Operating Procedures for On-site Inspection over Securities and Futures Related Business of Accounting Firms and Asset Evaluation Agencies (Trial)

会计师事务所与资产评估机构证券期货相关业务现场检查工作规程（试行）

 

Promulgating Institution: China Securities Regulatory Commission

Document Number: Zheng Jian Kuai Ji Zi [2007] No. 4

Promulgating Date: 01/18/2007

Effective Date: 01/18/2007

颁布机关: 中国证券监督管理委员会

文   号: 证监会计字[2007]4号

颁布时间: 01/18/2007

实施时间: 01/18/2007

 

Chapter 1: General Provisions

第一章 总则

 Article 1  These Procedures are hereby formulated with a view to further implementing the accountability system for the supervision and regulation of securities and futures related business of accounting firms and asset evaluation agencies (hereinafter referred to as "Accounting and Evaluation Organizations"), strengthening the supervision and regulation of securities and futures related business of Accounting and Evaluation Organizations, and to regulating the inspections conducted by the regulatory organs.

    第一条 为进一步贯彻落实会计师事务所与资产评估机构(以下简称“会计与评估机构”)证券期货相关业务监管责任制,加强对会计与评估机构从事证券、期货相关业务的监管,规范监管机构检查行为,特制定本规程。

 Article 2  For the purposes of these Procedures, Accounting and Evaluation Organizations shall refer to accounting firms and asset evaluation agencies which have been qualified to engage in securities and futures related business.

    第二条 本规程所称会计与评估机构,是指具有证券期货执业资格的会计师事务所、资产评估机构。

 Article 3  For the purposes of these Procedures, "on-site inspection" shall refer to supervision and inspection activities, including general and special inspections, conducted, in many different forms, by the Department of Accounting or its dispatched agencies at the business or office premises of Accounting and Evaluation Organizations.

Procedures for on-site annual report auditing inspections shall be separately formulated.

    第三条 本规程所称现场检查,是指会计部或者派出机构,在会计与评估机构的执业、办公场所,采取多种方式进行的监督、检查,包括全面检查和专项检查。

  年报审计现场检查工作规程,另行规定。

 Article 4  The Department of Accounting shall be responsible for supervising, guiding, coordinating and inspecting its dispatched agencies' on-site inspections, and, where necessary, may conduct on-site inspections directly by itself, or authorize dispatched agencies to carry out on-site inspections. Dispatched agencies shall formulate on-site inspection plans at the beginning of every year and report the same to the Department of Accounting for record-filing.

    第四条 会计部负责督促、指导、协调和检查派出机构的观场检查工作。必要时可以直接或委托相关派出机构进行现场检查。派出机构应于每年年初制定现场检查计划,并报会计部备案。

 Article 5  With regard to on-site inspections on Accounting and Evaluation Organizations, dispatched agencies are normally responsible for organizing and conducting such inspections in respect of questions and issues relevant to the qualification (i.e. eligibility for engaging in certain business) of Accounting and Evaluation Organizations, quality control and internal control systems of Accounting and Evaluation Organizations within their jurisdictions, and securities and futures related business activities conducted within their jurisdictions by Accounting and Evaluation Organizations. Dispatched agencies that conduct on-site inspections on Accounting and Evaluation Organizations shall submit to the Department of Accounting their annual plans and inspection results for record-filing.

    第五条 会计与评估机构现场检查工作,一般由派出机构负责组织实施,对会计与评估机构执业资格方面的疑点和问题,辖区内会计与评估机构的质量控制制度和内部管理制度,以及会计与评估机构在辖区内从事证券期货业务活动情况,进行现场检查。派出机构进行会计与评估机构现场检查,应向会计部报备年度计划及检查结果。

 Article 6  An on-site inspection may be conducted in the following forms:

(1) Accessing to, recording or reproducing records and documents concerning quality control and internal control systems of Accounting and Evaluation Organizations, and the operating efficiency of such systems;

(2) Checking information systems related to Accounting and Evaluation Organizations;

(3) Accessing to, recording or reproducing working papers;

(4) Visiting the organization being inspected;

(5) Questioning the organization being inspected and persons concerned, and requiring them to make a statement on relevant matters;

(6) Taking photos, or making sound/visual recording; and/or

(7) Other inspection methods permitted by the China Securities Regulation Commission (CSRC).

    第六条 现场检查可以采用以下方法:

  (一)查阅、记录、复制会计与评估机构质量控制制度、内部管理制度及制度运行有效性的相关记录及文件;

  (二)查看会计与评估机构有关的信息系统;

  (三)查阅、记录、复制工作底稿;

  (四)走访检查对象;

  (五)询问被检查单位及有关当事人,要求其对有关事项做出说明;

  (六)照像、录像及录音;

  (七)中国证监会认可的其他方法。

 Article 7  Persons conducting on-site inspections shall comply with laws, regulations and other relevant provisions, and be devoted to their duties, impartial and honest, and shall not seek improper benefits by abusing their positions or divulge any business secrets of relevant organizations and/or individuals which they learned.

During an on-site inspection, their working permit or other legal certificate and a notice on on-site inspection issued by the organization responsible for the inspection shall be presented.

    第七条 检查人员应遵守法律、法规及其他有关规定，忠于职守，公正廉洁，实事求是，不得利用职务便利牟取不正当利益，不得泄漏所知悉的有关单位和个人的商业秘密。

  进行现场检查时，应当出示工作证或其他合法证件及实施检查单位出具的现场检查通知书。

Chapter 2: Inspection Coverage and Items

  第二章 检查的范围与内容

 Article 8  With regard to selection of organizations to be inspected, the following factors shall be taken into consideration:

(1) Accounting and Evaluation Organizations over which dispatched agencies conduct inspections every three years in principle;

(2) Accounting and Evaluation Organizations which questionable problems are found to exist during routine supervision and regulation;

(3) Accounting and Evaluation Organizations which have been imposed with regulatory measure more serious than receipt of warning letter or administrative or criminal punishment for less than two years;

(4) Accounting and Evaluation Organizations against which complaints or reports have been lodged or submitted;

(5) Accounting and Evaluation Organizations which have been reported by the media;

(6) Accounting and Evaluation Organizations whose business credibility is below standard;

(7) Accounting and Evaluation Organizations engaging in securities and futures related business for the first time;

(8) Accounting and Evaluation Organizations that have not engaged in any securities and futures related business within the last year;

(9) Accounting and Evaluation Organizations with exceptionally frequent turnover of certified public accountants or certified asset evaluators;

(10) Accounting and Evaluation Organizations of which the relation between shareholders or partners are problematic and there is major change in the senior executive;

(11) Accounting and Evaluation Organizations collecting irregular charges for securities and futures related services;

(12) Accounting organizations accepting relevant business while securities and futures related institutions are changing their auditing organizations;

(13) Accounting and Evaluation Organizations supplying services for securities and futures related institutions in which major issues have occurred or which involve high risks;

(14) Accounting and Evaluation Organizations to be handled as assigned by the Department of Accounting, or authorized by dispatched agencies, and Accounting and Evaluation Organizations on which close attention is required by securities or futures exchanges; and

(15) Other Accounting and Evaluation Organizations selected by dispatched agencies based on actual needs.

Of these organizations, Accounting and Evaluation Organizations supplying services to securities or futures related institutions which have been put on filed for investigation must be subject to on-site inspection.

    第八条 检查对象的选择,可以参考以下因素确定:(一)派出机构原则上每三年对会计与评估机构进行一次检查;

  (二)日常监管中发现存在疑点问题的会计与评估机构;

  (三)受到警示函以上监管措施或行政及刑事处罚,未满两年的会计与评估机构;

  (四)被投诉或举报的会计与评估机构;

  (五)被媒体关注的会计与评估机构;

  (六)诚信水平较低的会计与评估机构;

  (七)首次承接证券期货相关业务的会计与评估机构;

  (八)最近一年内未从事证券期货相关业务的会计与评估机构;

  (九)注册会计师或注册资产评估师流动过于频繁的会计与评估机构;

  (十)股东或合伙人之间关系不协调,高层管理人员发生重大变动的会计与评估机构;

  (十一)证券期货相关业务收费异常的会计与评估机构;

  (十二)证券期货相关机构更换审计机构时承接业务的会计机构;

  (十三)为出现重大问题或较高风险的证券、期货相关机构提供服务的会计与评估机构;

  (十四)会计部交办、派出机构委托或证券、期货交易所提请关注的会计与评估机构;

  (十五)派出机构根据需要确定的其他会计与评估机构。

  其中,为被立案稽查的证券、期货相关机构提供服务的会计与评估机构,必须进行现场检查。

 Article 9  General inspections are conducted, on a regular basis, focusing on the quality control and internal control systems of Accounting and Evaluation Organizations, mainly including:

(1) Independence of practitioners and organizations;

(2) Effectiveness of internal risk management operations, which include but are not limited to client identification and auditor ethics-related risks and operating risks;

(3) Legal compliance, completeness and effectiveness of internal quality control systems;

(4) Rationality and effectiveness of the internal management system;

(5) Professional ethics and competence of practitioners, including whether the number of clients matches the practising scale, and the reserve of professional personnel;

(6) Rationality of business acceptance and maintenance procedures;

(7) Suitability of internal-external communication and consulting procedures;

(8) Completeness and legal compliance of work archive management;

(9) Truthfulness of application materials for securities and futures related business; and

(10) Other items for inspection determined according to actual conditions.

    第九条 全面检查是针对会计与评估机构质量控制制度及内部管理制度进行的定期检查。检查内容主要包括:

  (一)执业人员、机构的独立性;

  (二)内部风险管理的有效性,包括但不限于客户的识别、审计人员道德风险和操作风险;

  (三)内部质量控制制度的合法性、完整性和有效性;

  (四)内部管理制度的合理性和有效性;

  (五)执业人员的执业操守及专业胜任能力,包括客户数量、执业规模的匹配性及专业人员的储备等;

  (六)业务承接程序、业务保持程序控制的合理性;

  (七)内、外部沟通及咨询程序的适当性;

  (八)工作档案管理的完整性与合规性;

  (九)从事证券、期货相关业务资格申报文件的真实性;

  (十)根据需要确定的其他检查内容。

 Article 10  Special inspections are on-site inspections focused on the quality of specific practice, including:

(1) Quality of specific securities and futures related practice, including completeness of practising procedures, adequacy of evidence obtained and appropriateness of opinions issued;

(2) Appropriateness of legal compliance examination arrangement within securities and futures related practice;

(3) Adequacy of communication between preceding and succeeding accountants;

(4) Suitability of auditing-related risk assessment;

(5) (Inspection) items which have been assigned by the Department of Accounting, for which cooperation is required by dispatched agencies, or on which close attention is required by securities or futures exchanges; and

(6) Other items for inspection determined according to actual conditions.

    第十条 专项检查是针对具体执业质量进行的现场检查,检查内容主要包括:(一)具体证券、期货相关业务执业质量,包括执业程序的完备性、获取证据的充分性及发表意见的恰当性等;

  (二)具体证券、期货相关业务执业中,合规性审计安排的恰当性;

  (三)前后任会计师沟通的充分性;(四)审计风险评估的适当性;

  (五)会计部交办事项,派出机构要求协作的检查事项及证券、期货交易所提请关注的事项;

  (六)根据需要确定的其他检查内容。

 Article 11  While conducting on-site inspections over Accounting and Evaluation Organizations, the Department of Accounting and its dispatched agencies may extend the inspections to include securities and futures related organizations.

    第十一条 会计部及派出机构实施会计与评估机构现场检查工作，可以延伸检查证券、期货相关机构。

Chapter 3: Inspection Organization and Execution

  第三章 检查的组织与实施

 Article 12  On-site inspection teams shall be formed for on-site inspections. The team leaders shall be responsible for organizing inspections, issuing inspection reports and monitoring follow-up correction and implementation activities.

    第十二条 现场检查应组成现场检查组,检查组组长负责组织检查工作、出具检查报告并监督后续整改落实工作。

 Article 13  Main Operations Involved in the Preparation Stage

(1) Determining the organization being inspected

Dispatched agencies draw up lists of Accounting and Evaluation Organizations for general and special inspections, respectively, based on the actual situation of the area within their jurisdictions, and report to the Department of Accounting, for record filing, after the lists have been finalized.

(2) Setting up an on-site inspection team

a. Dispatched offices are responsible for setting up on-site inspection teams in their respective jurisdiction in general. Where a dispatched agency has more than 10 (ten) Accounting and Evaluation Organizations registered within its jurisdiction, it may apply to the Department of Accounting for assistance by dispatched agencies in other areas. In the case of on-site inspections arranged by the Department of Accounting, on-site inspection teams may be set up by the Department of Accounting, or such inspections may be carried out by authorized dispatched agencies, or by inspection teams consisting of inspectors assigned from various dispatched agencies.

b. An on-site inspection team shall have a minimum of 2 (two) inspectors, and specialized technical personnel may be engaged according to actual needs. Personnel so engaged shall not exercise any administrative rights, neither shall they have access to any relevant business secrets.

(3) Determining inspection focuses

Inspection focuses may be determined taking into consideration the following factors:

a. Taking into account relevant routine supervision and regulation operations, an analysis shall be made regarding the business situation, irregularities and related business reports of securities or futures related institutions for which services have been provided during the past 2 (two) years by the organization being inspected;

b. By accessing to on-site inspection results in the past, the organization being inspected shall be checked in terms of rectification opinions issued to it and the corresponding actions implemented by it during the past 2 (two) years;

c. Information supplied by departments responsible for routine supervision and regulation, internal departments, dispatched agencies, securities/futures exchanges, complaints and reports, media organizations, etc.;

d. An analysis shall be made regarding the internal control system of the organization being inspected;

e. Issues meriting special attention as required by the Department of Accounting, dispatched agencies and/or securities and futures exchanges; and

f. others factors that shall be considered.

(4) Overall Plan Formulation

The preliminary on-site inspection plan shall be formulated based on the finalized inspection focuses. The plan shall include: organizations to be inspected, inspection time and focuses, inspection procedures to be adopted and staffing.

(5) Notify organizations to be inspected

The on-site inspection team shall serve, at least 3 (three) working days in advance, a notice of on-site inspection on the Accounting and Evaluation Organizations to be inspected, specifying materials required and requesting said Organizations to make relevant preparations and actively cooperate during the inspections. In the case of special inspections, the time for serving the notice may be determined according to actual needs.

    第十三条 准备阶段的主要工作

  （一）确定检查对象

  派出机构根据辖区情况拟定全面检查或专项检查的会计与评估机构名单，并在确定检查对象后及时报会计部备案。

  （二）组成现场检查组

  1.现场检查组一般由辖区派出机构负责组织。辖区注册会计与评估机构超过10家的派出机构，可以向会计部申请外地派出机构进行协助。会计部安排的现场检查，可以由会计部组成现场检查组，也可以委托派出机构进行，并可抽调各派出机构人员参加。

  2.现场检查组至少应包括两名检查人员，可根据需要聘请有关专业技术人员。所聘人员不应行使行政权利，不应接触与其相关的商业机密。

  （三）确定检查重点

  检查重点可以参考以下因素确定:

  1.结合日常监管，对检查对象最近两年内提供服务的证券期货相关机构业务情况及疑点问题，以及相关业务报告进行分析;

  2.查阅参考以前年度现场检查情况，检查机构对检查对象近两年的整改意见及其整改情况;

  3.根据日常监管及会内相关部门、派出机构、交易所、投诉举报及媒体等提供的有关信息;

  4.对检查对象内控制度进行分析;

  5.会计部，派出机构，证券、期货交易所提请关注的检查重点;

  6.其他应考虑的因素。

  （四）编制总体计划

  根据确定的检查重点，编制现场检查初步计划，应当至少包括以下内容:检查对象、检查时间、检查重点、拟采取的检查程序及人员配备情况等。

  （五）通知检查对象

  现场检查组一般应当至少提前3个工作日，向被检查会计及评估机构发出现场检查通知，明确应准备的文件资料，要求做好相关准备，积极配合检查工作。专项检查可以根据需要确定通知时间。

 Article 14  Main Operations Involved in Execution Stages

(1) The following operating procedures shall be adopted for on-site inspections:

a. Notify key persons in charge within Accounting and Evaluation Organizations and persons responsible for relevant securities and futures related projects regarding the objectives and coverage of the on-site inspection, requesting them to designate personnel responsible for on-site liaison;

b. Hear reports by key persons in charge to acquire a thorough understanding of securities and futures related services, and hold interviews with personnel concerned separately and keep records of the interviews, which should be signed by the interviewees for confirmation;

c. Request Accounting and Evaluation Organizations to provide materials required for the on-site inspection and issue documents guaranteeing the faithfulness and completeness of information contained in such materials - inspectors shall pay due attention to the faithfulness and completeness of such materials supplied;

d. Quality control and check and internal management regulations. 

In the case of inspections of Accounting and Evaluation Organizations registered in the areas within the jurisdiction of a dispatching agency, the inspection coverage may, where necessary, be extended to include subsidiaries/branches of such Organizations;

e. Focus relevant efforts on working papers of securities and futures related business and, based on actual needs, extend inspection coverage to include securities or futures related institutions;

f. Conduct review before on-site inspections can be completed - 

review as to whether all important points have been covered by the inspection, whether related special issues have been verified, whether relevant hazards and problematic issues have been examined and cleared one by one, and whether any new problems have been discovered; and

g. Exchange opinions with the Accounting and Evaluation Organization concerned, 

ensuring that relevant information has been verified and statements of the Accounting and Evaluation Organizations have been heard regarding issues/problems discovered.

(2) Working papers preparation

The on-site inspection team shall record the inspection process and issues arising therefrom in detail on working papers, 

which shall include at least the following information:

a. Issues/problems and clues discovered during routine supervision and regulation activities;

b. Reasons, key points, and the inspection method adopted, for the on-site inspection and division of manpower;

c. Issues/problems discovered during the inspection, and conclusions concerning relevant hazards and problematic issues and the corresponding (supporting) materials or evidence;

d. Information concerning the exchange of opinions (including the opinions of the organization being inspected) with the Accounting and Evaluation Organization concerned.

Every relevant photocopy shall be marked with confirmation that "(it is) identical with the original material", affixed with the seal of the organization being inspected and dated. 

Working papers shall be completed/filled out by inspectors, and reviewed by the on-site inspection team leader.

(3) Completion of on-site inspection

a. The on-site inspection team leader shall check against the on-site inspection checklist, making sure that all key issues have been examined in detail and drawing preliminary inspection conclusions;

b. The on-site inspection team summarize results of the inspection and exchange opinions with the organization being inspected according to the inspection results; and guidances and supports may be requested from the Department of Accounting for issues of serious dispute; and

c. Where, during an inspection, any Accounting and Evaluation Organization and/or related securities or futures organizations is/are found in serious violation of the law or regulations, such cases shall be reported to relevant departments without delay, so that corresponding measures can be adopted.

    第十四条 实施阶段的主要工作

  (一)现场工作现场检查工作应当采取下列工作程序:

  1.向会计与评估机构主要负责人以及证券期货相关业务项目负责人通报本次现场检查的目的、范围,并要求确定现场联系人;

  2.听取主要负责人汇报,全面了解证券期货相关业务服务的情况,分别与有关人员谈话,做好谈话记录,并由被谈话人核实后签字;

  3.要求会计与评估机构提供现场检查所需要的资料,并出具提供资料真实性、完整性的承诺函,检查人员应对其提供资料的真实性和完整性保持必要的关注;

  4.检查质量控制制度及内部管理制度。对辖区内注册的会计与评估机构检查范围,必要时应当扩展至各分支机构;

  5.对证券期货相关业务工作底稿进行重点检查,并根据需要,将检查范围扩展至证券期货相关机构;

  6.结束现场检查前的复核。确定现场检查工作是否已对所有检查重点进行了检查;是否核实了相关专项问题;是否排查了相关风险疑点;是否发现新问题;

  7.同被检查会计与评估机构交换意见。确定相关情况已经过核实,已就发现的问题听取了被检查会计与评估机构的陈述。

  (二)编制工作底稿

  现场检查组应将检查过程和发现问题详细记录于工作底稿。工作底稿应当至少包括:

  1.日常监管发现的问题和线索;

  2.本次检查的原因、检查重点、检查方式、人员分工;

  3.检查发现的问题、相关风险疑点的判断以及相应材料或证据;

  4.同被检查会计与评估机构交换意见情况,包括检查对象的意见。

  相关复印件应注明“与原件一致”,加盖被检查单位印章并签注日期。工作底稿应当由检查人员填制,现场检查组组长复核。

  (三)结束现场检查

  1.现场检查组组长核对现场检查工作重点一览表,确定所有重点问题均已进行详细检查,并形成初步检查意见;

  2.现场检查组汇总现场检查情况,根据检查情况和检查对象交换意见;对于存在严重分歧的,可以申请会计部给予技术指导和支持;

  3.检查中发现会计与评估机构及相关证券期货机构存在涉嫌严重违法违规行为的,应当立即报告相关部门,采取相应的监管措施。

 Article 15  Main Operations Involved in the Report Issuance Stage

(1) Following the end of on-site operations, the on-site inspection team shall form inspection opinions, based on the analyses and sorting-out of on-site inspection materials, and complete the inspection report with 10 (ten) working days, and submit the same to the Department of Accounting in a timely manner. 

Where the report cannot be completed within the prescribed time limit, explanations shall be provided in advance.

(2) The inspection report shall contain explicit inspection conclusions and suggestions for handling relevant cases. Where a conclusion is difficult to reach due to unresolved issues, special explanations shall be provided; and

(3) The inspection report shall include: a brief inspection overview, items inspected, inspection conclusions and opinions for the handling of relevant cases - in addition, problems existing within the organization being inspected shall be analysed in-depth, and regulatory measures shall be proposed to solve such problems and to standardize development.

    第十五条 出具报告阶段的主要工作

  （一）现场工作结束后，现场检查组应在分析整理现场检查资料的基础上，形成检查意见，在10个工作日内完成检查报告，并及时上报会计部。不能按期完成报告的，应当提前说明情况;

  （二）检查报告应当有明确的检查结论和处理建议，有疑点或难以做出结论的，要予以专项说明;

  （三）检查报告的内容应当包括:检查情况概述、检查内容、检查结论和处理建议等，同时应对检查对象存在的问题进行剖析，提出解决问题、规范发展的监管措施。

 Article 16  After 5 (five) working days of receiving the electronic version inspection report by the Department of Accounting, the inspection team shall determine the handling measure(s), and notify the organization inspected of such measure(s) in writing (unless any special provisions stipulate otherwise). Inspection results and the relevant handling measures shall be documented in the credibility records of the Accounting and Evaluation Organizations concerned and reported to the Department of Accounting for record-filing. Relevant information shall also be notified to local dispatched agencies in places where the Accounting and Evaluation Organizations are registered and, where necessary and appropriate, to relevant local departments.

Where measures more serious than warning letter are adopted, such cases shall be reported to the Department of Accounting for approval before issuance.

    第十六条 会计部收到检查报告电子版5个工作日后,检查小组应根据检查结果确定处理办法,并书面下发检查对象(有特殊规定的除外)。将检查结果及处理方法记入会计与评估机构诚信记录档案,报会计部备案。同时将有关情况通报检查对象注册地派出机构,并视情况通知当地及注册地相关部门。

  采取警示函以上监管措施的,应当报请会计部同意后下发。

 Article 17  Rectification and Follow-up Visit

(1) Where an Accounting and Evaluation Organization is required to carry out rectifications on relevant matters, the dispatched agency concerned shall urge said Organization to conscientiously work out and implement the rectification plan according to requirements specified in the inspection opinions; and request the organization inspected to submit a rectification report within 1 (one) month of receiving the inspection opinions by the organization inspected.

(2) The on-site inspection team shall make an analysis of rectification results based on the rectification report and routine supervision and regulation operations, draw up a plan for follow-up inspection visits, specify key points for follow-up visits, and conduct follow-up visits on selected organizations.

Under normal circumstances, follow-up inspection visits by on-site inspection teams shall last for no longer than 3 (three) working days. The actual implementation of the rectification plan may be inspected by interviewing relevant persons in charge, or through spot-checks on related materials or other means. Where the organization inspected fails to rectify within the prescribed time limit in compliance with the requirements, or commits acts of false rectification, further regulatory measures shall be adopted.

    第十七条 整改与回访

  (一)会计与评估机构须对有关事项进行整改的,派出机构应当及时督促会计与评估机构按照检查意见的要求,认真制定并实施整改方案;要求检查对象在收到处理意见1个月内提交整改报告,整改报告应包括整改措施的落实情况及效果。

  (二)现场检查组根据整改报告和日常监管情况,分析整改效果,制定回访检查工作计划,确定回访检查重点,及时对确定的回访对象进行回访。

  现场检查组回访检查时间一般不超过3个工作日。可以采取约见相关负责人谈话、抽查有关资料等方式了解整改方案实际落实情况。回访中发现检查对象未按要求进行限期整改或存在虚假整改行为的,应当采取进一步的监管措施。

 Article 18  Following the completion of archiving and rectification operations, the on-site inspection team shall organize and prepare working papers and various materials and, in compliance with relevant provisions under the Working Procedures for the Administration of Regulatory Archives of Accounting and Evaluation Organizations, set up the archives for the inspection, and hand it over to the archivists for unified safekeeping.

    第十八条 档案整理工作整改工作结束后，现场检查组应当及时整理完成检查工作底稿及各类资料，并按照《会计与评估机构监管档案管理工作规程》规定，建立检查工作档案，移交档案管理人员统一保管。

Chapter 4: Supplementary Provisions

  第四章 附则

 Article 19  Regulatory measures adopted against organizations inspected shall be proceeded in compliance with relevant provisions under the Accountability System for the Supervision and Regulation of Securities and Futures Related Business of Accounting Firms and Asset Evaluation Agencies.

    第十九条 对检查对象采取的监管措施依照《会计师事务所与资产评估机构证券期货相关业务监管责任制》相关规定办理。

 Article 20  Inspections on land evaluation organizations or other evaluation organizations engaging in securities and/or futures related business shall be conducted in compliance with these Procedures.

    第二十条 对土地评估机构以及其他评估机构从事证券、期货相关业务的检查,参照本规程执行。

 Article 21  For the purposes of these Procedures, "securities and futures related business" shall refer to accounting statement auditing, verification of net assets and paid-up capital, approval of profit projections and internal control systems, and special approval of the utilization of funds raised during the previous financing operations, etc. concerning securities and/or futures related organizations.

"Securities and/or futures related organizations" shall refer to listed companies, IPO securities companies, organizations engaging in securities and/or futures business, securities and futures exchanges, securities investment funds and their managing companies, securities registration and settlement organizations, etc.

    第二十一条 本规程所称证券、期货相关业务,是指证券、期货相关机构的会计报表审计、净资产验证、实收资本(股本)的审验、盈利预测审核、内部控制制度审核、前次募集资金使用情况专项审核等业务。

  证券、期货相关机构,是指上市公司、首次公开发行证券公司、证券及期货经营机构、证券及期货交易所、证券投资基金及其管理公司、证券登记结算机构等。

 Article 22  These Procedures shall come into effect on the day of promulgation.

    第二十二条 本规程自发布之日起实施。