Legislative Affairs Office of the State Council

Promulgating Date: 03/31/2012

颁布机关: 国务院法制办公室

颁布时间: 03/31/2012

 

For the purposes of extensively listening to the public opinions and further improving the legislation quality, the full text of the Law of the People's Republic of China on Certified Public Accountants(Amendment) (Draft for Comments) (hereinafter referred to as the "Draft for Comments") and its Explanation on the Draft for Comments are hereby published to solicit opinions from all walks of life. The relevant entities and people from all sectors having any opinion on the amendment may submit their opinions through the following ways before April 30, 2012:

(1) Login to China Legislative Information Network System (URL: http://www.chinalaw.gov.cn) and put forward the opinions on the Draft for Comments through the Opinion Solicitation System for Draft Laws and Regulations" located on the left side of the Homepage.

(2) Mail opinions by correspondence to Post Box 2067 in Beijing City (postal code: 100035). Please indicate "Solicitation of Opinions on the Amendment to the Law on Certified Public Accountants" on the envelope.

(3) Send opinions by electronic mail to zkf@chinalaw.gov.cn.

Legislative Affairs Office of the State Council

March 31, 2012

Explanation on the Law of the People's Republic of China on Certified Public Accountants(Amendment) (Draft for Comments)

The law on certified public accountants (hereinafter referred to as the "existing law") enacted in 1993 has played an active role in strengthening the management of certified public accountants, promoting the development of the certified public accountant industry and protecting the social public interest and the lawful rights and interests of investors since coming into effect on January 1, 1994. At the same time, the existing law requires amendment and improvement based on the new situations and new circumstances. The Ministry of Finance, in conjunction with the relevant departments, drafted theLaw of the People's Republic of China on Certified Public Accountants (Amendment) (Draft for Comments) (hereinafter referred to as the "Draft for Comments") on the basis of serious investigation and study and the implementation experience summed up. The major content of the Draft for Comments is hereby explained as follows:

1. Improving the forms of organization of accounting firms

According to the existing law, an accounting firm may be established by certified public accountants as a partnership. The Partnership Enterprise Law amended in 2006 prescribes that: "Professional service agencies providing billable services for clients with their professional knowledge and special skills may be established in the form of special general partnership." The partner bringing about the debt of the special general partnership due to his willful or major fault shall assume unlimited liability while other partners shall assume liabilities to the extent of their share in the properties of the partnership. This form of organization conforms to accounting firms' "talent gathering" organization feature characterized by the aggregation of professional talents and adapts better to the development need of accounting firms to grow bigger and stronger. In order to link up with the Partnership Enterprise Law and learn from international experience, the Draft for Comments adds the provision that an accounting firm may adopt the form of special general partnership and clearly specifies that: An accounting firm may adopt the form of general partnership or special general partnership. If the form of general partnership is adopted, there shall be at least five certified public accountants. If the form of special general partnership is adopted, there shall be at least 25 partners and at least 100 certified public accountants. (Article 7)

According to the existing law, a foreign accounting firm may establish a Sino-foreign cooperative joint accounting firm with a Chinese accounting firm upon approval. From the actual situation, this organization form of a cooperative system does not conform to the organization feature of accounting firms. From the legislation and the actual situation of other countries, accounting firms shall be established jointly by full-time practicing certified public accountants in accounting firms and cannot be established by institutions. Besides, this organization form is inconsistent with the practice that internationally renowned accounting firms usually develop local members in other countries. Therefore, the Draft for Comments deletes the provisions of the existing law on Sino-foreign cooperative joint accounting firms. At the same time, according to the undertaking made by China for entry into the World Trade Organization and for the purposes of enabling the existing Sino-foreign cooperative joint accounting firms to continue to practice steadily during the cooperation period and providing convenience for the change of their organization form, the Draft for Comments prescribes that: A Sino-foreign cooperative joint accounting firm established before this Amendment comes into effect may continue to adopt the organization form of Sino-foreign cooperation or may change its organization form to a form that complies with the provisions herein during the validity period of cooperation after this Amendment comes into effect, and the Ministry of Finance is authorized to formulate the specific measures for the organization form transformation and transition.

2. Adding provisions on the conditions of partners and shareholders of accounting firms

When operating the audit business and providing attestation services for economic activities, accounting firms shall remain independent, objective and impartial and their partners and shareholders shall have high reputation and meet the corresponding conditions. The Ministry of Finance sets forth provisions in the rules and regulations on the qualification conditions of the partners and shareholders of accounting firms, and the actual implementation status of such provisions is satisfactory. The Draft for Comments adds the relevant provisions on the basis of the implementation experience summed up. (Article 8)

3. Improving provisions on the practice standards and legal liabilities of certified public accountants

After summing up the experience in implementing the existing law and based on the major problems that exist in implementation, the Draft for Comments improves the provisions on the practice standards and legal liabilities of certified public accountants. (Article 5, Article 6, Article 11)

In addition, the Draft for Comments adds the provision that accounting firms shall join the Institutes of Certified Public Accountants (Article 10). Considering that the targets to which the provisions of Article 43 of the existing law in relation to certified auditors apply no longer exist, the provisions of that Article are deleted (Article 14). In order to link up with the undertaking made by China for entry into the World Trade Organization, the provision on the handling of foreigners' applications for attending the national uniform examinations for Chinese certified public accountants and registration according to the "principle of mutual benefit" is amended as "handling according to international treaties to which China is a party, agreements signed between China and the relevant countries or regions, or the principle of mutual benefit" (first paragraph of Article 15).

Law of the People's Republic of China on Certified Public Accountants (Amendment) (Draft for Comments)

1. The second paragraph of Article 11 shall be amended as the second paragraph of Article 10, which reads: "If the Institute of Certified Public Accountants decides to reject the registration application, it shall inform the applicant in writing and explain the reasons in writing within 15 days from the date on which the decision is made."

2. Article 13 shall be amended as: "If a certified public accountant is involved in any of the following situations, the Institute of Certified Public Accountants that approves the registration shall cancel the registration and take back the certificate for certified public accountant:

(1) Losing civil capacity;

(2) Being imposed any criminal penalty;

(3) Being imposed any administrative penalty or dismissed or imposed more serious penalties due to a serious error committed in the financial, accounting, audit, enterprise management or other economic management work;

(4) Aged 65 or over;

(5) having stopped the operation of the certified public accountant business on his own for one year; or

(6) Other situations in which the registration shall be cancelled in accordance with the provisions of the laws or administrative regulations."

3. Item 1 of Article 14 shall be amended as: "(1) Examining the financial and accounting reports of enterprises and issuing audit reports".

4. Article 19 shall be amended as: "Certified public accountants are obligated to keep confidential the State secrets and trade secrets that come to their knowledge in business practice.

"Certified public accountants and accounting firms shall not provide the audit working papers to domestic or overseas institutions or individuals in violation of the relevant provisions of the State."

5. The first paragraph of Article 21 shall be amended as: "Certified public accountants shall operate audit business and issue reports in accordance with the practice standards and rules."

Item 4 of the second paragraph shall be amended as: "(4) Knowing but failing to specify the other untruthful content about the important matters mentioned in the financial and accounting reports of the entrusting party".

6. Article 22 shall be amended as: "A certified public accountant shall not commit any of the following acts:

(1) Trading the stocks or bonds of an entity being audited or purchasing the properties owned by an entity or individual being audited within the period in which the trading of the stocks or bonds of the entity being audited or the purchase of the other properties of the entity or individual being audited is prohibited by laws or administrative regulations during the operation of the audit business;

(2) Demanding or accepting remuneration or other properties that are not stipulated in the entrustment contract or seeking other improper benefits by taking advantage of business operation;

(3) Accepting an entrustment to collect debts;

(4) Operating business in the name of others without authorization or permitting others to operate business in his own name;

(5) Operating business in two or more accounting firms simultaneously;

(6) Soliciting business by improper methods such as fraud and bribery;

(7) Soliciting business by advertising and promoting his abilities;

(8) Refusing to accept or standing in the way of the supervision and examination by the relevant department in accordance with the law;

(9) Concealing, fabricating, distorting or destroying the relevant documents and information; or

(10) Other acts in violation of the laws and administrative regulations."

7. Article 23 shall be amended as: "An accounting firm may adopt the form of general partnership or special general partnership.

If an accounting firm adopts the form of general partnership, there shall be at least five certified public accountants. If the form of special general partnership is adopted, there shall be at least 25 partners and at least 100 certified public accountants."

8. An article shall be added as Article 25: "The partners and shareholders of an accounting firm shall meet the following conditions:

(1) Holding the certificate for certified public accountant or other professional qualification certificates recognized by the finance department under the State Council;

(2) Having not been imposed any administrative penalty due to the practice activities within three years before becoming partners or shareholders;

(3) There's no rejection of any application for the establishment of an accounting firm or registration cancellation as a result of improper means adopted for the application, such as the concealment of the relevant status or the provision of false materials, fraud or bribery within one year before they become partners or shareholders;

(4) Engaging in the business specified herein in accounting firms for the past five consecutive years; and

(5) Other conditions specified by the finance department under the State Council.

"The personnel holding other professional qualification certificates recognized by the finance department under the State Council as specified in item 1 of the preceding paragraph shall not be partners or shareholders at the time the accounting firm is established and the ratio of such personnel to all the partners or shareholders shall not exceed the ratio specified by the finance department under the State Council."

9. Article 25 shall be amended as Article 26, of which Item 7 shall be amended as: "(7) Other documents specified by the finance department under the State Council".

10. Article 33 shall become Article 34 and shall be amended to: "Certified public accountants and accounting firms shall join the institutes of certified public accountants."

11. Article 39 shall be amended as Article 40 and Article 41, which read:

"Article 40 If an accounting firm violates the provisions of Article 18, Article 28 or the second paragraph of Article 29 of this Law, the finance department of the people's government at or above the provincial level shall order it to make rectification and may impose a fine of less than RMB 100,000; if the case is serious, its business operation shall be suspended.

If an accounting firm violates the provisions of Article 20, Article 21, Item 1 to Item 4 or Item 6 to Item 10 of Article 22 of this Law, the finance department of the people's government at or above the provincial level shall confiscate its illegal income and impose a fine of not less than twice but not more than five times the illegal income, or shall impose a fine of not less than RMB 50,000 but not more than RMB 300,000 if there is no illegal income or if the illegal income is below RMB 50,000; if the case is serious, its business operation shall be suspended or the practice certificate of the accounting firm shall be revoked. As to the personnel directly in charge and other personnel subject to direct liability, warnings shall be issued and a fine of not less than RMB 10,000 but not more than RMB 50,000 shall be imposed; if a criminal offense is constituted, the criminal liability shall be investigated in accordance with the law.

"If an accounting firm violates the provision of Article 19 of this Law, the finance department of the people's government at or above the provincial level shall confiscate its illegal income and impose a fine of less than RMB 100,000; if the case is serious, its business operation shall be suspended, and as to the personnel directly in charge and other personnel subject to direct liability, warnings shall be issued and a fine of less than RMB 50,000 shall be imposed; if a criminal offense is constituted, the criminal liability shall be investigated in accordance with the law. If any State secret is divulged, the legal liability shall be investigated in accordance with the provisions on keeping State secrets confidential.

"Article 41 If a certified public accountant violates the provisions of the first paragraph of Article 16 or Article 18 of this Law, the finance department of the people's government at or above the provincial level shall order him to make rectification, issue him a warning and impose a fine of less than RMB 10,000; if the case is serious, he shall be suspended from operating business.

"If a certified public accountant violates the provisions of Article 20, Article 21 or Article 22 of this Law, the finance department of the people's government at or above the provincial level shall issue him a warning and impose a fine of not less than RMB 10,000 but not more than RMB 50,000; if the case is serious, he shall be suspended from operating business or shall have his certificate for certified public accountant revoked. If a criminal offense is constituted, the criminal liability shall be investigated in accordance with the law.

"If a certified public accountant violates the provision of Article 19 of this Law, the finance department of the people's government at or above the provincial level shall confiscate his illegal income and impose a fine of less than RMB 50,000; if a criminal offense is constituted, the criminal liability shall be investigated in accordance with the law. If any State secret is divulged, the legal liability shall be investigated in accordance with the provisions on keeping State secrets confidential."

12. Article 40 shall be amended as Article 42, of which a paragraph shall be added as the second paragraph: "If a personnel without the certificate for certified public accountant engages in the certified public accountant business in the name of a certified public accountant, the finance department of the people's government at or above the provincial level shall order him to stop the illegal activities, confiscate his illegal income and may impose a fine of not less than twice but not more than five times the illegal income."

13. Article 41 shall be amended as Article 43, which reads: "If a party concerned is dissatisfied with the decision of the Institute of Certified Public Accountants to reject the registration application or to revoke or cancel the registration or the administrative penalty decision imposed by the finance department, it may apply for administrative reconsideration or initiate a litigation at the people's court in accordance with the law."

14. Article 43 shall be deleted.

15. Article 44 shall be amended as Article 45, which reads: "Overseas personnel's applications for attending the national uniform examinations for Chinese certified public accountants and registration shall be handled according to international treaties to which China is a party, agreements signed between China and the relevant countries or regions, or the principle of mutual benefit.

"Specific measures for overseas personnel with the certificates for Chinese certified public accountants to act as partners or shareholders in Chinese accounting firms shall be separately formulated by the finance department under the State Council.

"The establishment of permanent representative organizations in China by overseas accounting firms shall be approved by the finance department under the State Council.

"If an overseas accounting firm needs to handle the relevant business in China on a temporary basis, an approval shall be obtained from the relevant finance department of the people's government at or above the provincial level."

Besides, individual words of the Articles are changed and the sequential numbers of the Articles are adjusted accordingly.

This Amendment shall come into effect on MM/DD/YY.

The Law of the People's Republic of China on Certified Public Accountants shall be amended according to this Amendment and shall be re-published.

Appendix: The comparison table on the Law of the People's Republic of China on Certified Public Accountants before and after the amendment (omitted)

  为广泛听取社会公众的意见，进一步提高立法质量，现将《中华人民共和国注册会计师法（修正案）（征求意见稿）》（以下简称征求意见稿）及其说明全文公布，征求社会各界意见。有关单位和各界人士如有修改意见，可在2012年4月30日前，通过以下方式提出： 

  （一）登录中国政府法制信息网（网址：http://www.chinalaw.gov.cn ），通过网站首页左侧的《法规规章草案意见征集系统》，对征求意见稿提出意见。

  （二）通过信函方式将意见寄至:北京市2067信箱（邮政编码:100035），并请在信封上注明“注册会计师法修正案征求意见”字样。

  （三）通过电子邮件方式将意见发送至:zkf@chinalaw.gov.cn

  国务院法制办公室

  二○一二年三月三十一日

  关于《中华人民共和国注册会计师法（修正案）（征求意见稿）》的说明

  1993年制定的注册会计师法（以下简称现行法）自1994年1月1日施行以来，对于加强注册会计师管理，推动注册会计师行业发展，维护社会公共利益和投资者合法权益，发挥了积极作用;同时，也需要根据新形势、新情况修改完善。财政部会同有关部门在认真调查研究，总结实践经验的基础上，起草了《中华人民共和国注册会计师法（修正案）（征求意见稿）》（以下简称征求意见稿）。现就征求意见稿主要内容说明如下:

  一、完善会计师事务所的组织形式

  现行法规定，会计师事务所可以由注册会计师合伙设立。2006年修订的合伙企业法规定:“以专业知识和专门技能为客户提供有偿服务的专业服务机构，可以设立为特殊的普通合伙企业。”特殊的普通合伙的债务，由因其故意或重大过失造成该债务的合伙人承担无限责任，其他合伙人只以其在合伙财产中的份额为限承担责任。这种组织形式，既符合会计师事务所以专业人才集合体为特征的“人合”组织特点，也更适应会计师事务所做大做强的发展需要。为与合伙企业法相衔接，并借鉴国际经验，征求意见稿增加了会计师事务所可以采用特殊的普通合伙形式的规定，明确:会计师事务所可以采用普通合伙或者特殊的普通合伙形式。采用普通合伙形式的，应当有5名以上注册会计师;采用特殊的普通合伙形式的，应当有25名以上的合伙人和100名以上注册会计师。（第七条）

  现行法规定，经批准，外国会计师事务所可以与中国会计师事务所共同设立中外合作会计师事务所。从实际情况看，这种合作制的组织形式，不符合会计师事务所的组织特征，从其他国家立法及实际情况看，会计师事务所均须由在会计师事务所专职执业的注册会计师共同设立，而不能由机构设立;而且，与国际知名会计师事务所通常采取在其他国家发展本土化成员所的做法也不相符。为此，征求意见稿删去了现行法关于中外合作会计师事务所的规定。同时，按照我国加入世贸组织承诺，为使现有中外合作会计师事务所在合作期限内继续稳定执业，也为其变更组织形式提供便利，征求意见稿规定:本修正案施行前已设立的中外合作会计师事务所，在本修正案施行后，可以在其合作有效期内继续采用中外合作组织形式，也可以转为符合本法规定的组织形式，并授权财政部规定转制过渡的具体办法。

  二、增加会计师事务所合伙人和股东条件的规定

  会计师事务所执行审计业务，为经济活动提供鉴证服务，必须保持独立、客观、公正，其合伙人和股东应当具有较高信誉，符合相应条件。财政部在规章中对会计师事务所合伙人和股东的资格条件作了规定，实际执行情况是好的。在总结实践经验的基础上，征求意见稿增加了相关规定。（第八条）

  三、完善注册会计师的执业规范和法律责任的规定

  总结现行法的实施经验，针对实践中存在的主要问题，征求意见稿充实完善了注册会计师执业规范和法律责任的规定。（第五条、第六条、第十一条）

  此外，征求意见稿还增加了会计师事务所应当加入注册会计师协会的规定（第十条）;考虑到现行法第四十三条关于注册审计师的规定已失去适用对象，删除了该条规定（第十四条）;为与我国加入世贸组织承诺相衔接，将外国人申请参加中国注册会计师全国统一考试和注册按照“互惠原则”办理的规定，改为“按照中国参加的国际条约、与有关国家或者地区签订的协议或者互惠原则办理”（第十五条第一款）。

  中华人民共和国注册会计师法（修正案）（征求意见稿）

  一、将第十一条第二款改为第十条第二款，修改为:“注册会计师协会决定不予注册的，应当自决定之日起15日内书面通知申请人，并书面说明理由。”

  二、将第十三条修改为:“注册会计师有下列情形之一的，由准予注册的注册会计师协会注销注册，收回注册会计师证书:

  “（一）丧失民事行为能力;

  “（二）受刑事处罚;

  “（三）因在财务、会计、审计、企业管理或者其他经济管理工作中犯有严重错误受行政处罚、撤职以上处分;

  “（四）年龄超过65周岁;

  “（五）自行停止执行注册会计师业务满1年;

  “（六）法律、行政法规规定应当注销注册的其他情形。”

  三、将第十四条第一项修改为:“（一）审查企业财务会计报告，出具审计报告”。

  四、将第十九条修改为:“注册会计师对在执行业务中知悉的国家秘密、商业秘密，负有保密义务。

  “注册会计师及会计师事务所不得违反国家有关规定向境内外机构和个人提供审计工作底稿。”

  五、将第二十一条第一款修改为:“注册会计师应当按照执业准则、规则执行审计业务，出具报告。”

  将第二款第四项修改为:“（四）明知委托人的财务会计报告的重要事项有其他不实的内容，而不予指明”。

  六、将第二十二条修改为:“注册会计师不得有下列行为:

  “（一）在执行审计业务期间，在法律、行政法规规定不得买卖被审计单位的股票、债券或者不得购买被审计单位或者个人的其他财产的期限内，买卖被审计单位的股票、债券或者购买被审计单位或者个人所拥有的财产;

  “（二）索取、收受委托合同约定以外的酬金或者其他财物，或者利用执行业务之便谋取其他不正当利益;

  “（三）接受委托催收债款;

  “（四）冒用他人名义或者允许他人以本人名义执行业务;

  “（五）同时在两个或者两个以上的会计师事务所执行业务;

  “（六）采取欺诈、贿赂等不正当方式招揽业务;

  “（七）对其能力进行广告宣传以招揽业务;

  “（八）拒绝、阻挠有关部门依法实施的监督检查;

  “（九）隐匿、伪造、篡改、销毁有关文件和资料;

  “（十）违反法律、行政法规的其他行为。”

  七、将第二十三条修改为:“会计师事务所可以采用普通合伙或者特殊的普通合伙形式。

  “会计师事务所采用普通合伙形式的，应当有5名以上注册会计师;采用特殊的普通合伙形式的，应当有25名以上合伙人和100名以上注册会计师。”

  八、增加一条，作为第二十五条:“会计师事务所的合伙人或者股东，应当符合下列条件:

  “（一）持有注册会计师证书或者国务院财政部门认可的其他专业资格证书;

  “（二）成为合伙人或者股东前3年内，未因执业活动受到行政处罚;

  “（三）成为合伙人或者股东前1年内，未因隐瞒有关情况或者提供虚假材料、欺骗、贿赂等不正当手段申请设立会计师事务所而被拒绝批准或者撤销注册;

  “（四）最近5年连续在会计师事务所从事本法规定的业务;

  “（五）国务院财政部门规定的其他条件。

  “前款第一项规定的持有国务院财政部门认可的其他专业资格证书的人员，不得作为会计师事务所设立时的合伙人或者股东，且在全体合伙人或者股东中所占比例不得超过国务院财政部门的规定。”

  九、将第二十五条改为第二十六条，第七项修改为:“（七）国务院财政部门规定的其他文件”。

  十、将第三十三条改为第三十四条，修改为:“注册会计师、会计师事务所应当加入注册会计师协会。”

  十一、将第三十九条改为第四十条、第四十一条，修改为:

  “第四十条会计师事务所违反本法第十八条、第二十八条、第二十九条第二款规定的，由省级以上人民政府财政部门责令改正，可以处10万元以下的罚款;情节严重的，暂停其执行业务。

  “会计师事务所违反本法第二十条、第二十一条、第二十二条第一项至第四项、第六项至第十项规定的，由省级以上人民政府财政部门没收违法所得，并处违法所得1倍以上5倍以下的罚款;没有违法所得或者违法所得不足5万元的，处5万元以上30万元以下的罚款;情节严重的，暂停其执行业务或者吊销会计师事务所执业证书，对直接负责的主管人员和其他直接责任人员给予警告，处1万元以上5万元以下的罚款;构成犯罪的，依法追究刑事责任。

  “会计师事务所违反本法第十九条规定的，由省级以上人民政府财政部门没收违法所得，处10万元以下的罚款;情节严重的，暂停其执行业务，对直接负责的主管人员和其他直接责任人员给予警告，处5万元以下的罚款;构成犯罪的，依法追究刑事责任。泄露国家秘密的，依照保守国家秘密的法律规定追究法律责任。

  “第四十一条注册会计师违反本法第十六条第一款、第十八条规定的，由省级以上人民政府财政部门责令改正，给予警告，可以处1万元以下的罚款;情节严重的，暂停其执行业务。

  “注册会计师违反本法第二十条、第二十一条、第二十二条规定的，由省级以上人民政府财政部门给予警告，处1万元以上5万元以下的罚款;情节严重的，暂停其执行业务或者吊销注册会计师证书;构成犯罪的，依法追究刑事责任。

  “注册会计师违反本法第十九条规定的，由省级以上人民政府财政部门没收违法所得，处5万元以下的罚款;构成犯罪的，依法追究刑事责任。泄露国家秘密的，依照保守国家秘密的法律规定追究法律责任。”

  十二、将第四十条改为第四十二条，增加一款作为第二款:“没有取得注册会计师证书的人员以注册会计师名义从事注册会计师业务的，由省级以上人民政府财政部门责令其停止违法活动，没收违法所得，可以并处违法所得1倍以上5倍以下的罚款。”

  十三、将第四十一条改为第四十三条，修改为:“当事人对注册会计师协会作出的不予注册、撤销注册、注销注册的决定，或者对财政部门作出的行政处罚决定不服的，可以依法申请行政复议或者向人民法院提起诉讼。”

  十四、删去第四十三条。

  十五、将第四十四条改为第四十五条，修改为:“境外人员申请参加中国注册会计师全国统一考试和注册，按照中国参加的国际条约、与有关国家或者地区签订的协议或者互惠原则办理。

  “取得中国注册会计师证书的境外人员，在中国会计师事务所担任合伙人或者股东的具体办法，由国务院财政部门另行制定。

  “境外会计师事务所在中国境内设立常驻代表机构，须经国务院财政部门批准。

  “境外会计师事务所需要在中国境内临时办理有关业务的，须经有关的省级以上人民政府财政部门批准。”

  此外，对个别文字作了修改，条文序号作了相应调整。

  本修正案自年月日起施行。

  本修正案施行前已设立的中外合作会计师事务所，在本修正案施行后，可以在其合作有效期内继续采用中外合作组织形式，也可以转为符合本法规定的组织形式。转为符合本法规定组织形式的会计师事务所，需要逐步达到本修正案第八条第一款第一项和第二款规定要求的，具体步骤和办法由国务院财政部门规定。

  《中华人民共和国注册会计师法》根据本修正案作相应修改，重新公布。

  《中华人民共和国注册会计师法》

  修改前后对照表