Administrative Measures for Charging of Service Fee by Accounting Firms

会计师事务所服务收费管理办法

 

Promulgating Institution: National Development and Reform Commission ; Ministry of Finance

Document Number: Fa Gai Jia Ge [2010] No. 196

Promulgating Date: 01/27/2010

Effective Date: 01/27/2010

颁布机关: 国家发展和改革委员会; 财政部

文   号: 发改价格[2010]196号

颁布时间: 01/27/2010

实施时间: 01/27/2010

 

 Article 1  These Measures are formulated pursuant to the provisions of the Price Law of the People's Republic of China, the Law of the People's Republic of China on Certified Public Accountantsand other relevant laws and regulations with a view to maintaining the service quality of accounting firms, safeguarding social and public interests, as well as the legitimate rights and interests of clients and accounting firms, and promoting the healthy development of the profession of certified public accountants.

    第一条 为保障会计师事务所服务质量,维护社会公共利益以及委托人、会计师事务所的合法权益,促进注册会计师行业健康发展,根据《中华人民共和国价格法》、《中华人民共和国注册会计师法》等有关法律法规规定,制定本办法。

 Article 2  Accounting firms established in accordance with the Law of the People's Republic of China on Certified Public Accountants shall charge service fees in accordance with these Measures when providing audit services and other services in accordance with the provisions of relevant laws and regulations.

    第二条 依照《中华人民共和国注册会计师法》设立的会计师事务所,根据相关法律法规规定,提供审计服务和其他服务,应当按照本办法收取服务费用。

 Article 3  Accounting firms shall follow the principles of openness, fairness, justice, voluntariness and compensation, honesty and good faith, as well as payment by clients when charging service fees.

    第三条 会计师事务所服务收费应当遵循公开、公正、公平、自愿有偿、诚实信用和委托人付费的原则。

 Article 4  Accounting firms shall implement the government-guided price and market-regulated price when charging service fees. 

The fee-charging of the following audit services provided by accounting firms shall implement the government-guided price: 

(1) review of accounting statements of enterprises, and issuance of audit reports; 

(2) verification of enterprise capital, and issuance of capital verification reports; 

(3) providing audit services for matters in merger/consolidation, division, or liquidation of enterprises, and issuance of relevant reports; and

(4) other audit services prescribed by laws and administrative regulations. 

The charging of fee by accounting firms for providing accounting consultation, accounting services or any other services in accordance with the voluntary and with-compensation principle payable services shall implement the market-regulated price. 

    第四条 会计师事务所服务收费实行政府指导价和市场调节价。

  会计师事务所提供下列审计服务的收费实行政府指导价:

  (一)审查企业会计报表,出具审计报告;

  (二)验证企业资本,出具验资报告;

  (三)办理企业合并、分立、清算事宜中的审计服务,出具有关的报告;

  (四)法律、行政法规规定的其他审计业务。

  会计师事务所按照自愿有偿原则提供会计咨询、会计服务等其他服务的收费实行市场调节价。

 Article 5  Fee-charging of audit services may be project-based billing, time-based billing or the combination of project-based billing and time-based billing.

    第五条 审计服务可实行计件收费、计时收费或者计件与计时收费相结合的方式。

 Article 6  With regard to audit services whose fee-charging is project-based, the service fees may be charged by progressive calculation of the difference at fixed rates, with such indicators that reflect the scale of the object under audit as the paid-up capital, total assets or operating income being the billing basis. Namely, the fee-charging shall be graded pursuant to the paid-up capital, total assets or operating income, the fees to be charged shall be calculated in accordance with the grades, and the total fees to be charged shall be the sum of the amount of each grade. 

    第六条 实行计件收费的审计服务,可以实收资本、资产总额或营业收入等反映审计对象规模的指标为计费依据,采取差额定率累进计算的办法收取服务费。即按实收资本、资产总额或营业收入等划分收费档次,分档计算收费额,各档相加为收费总额。

 Article 7  With regard to audit services whose fee-charging is time-based, the service fees may be charged in accordance with the number of staff and working days required to provide the service as well as the fee-charging standards of each person on each working day. The number of staff and working days shall be determined in accordance with the nature, degree of riskiness, the complexity, etc. of the audit service; the fee-charging standards of each person on each working day shall be determined respectively in accordance with the professional competencies of the practitioners and the service quality of the audit work.

    第七条 实行计时收费的审计服务,可按照提供服务所需工作人日数和每个工作人日收费标准收取服务费用。工作人日数根据审计服务的性质、风险大小、繁简程度等确定;每个工作人日收费标准根据执业人员专业技能水平、审计工作的服务质量等分别确定。

 Article 8  Finance departments of all provinces, autonomous regions and municipalities directly under the Central Government shall put forward opinions on the specific chargeable items that implement the government-guided price, the benchmark price and the floating range thereof, and report the same to competent price departments at the same level for formulation.

    第八条 实行政府指导价的具体收费项目、基准价及其上下浮动幅度,由各省、自治区、直辖市财政部门提出意见,报同级价格主管部门制定。

 Article 9  The fee-charging standards for audit services shall be formulated and determined on the basis of the average social costs, statutory taxes and reasonable profits of audit services and taking into account such factors as the level of local economic development, social affordability, as well as the development of the profession of certified public accountants. 

The average social costs of audit services shall be verified and determined on the basis of the required practicing procedures prescribed by the Practicing Standards on Certified Public Accountants of China and taking into consideration such factors as the practicing liability risks and personnel training expenses. 

    第九条 制定审计服务收费标准,应当以审计服务的社会平均成本、法定税金和合理利润为基础,并考虑当地经济发展水平、社会承受能力和注册会计师行业的发展等因素确定。

  核定审计服务社会平均成本,应以《中国注册会计师执业准则》规定的必要执业程序为依据,并考虑执业责任风险和人员培训费用等因素。

 Article 10  With regard to other services that implement the market-regulated price, accounting firms shall, in light of the service costs and the situation of local social and economic development, formulate fee-charging standards and scopes for different services on their own accord. The specific fee-charging standards shall be determined by accounting firms in consultation with the principals. The following major factors shall be taken into consideration in the determination of the fee-charging standards: 

(1) the working hours spent; 

(2) the complexity of the business; 

(3) the affordability of the principal; 

(4) the risks and liabilities that accounting firms may assume; and  

(5) the social reputation of the accounting firms. 

    第十条 实行市场调节价的其他服务,应由会计师事务所根据服务成本和当地社会经济发展状况,自主制定不同服务的收费标准范围。具体收费标准由会计师事务所与委托人协商确定。确定收费标准时应考虑以下主要因素:

  (一)耗费的工作时间;

  (二)业务的难易程度;

  (三)委托人的承受能力;

  (四)会计师事务所可能承担的风险和责任;

  (五)会计师事务所的社会信誉。

 Article 11  The branch offices established by an accounting firm in places other than the domicile thereof shall implement the provisions on fee-charging of the domiciles of the branch offices. 

Where an accounting firm (branch office) provides services in locations other than the domicile thereof, the provisions on fee-charging of the domicile of the accounting firm (branch office) or of the said service locations may be implemented. The specific standards shall be determined by the accounting firm in consultation with a principal. 

    第十一条 会计师事务所异地设立的分所,应当执行分所所在地的收费规定。

  会计师事务所(分所)异地提供服务,可以执行会计师事务所(分所)所在地或者异地的收费规定,具体由会计师事务所与委托人协商确定。

 Article 12  Accounting firms shall enter into contracts (agreements) on service fee-charging with principals or specify the term on fee-charging in entrustment contracts (agreements) when accepting entrustments. 

The contract (agreement) on fee-charging or the term on fee-charging shall include: chargeable items, fee-charging standards, fee-charging methods, chargeable amount, payment and settlement methods, dispute resolution methods, etc. Where the fee-charging is time-based, the billable number of staff and working days, etc. shall also be specified. 

    第十二条 会计师事务所接受委托,应当与委托人签订服务收费合同(协议)或者在委托合同(协议)中载明收费条款。

  收费合同(协议)或收费条款应包括:收费项目、收费标准、收费方式、收费金额、付款和结算方式、争议解决方式,采用计时收费的,还应载明计费的工作人日数等内容。

 Article 13  Where the entrustment relationship is terminated after an accounting firm has signed a contract (agreement) with a principal, the refund or supplementary payment and compensation of relevant expenses shall be handled in accordance with the Contract Law and other relevant provisions. 

    第十三条 会计师事务所与委托人签订合同(协议)后,委托关系终止的,有关费用的退补和赔偿依照《合同法》等有关规定办理。

 Article 14  Where the audit services are obtained through bidding (bids), an accounting firm shall reasonably determine the offer price for bids within the prescribed benchmark price and floating range.

    第十四条 审计服务采取招(投)标方式取得的,会计师事务所应当在规定的基准价和浮动幅度内合理确定投标报价。

 Article 15  Accounting firms shall provide services for principals in strict accordance with relevant laws and regulations and the Practicing Standards on Certified Public Accountants of China, abide by the principles of independence, objectiveness and impartiality, and perform the required practicing procedures. 

    第十五条 会计师事务所为委托人提供服务,应当严格按照相关法律法规和《中国注册会计师执业准则》,恪守独立、客观、公正的原则,履行必要的执业程序。

 Article 16  Accounting firms shall issue valid instruments to principals when charging service fees therefrom, and no individual certified public accountant may privately charge any fees. 

    第十六条 会计师事务所向委托人收取服务费,应当出具合法票据,注册会计师个人不得私自收费。

 Article 17  Accounting firm shall publish in prominent positions in the business premises service items, fee-charging standards, fee-charging basis and other contents, and consciously accept social supervision. 

    第十七条 会计师事务所应当在营业场所显著位置公示服务项目、收费标准、收费依据等内容,自觉接受社会监督。

 Article 18  Accounting firms shall strictly implement administrative measures for service fee-charging of accounting firms and the fee-charging standards formulated by competent price departments, and establish and improve the internal administration system for fee-charging. 

    第十八条 会计师事务所应当严格执行价格主管部门制定的会计师事务所服务收费管理办法和收费标准,建立健全内部收费管理制度。

 Article 19  Where accounting firms have any one of the following circumstances, competent governmental price departments shall impose administrative penalties thereon in accordance with the Price Law and the Regulations on Administrative Penalties against Price-related Violations: 

(1) failure to publish service items and/or fee-charging standards in accordance with the provisions; 

(2) formulating prices exceeding the floating range of the government-guided price; 

(3) formulating, without authorization, fee-charging standards for audit services that implement the government-guided price; 

(4) lowering the fees for audit services in such disguised forms as commission and/or rebates in violation of the provisions, which exceeds the lower limit of the floating range of the government-guided price;

(5) charging fees arbitrarily by splitting chargeable items, charging repeatedly, expanding the fee-charging scope or fabricating chargeable items, etc; 

(6) charging fees but failure to provide services in accordance with the provisions; or 

(7) other price-related violations. 

    第十九条 会计师事务所有下列情形之一的,由政府价格主管部门依照《价格法》和《价格违法行为行政处罚规定》实施行政处罚:

  (一)未按规定公示服务项目、收费标准的;

  (二)超出政府指导价浮动幅度制定价格的;

  (三)擅自制定实行政府指导价的审计服务收费标准的;

  (四)违反规定以佣金、回扣等形式变相降低审计服务收费超出政府指导价浮动下限的;

  (五)采取分解收费项目、重复收费,扩大收费范围或自立名目等方式乱收费的;

  (六)不按照规定提供服务而收取费用的;

  (七)其他价格违法行为。

 Article 20  Citizens, legal persons and other organizations may make reports and/or complaints to competent price departments at the domiciles of accounting firms of any price-related violations thereof.

    第二十条 公民、法人和其他组织对会计师事务所的价格违法行为,可以向会计师事务所所在地价格主管部门举报、投诉。

 Article 21  Disputes over fee-charging between an accounting firm and a principal shall be resolved through consultation therebetween. The parties may also apply for arbitration or file lawsuits with a People's Court. 

    第二十一条 会计师事务所与委托人之间发生收费纠纷,会计师事务所应当与委托人协商解决,也可以申请仲裁或者向人民法院提起诉讼。

 Article 22  Where an accounting firm, as per the requirements of a principal, goes overseas or to Hong Kong, Macao and Taiwan region to provide services, the resulting fees shall be determined by concluding contracts through consultation between the accounting firm and the principal.

    第二十二条 会计师事务所受委托人要求,赴境外或港澳台地区提供服务的收费,通过与委托人签订合同的方式协商确定。

 Article 23  These Measures shall be subject to the interpretations of the National Development and Reform Commission in conjunction with the Ministry of Finance. 

    第二十三条 本办法由国家发展改革委会同财政部负责解释。