Measures for Comprehensive Evaluation of Accounting Firms

会计师事务所综合评价办法

 

Promulgating Institution: Chinese Institute of Certified Public Accountants

Document Number: kuai Xie [2011] No.41

Promulgating Date: 07/22/2011

Effective Date: 07/22/2011

Revision History: This document has been revised pursuant to the Measures for Comprehensive Evaluation of Accounting Firms (Revised) promulgated by the Chinese Institute of Certified Public Accountants on May 25, 2012.

颁布机关: 中国注册会计师协会

文   号: 会协[2011]41号

颁布时间: 07/22/2011

实施时间: 07/22/2011

修订记录: 根据2012年5月25日中国注册会计师协会发布的《会计师事务所综合评价办法（修订）》，此文件被修订；

 

 Article 1  These Measures are formulated with a view to reflecting and evaluating the scientific development level of accounting firms (hereinafter referred to as the "Firm") in a comprehensive manner, guiding Firms to grow larger in size and stronger in capacity, and continuously improving their capability of serving national development.

    第一条 为综合反映与评价会计师事务所(以下简称事务所)科学发展水平,引导事务所做大做强,不断提升服务国家建设的能力,特制定本办法。

 Article 2  The Chinese Institute of Certified Public Accountants ("CICPA") shall, based on the achievements of the building of the mechanism for excellent performance of the profession of certified public accountants ("CPA"), organize and carry out the comprehensive evaluation of Firms, and make public the information of the top 100 Firms of the comprehensive evaluation.

    第二条 中国注册会计师协会(以下简称中注协)以注册会计师行业创先争优机制建设成果为基础,组织开展事务所综合评价工作,并公布事务所综合评价前百家有关信息。

 Article 3  The comprehensive evaluation of Firms shall be carried out once a year.

    第三条 事务所综合评价每年进行一次。

 Article 4  The CICPA shall establish a scientific mechanism for comprehensive evaluation of Firms to ensure the authority and impartiality of the evaluation results.

    第四条 中注协建立科学的事务所综合评价机制,保证评价结果的权威性和公正性。

 Article 5  All Firms duly established upon approval may participate in the comprehensive evaluation, except for those under any of the following circumstances:

(1) Firms that fail to continuously satisfy the required establishment conditions;

(2) Firms that fail to fulfill their obligations as members on time;

(3) Firms that fail to fill out the information for comprehensive evaluation as scheduled;

(4) Firms that fill out seriously distorted information for comprehensive evaluation;

(5) Firms that deliberately fill out false information for comprehensive evaluation;

(6) Firms that are terminated for any reason; or

(7) Firms with any other circumstances under which the CICPA deems it improper for them to participate in the comprehensive evaluation.

    第五条 经批准设立的事务所,除具有下列情形之一者外,均可参加综合评价:

  (一)未持续达到规定的设立条件;

  (二)未按时履行会员义务;

  (三)未按时填列综合评价信息;

  (四)填列综合评价信息严重失实;

  (五)故意填列不实评价信息;

  (六)因故终止;

  (七)中注协认定不能参加综合评价的其他情形。

 Article 6  Firms meeting the requirements of Article 5 herein shall, prior to April 30 each year, fill out the comprehensive evaluation form of the appropriate category in the comprehensive evaluation system for excellent performance of Firms, and submit the forms to the institutes of CPAs of their respective local provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the "Provincial Institute") for review.

Branch offices established by Firms in provincial administrative regions other than their registration regions shall, prior to April 20 each year, fill out the comprehensive evaluation form of the appropriate category in the comprehensive evaluation system for excellent performance of Firms, and submit the forms to the Provincial Institutes at the domiciles of the branch offices for review, according to the requirements of the comprehensive evaluation of excellent performance of Firms.

    第六条 每年4月30日前,符合本办法第五条规定的事务所,在事务所创先争优综合评价系统中填写相应类型的综合评价表,上报所在地的省、自治区、直辖市注册会计师协会(以下简称省级协会)审核。

  事务所跨省级行政区设立的分所,每年4月20日前,按照事务所创先争优综合评价的要求,在事务所创先争优综合评价系统中填写相应类型的综合评价表,上报分所所在地的省级协会审核。

 Article 7  A Firm that has merged with another Firm or has undergone division before filling out the comprehensive evaluation form may participate in the comprehensive evaluation in the capacity of the merged or divided Firm.

A Firm that has merged with another Firm or has undergone division shall submit the proof of change of registration with the relevant administration for industry and commerce, the relevant resolutions, agreements and other supporting documents.

    第七条 事务所在填列综合评价表前已合并、分立的,可以以合并、分立后的事务所参加综合评价。

  合并、分立的事务所应当提交工商管理部门变更登记手续的证明、相关决议、协议等证明材料。

 Article 8  A Firm and its branch offices shall be liable for the truthfulness of the contents of their comprehensive evaluation forms.

    第八条 事务所及其分所应当对综合评价表内容的真实性负责。

 Article 9  A Provincial Institute shall be responsible for reviewing the information filled out by the Firms and branches offices within its jurisdiction, and report relevant information to the CICPA by May 15 each year.

    第九条 省级协会负责审核本地区事务所和本地区分所的填列信息,在每年的5月15日前,上报中注协。

 Article 10  The CICPA shall conduct random inspection of the information filled out by Firms prior to June 15 each year, and shall order the Firms whose information filled out is untrue to make correction within a specified time period. Once a Firm is found to have filled out seriously distorted information or have deliberately filled out false information, the CICPA shall disqualify the Firm from comprehensive evaluation for the given year and the next year, and circulate a notice of criticism against the Firm.

    第十条 每年6月15日前,中注协对事务所填列信息进行抽查。如果发现填列信息不实的,责令事务所限期更正。如果发现填列信息严重失实或者故意填列不实信息的,取消事务所当年及下一年度综合评价资格,并通报批评。

 Article 11  The CICPA shall calculate and confirm the comprehensive evaluation score of each Firm by the end of June each year according to the comprehensive evaluation results and pursuant to these Measures, and announce the top 100 Firms through designated websites and newspapers/periodicals.

Information on Firms that are terminated prior to the announcement will not be disclosed.

    第十一条 每年6月底前,中注协根据综合评价结果,按照本办法的规定,计算并确认事务所的综合评价得分,通过认定的网站和报刊,公布事务所得分前百家的信息。

  对于在公布前终止的事务所的信息,不予公布。

 Article 12  Comprehensive evaluation of Firms shall be based on the achievements of the building of the mechanism for excellent performance of the profession of CPAs. The top 100 Firms shall be selected according to the comparable indicators of large Firms and medium-sized Firms, and be ranked according to the comprehensive evaluation indicators of Firms.

    第十二条 事务所综合评价以注册会计师行业创先争优机制建设成果为基础,按照大型事务所和中型事务所的可比指标遴选出百家事务所,并按照事务所综合评价指标排出位次。

 Article 13  The comprehensive evaluation indicators of Firms shall include: the indicator of business revenue, the indicator of CPA numbers, the quality-related indicators of comprehensive evaluation, and the indicator of penalties and disciplinary sanctions.

(1) The indicator of business revenue shall refer to the data of a Firm's audited accounting statements of the preceding year as reported to the CICPA on an annual basis.

(2) The indicator of CPA numbers shall refer to a Firm's data registered in the management system recognized by the CICPA as of December 31 of the preceding year.

(3) The quality-related indicators of comprehensive evaluation shall refer to the indicators other than the indicator of business revenue, the indicator of CPA numbers and the indicator of penalties and disciplinary sanctions as included in the comprehensive evaluation form for large Firms of the comprehensive evaluation indicator system for excellent performance of Firms.

(4) The indicator of penalties and disciplinary sanctions shall refer to the criminal punishments, administrative punishments and industry self-regulatory sanctions imposed on a Firm and its CPAs in the preceding year.

    第十三条 事务所综合评价指标包括:业务收入指标、注册会计师人数指标、综合评价质量指标、处罚和惩戒指标等四项。

  (一)业务收入指标,是指事务所每年上报注协的、经过审计的上一年度会计报表数据。

  (二)注册会计师人数指标,是指截至上一年12月31日,事务所在中注协认定的管理系统中登记的数据。

  (三)综合评价质量指标,是指会计师事务所创先争优综合评价指标体系大型事务所评价表中除了业务收入指标、注册会计师人数指标、处罚和惩戒指标以外的指标。

  (四)处罚和惩戒指标,是指上一年度,事务所及其注册会计师在执业中受到刑事处罚、行政处罚和行业惩戒的情况。

 Article 14  The comprehensive evaluation score of a Firm shall be calculated as follows:

Comprehensive evaluation score = score for the indicator of business revenue + score for the indicator of CPA numbers + score for the quality-related indicators of comprehensive evaluation – the score that shall be deducted for the penalties and disciplinary sanctions imposed on the Firm and its CPAs. Specifically:

(1) Score for the indicator of business revenue = (the Firm's business revenue / the average of the business revenue of all candidates for the top 100 Firms) × 50

(2) Score for the indicator of CPA numbers = (the number of CPAs of the Firm / the average of the number of CPAs of all candidates for the top 100 Firms) × 10

(3) Score for the quality-related indicators of comprehensive evaluation = (the sum of all scores for the quality-related indicators of comprehensive evaluation of the Firm in the comprehensive evaluation of excellent performance / the average of the sum of all scores for the quality-related indicators of comprehensive evaluation of all candidates for the top 100 Firms) × 40

(4) The score that shall be deducted for the penalties and disciplinary sanctions imposed on the Firm and its CPAs = Σ [times of (number of CPAs subject to) criminal punishments, administrative punishments and industry self-regulatory sanctions × the corresponding score]

The indicator of penalties and disciplinary sanctions shall be directly deducted according to the different types of penalties and disciplinary sanctions as follows:

1. Five (5) points shall be deducted each time the Firm is ordered to suspend business either as a separate punishment or as a punishment running concurrently with other punishments; four (4) points each time the Firm is subject to the following punishments either separately or concurrently: warning, confiscation of illegal gains and/or fines; three (3) points each time the Firm is publicly reprimanded; two (2) points each time the Firm is circulated against a notice of criticism; and one (1) point each time the Firm is admonished.

2. Four (4) points shall be deducted when the Firm's CPAs have their CPA certificate revoked or their CICPA membership cancelled. The points that shall be deducted for other administrative punishments and industry self-regulatory sanctions shall be calculated, respectively, at 50% of the points that shall be deducted when the Firm is subject to the corresponding administrative punishments and industry self-regulatory sanctions. Where the CPAs are subject to criminal punishments, the points shall be deducted according to the maximum penalty for the Firm.

    第十四条 某事务所综合评价得分的计算公式如下:

  综合评价得分=业务收入指标得分+注册会计师人数指标得分+综合评价质量指标得分–事务所和注册会计师的处罚、惩戒指标应减分值。其中:

  (一)业务收入指标得分=(该事务所业务收入/全部候选前百家事务所收入平均值)×50

  (二)注册会计师人数指标得分=(该事务所注册会计师人数/全部候选前百家事务所的注册会计师人数平均值)×10

  (三)综合评价质量指标得分=(在事务所创先争优综合评价中该事务所综合评价质量指标得分之和/全部候选前百家事务所综合评价质量指标得分之和的平均值)×40

  (四)事务所和注册会计师的处罚、惩戒指标应减分值=Σ[刑事处罚、行政处罚和行业惩戒的次数(人数)×相关分值]

  处罚和惩戒指标为直接减分项,按照下列不同处罚和惩戒种类减分:

  1.事务所受到暂停业务处罚及与其他处罚并处的,一次减5分;单处警告、没收违法所得、罚款及以上三项或者两项处罚并处的,一次减4分;受到公开谴责的,一次减3分;受到通报批评的,一次减2分;受到训诫的,一次减1分。

  2.注册会计师受到吊销注册会计师证书、撤销会员资格的,减4分;受到其他行政处罚和行业惩戒的应减分值,分别按照事务所受到相应行政处罚和行业惩戒应减分值的50%计算;受到刑事处罚的,按照对事务所的最高处罚减分。

 Article 15  The weight of the indicator of business revenue shall be gradually lowered to 45% during the two (2) years after the promulgation of these Measures, while that of the quality-related indicators of comprehensive evaluation shall be gradually raised to 45%.

    第十五条 在本办法发布后两年内将业务收入指标权重逐步降低至45%,综合评价质量指标权重逐步提高至45%。

 Article 16  Provincial Institutes may formulate their own comprehensive evaluation measures with reference to these Measures and according to their respective actual circumstances.

    第十六条 省级协会可以本办法为参照,根据自身实际情况,制定本省的综合评价办法。

 Article 17  These Measures shall come into effect on July 22, 2011.

    第十七条 本办法自2011年7月22日起施行。