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Notice by the Ministry of Finance of Issuing the Interim Measures for the Personnel with Other Professional Qualifications to Serve as the Partners of Special General Partnership Accounting Firms [Effective]
财政部关于印发《其他专业资格人员担任特殊普通合伙会计师事务所合伙人暂行办法》的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance of Issuing the Interim Measures for the Personnel with Other Professional Qualifications to Serve as the Partners of Special General Partnership Accounting Firms 

财政部关于印发《其他专业资格人员担任特殊普通合伙会计师事务所合伙人暂行办法》的通知

(No. 4 [2018] of the Ministry of Finance) (财会〔2018〕4号)

The public finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government; and the Finance Commission of Shenzhen Municipality: 各省、自治区、直辖市财政厅(局),深圳市财政委员会:
In order to effectively implement the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms (Order No. 89, MOF), continuously stipulate the vitality of the accounting service market, and promote the normalized and sustainable development of accounting firms, the Ministry of Finance has developed the Interim Measures for the Personnel with Other Professional Qualifications to Serve as the Partners of Special General Partnership Accounting Firms, which are hereby issued, and shall come into force on March 1, 2018. 为做好《会计师事务所执业许可和监督管理办法》(财政部令第89号)的贯彻实施,不断激发会计服务市场活力,推动会计师事务所规范可持续发展,我部制定了《其他专业资格人员担任特殊普通合伙会计师事务所合伙人暂行办法》,现予印发,自2018年3月1日起施行。
Annex: Interim Measures for the Personnel with Other Professional Qualifications to Serve as the Partners of Special General Partnership Accounting Firms 附件:其他专业资格人员担任特殊普通合伙会计师事务所合伙人暂行办法
Ministry of Finance 财 政 部
February 6, 2018 2018年2月6日
Annex: 附件:
Interim Measures for the Personnel with Other Professional Qualifications to Serve as the Partners of Special General Partnership Accounting Firms 其他专业资格人员担任特殊普通合伙会计师事务所合伙人暂行办法
Article 1 These Measures are developed in accordance with the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms (Order No. 89, MOF) for the purpose of regulating the administration of the personnel with other professional qualifications serving as the partners of special general partnership accounting firms.   第一条 为规范其他专业资格人员担任特殊普通合伙会计师事务所合伙人的管理,根据《会计师事务所执业许可和监督管理办法》(财政部令第89号),制定本办法。
Article 2 Where a person who fails to meet the conditions as prescribed in item (1) or (3) of paragraph 1 of Article 11 of the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms, but has obtained the professional qualifications of Chinese Certified Public Valuer, Chinese Certified Tax Agent, or Chinese Registered Cost Engineer meets the following conditions, he or she may serve as a partner of a special general partnership accounting firm (hereinafter referred to as a “partner with other professional qualifications):   第二条 不符合《会计师事务所执业许可和监督管理办法》第十一条第一款第一项和第三项规定的条件,但具有中国资产评估师、中国税务师、中国造价工程师职业资格的人员,符合下列条件的,可以担任特殊普通合伙会计师事务所的合伙人(以下简称其他专业资格合伙人):
(1) Working as a full-time employee in an accounting firm. (一)在会计师事务所专职工作;
(2) Having never been given any criminal punishment. (二)未受过刑事处罚;
(3) Having not been given any administrative punishment for the practice within the three years before serving as a partner. (三)成为合伙人前3年内未因执业行为受到行政处罚;
(4) Having engaged in the work related to such qualifications for five consecutive years after obtaining the aforesaid professional qualifications. (四)取得上述职业资格后最近连续5年从事与该资格相关的工作;
(5) Having a stable domicile inside China with a living term of not less than six months each year, and having consecutively resided in China in the last five years or more. (五)在境内有稳定住所,每年在境内居留不少于6个月,且最近连续居留已满5年。
Article 3 The proportion of partners with other professional qualifications to all partners of a special general partnership accounting firm and to all members of the partner management committee shall not exceed 20%. The shares of partnership property held by partners with other professional qualifications shall not exceed 20% of the partnership property of the accounting firm, and none of the partners with other professional qualifications may be ranked among the top five partners in terms of the shares of partnership property he or she holds.
......
   第三条 其他专业资格合伙人在特殊普通合伙会计师事务所合伙人总数中的比例,以及在合伙人管理委员会总人数中的比例不得超过20%。其他专业资格合伙人所持有的合伙财产份额不得超过会计师事务所合伙财产的20%,且任一其他专业资格合伙人所持有的合伙财产份额均不得位居合伙人合伙财产份额前5位。
......

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