| Announcement of the China Securities Regulatory Commission, Ministry of Industry and Information Technology of the People's Republic of China, Ministry of Justice of the People's Republic of China, Ministry of Finance of the People's Republic of China | | 中国证券监督管理委员会、中华人民共和国工业和信息化部、中华人民共和国司法部、中华人民共和国财政部公告 |
| (No. 52 [2020]) | | （〔2020〕52号） |
| The Provisions on the Administration of Recordation of Securities Service Institutions Engaging in Securities Services are hereby issued, and shall come into force on August 24, 2020. | | 现公布 《证券服务机构从事证券服务业务备案管理规定》，自2020年8月24日起施行。 |
| China Securities Regulatory Commission | | 证监会 |
| Ministry of Industry and Information Technology | | 工业和信息化部 |
| Ministry of Justice | | 司法部 |
| Ministry of Finance | | 财政部 |
| July 24, 2020 | | 2020年7月24日 |
| Provisions on the Administration of Recordation of Securities Service Institutions Engaging in Securities Services | | 证券服务机构从事证券服务业务备案管理规定 |
| Article 1 These Provisions are developed in accordance with the Securities Law, for the purposes of strengthening the supervision and administration of securities service institutions engaging in securities services, regulating the conduct of securities service institutions engaging in securities services of undergoing recordation formalities with the China Securities Regulatory Commission (hereinafter referred to as the “CSRC”) and the relevant departments of the State Council, and maintaining the order of the securities market. | | 第一条 为加强对证券服务机构从事证券服务业务活动的监督管理，规范证券服务机构从事证券服务业务向中国证券监督管理委员会（以下简称中国证监会）和国务院有关主管部门备案的行为，维护证券市场秩序，根据《证券法》，制定本规定。 |
| Article 2 A securities service institution engaging in securities services shall undergo recordation formalities in accordance with these Provisions. | | 第二条 证券服务机构从事证券服务业务应当按照本规定备案。 |
| For the purpose of these Provisions, "securities service institution" means an accounting firm, law firm, or securities service institution engaging in asset appraisal, credit rating, financial advisory, or information technology system services. | | 本规定所称证券服务机构，是指会计师事务所、律师事务所以及从事资产评估、资信评级、财务顾问、信息技术系统服务的证券服务机构。 |
| Article 3 The CSRC and the relevant departments of the State Council shall, in accordance with the law, supervise and administer the recordation conduct of securities service institutions engaging in securities services. | | 第三条 中国证监会和国务院有关主管部门依法对证券服务机构从事证券服务业务的备案行为实施监督管理。 |
| The granting of recordation by the CSRC and the relevant departments of the State Council of to a securities service institution engaging in securities services does not represent the accreditation of the practice capability of the securities service institution. | | 中国证监会和国务院有关主管部门为证券服务机构从事证券服务业务备案，不代表对证券服务机构执业能力的认可。 |
| Article 4 An accounting firm engaging in the following securities services shall undergo recordation formalities with the CSRC and the relevant departments of the State Council in accordance with these Provisions: | | 第四条 会计师事务所从事下列证券服务业务，应当按照本规定向中国证监会和国务院有关主管部门备案： |
| (1) Preparing and issuing auditor's reports on financial statements, auditor's reports on internal control, attestation reports on internal control, capital verification reports, earnings forecast review reports, and other documents required by the CSRC and the relevant departments of the State Council for securities business activities such as the offering, listing, quotation, and trading of securities. | | （一）为证券的发行、上市、挂牌、交易等证券业务活动制作、出具财务报表审计报告、内部控制审计报告、内部控制鉴证报告、验资报告、盈利预测审核报告，以及中国证监会和国务院有关主管部门规定的其他文件； |
| (2) Preparing and issuing auditor's reports on financial statements, auditor's reports on internal control, attestation reports on internal control, capital verification reports, earnings forecast review reports, and other documents required by the CSRC and the relevant departments of the State Council for securities companies and their asset management products. | | （二）为证券公司及其资产管理产品制作、出具财务报表审计报告、内部控制审计报告、内部控制鉴证报告、验资报告、盈利预测审核报告，以及中国证监会和国务院有关主管部门规定的其他文件。 |
| If an accounting firm participates in the audit of any important component of, or an entity under the control of, a relevant entity in subparagraph (1) of the preceding paragraph, and either the total assets or revenue of the auditee reaches 15% of the amount of the corresponding item on the audited consolidated financial statements for the most recently completed period of the relevant entity in subparagraph (1) of the preceding paragraph, the accounting firm shall be deemed to be engaged in securities services. | | 会计师事务所参与前款第（一）项相关主体重要组成部分或者其控制的主体的审计，其审计对象的资产总额、营业收入中的一项达到前款第（一）项相关主体最近一期经审计合并财务报表对应项目金额百分之十五的，视同从事证券服务业务。 |
| Article 5 A law firm that provides securities services for the following securities activities and prepares and issues legal opinions shall undergo recordation formalities with the CSRC and the relevant departments of the State Council in accordance with these Provisions: | | 第五条 律师事务所为下列证券活动提供证券服务业务，制作、出具法律意见书，应当按照本规定向中国证监会和国务院有关主管部门备案： |
| (1) The initial public offering and listing of stocks and depositary receipts. | | （一）首次公开发行股票、存托凭证及上市； |
| (2) The offering and listing of securities by a listed company. | | （二）上市公司发行证券及上市； |
| (3) The takeover, material asset restructuring, and share repurchase of a listed company or unlisted public company. | | （三）上市公司及非上市公众公司收购、重大资产重组及股份回购； |
| (4) The merger, split, and spin-off of a listed company. | | （四）上市公司合并、分立及分拆； |
| (5) A listed company or unlisted public company implements an equity incentive plan or employee stock ownership plan. | | （五）上市公司及非上市公众公司实行股权激励计划或者员工持股计划； |
| (6) The public offering, listing, and trading of corporate bonds. | | （六）公开发行公司债券及上市交易； |
| (7) A domestic enterprise directly or indirectly offers securities overseas or lists its securities overseas for trading (including seasoned equity offering). | | （七）境内企业直接或者间接到境外发行证券或者将其证券在境外上市交易（包括后续增发股份）； |
| (8) A joint stock limited company transfers stock to specific investors which results in an accumulative total of more than 200 shareholders, and a joint stock limited company applies for the quotation and public transfer of its stock on the National Equities Exchange and Quotations. | | （八）股份有限公司股票向特定对象转让导致股东累计超过200人，以及股份有限公司申请股票在全国中小企业股份转让系统挂牌并公开转让； |
| (9) A joint stock limited company offers stock to specific investors which results in an accumulative total of more than 200 shareholders, and an unlisted public company with more than 200 shareholders offers stock to specific investors and publicly offers stock to unspecific qualified investors. | | （九）股份有限公司向特定对象发行股票导致股东累计超过200人，股东人数超过200人的非上市公众公司向特定对象发行股票，以及向不特定合格投资者公开发行股票。 |
| Article 6 An asset appraisal institution engaging in the following securities services shall undergo recordation formalities with the CSRC and the relevant departments of the State Council in accordance with these Provisions: | | 第六条 资产评估机构从事下列证券服务业务，应当按照本规定向中国证监会和国务院有关主管部门备案： |
| (1) Preparing and issuing asset appraisal reports and other documents required by the CSRC and the relevant departments of the State Council for securities offering, listing, quotation, and trading entities, entities under their control, and takeover targets, among others. | | （一）为证券发行、上市、挂牌、交易的主体及其控制的主体、并购标的等制作、出具资产评估报告，以及中国证监会和国务院有关主管部门规定的其他文件； |
| (2) Preparing and issuing asset appraisal reports and other documents required by the CSRC and the relevant departments of the State Council for securities companies and their asset management products. | | （二）为证券公司及其资产管理产品制作、出具资产评估报告，以及中国证监会和国务院有关主管部门规定的其他文件。 |
| Article 7 A credit rating institution engaging in the following securities services shall undergo recordation formalities with the CSRC in accordance with these Provisions: | | 第七条 资信评级机构从事下列证券服务业务，应当按照本规定向中国证监会备案： |
| (1) Preparing and issuing credit rating reports and providing related rating services for the offerings of bonds and asset-backed securities lawfully registered with the CSRC. | | （一）为经中国证监会依法注册发行的债券、资产支持证券制作、出具资信评级报告及提供相关评级服务； |
| (2) Preparing and issuing credit rating reports and providing related rating services for bonds and asset-backed securities (except government bonds) listed for trading or quoted for transfer on stock exchanges and other national securities trading venues approved by the State Council, among others. | | （二）为在证券交易所、国务院批准的其他全国性证券交易场所等上市交易或者挂牌转让的债券、资产支持证券（国债除外）制作、出具资信评级报告及提供相关评级服务； |
| (3) Preparing and issuing credit rating reports and providing related rating services for issuers, promoters, listed companies, unlisted public companies, and securities companies in relation to the securities specified in subparagraphs (1) and (2) of this Article. | | （三）为本条第（一）项和第（二）项规定的证券的发行人、发起机构、上市公司、非上市公众公司、证券公司制作、出具资信评级报告及提供相关评级服务； |
| (4) Preparing and issuing credit rating reports and providing related rating services for other ratees specified by the CSRC. | | （四）为中国证监会规定的其他评级对象制作、出具资信评级报告及提供相关评级服务。 |
| Article 8 A financial advisory institution that provides plan designs, issues professional opinions, or otherwise provides securities services, with respect to the takeovers, material asset restructuring, mergers, splits, spin-offs, share repurchases, incentive matters, and other relevant matters of listed companies which have a material effect on the equity structure, assets and liabilities, and revenue and profits, among others, of the listed companies shall undergo recordation formalities with the CSRC in accordance with these Provisions. | | 第八条 财务顾问机构为上市公司收购、重大资产重组、合并、分立、分拆、股份回购、激励事项等对上市公司股权结构、资产和负债、收入和利润等具有重大影响的相关事项提供方案设计、出具专业意见等证券服务业务的，应当按照本规定向中国证监会备案。 |
| Article 9 An information technology system service institution engaging in the following securities services shall undergo recordation formalities with the CSRC in accordance with these Provisions: | | 第九条 信息技术系统服务机构从事下列证券服务业务，应当按照本规定向中国证监会备案： |
| (1) The development, testing, integration, and evaluation of important information systems. | | （一）重要信息系统的开发、测试、集成及测评； |
| (2) The operation, maintenance, and routine security management of important information systems. | | （二）重要信息系统的运维及日常安全管理。 |
| For the purpose of the preceding paragraph, “important information system” means an information system supporting the key business system of a securities trading venue, securities depository and clearing institution, or any other core institution in the securities market, or a securities broker-dealer or special securities business service institution, the abnormality of which will have a material effect on the securities market and investors. | | 前款所称重要信息系统，是指支撑证券交易场所、证券登记结算机构等证券市场核心机构，证券经营机构和证券专项业务服务机构关键业务系统，出现异常将对证券市场和投资者产生重大影响的信息系统。 |
| Article 10 A securities service institution engaging in securities services for the first time shall undergo recordation formalities within ten working days of signing a service agreement, and submit the following materials: | | 第十条 证券服务机构首次从事证券服务业务，应当在签订服务协议之日起10个工作日内备案，报送下列材料： |
| (1) The recordation form for a securities service institution. | | （一）证券服务机构备案表； |
| (2) The business license of the securities service institution and the practice permit or recordation document obtained from the appropriate department in charge of the industry. | | （二）证券服务机构营业执照、在行业主管部门取得的执业许可或者备案文件； |
| (3) The information on whether the securities service institution or any of its employees recorded under these Provisions is under an investigation for the alleged violation of any law or regulation in practice, or under a criminal investigation by the judicial authority, or has received criminal punishment, administrative punishment, regulatory measures, self-regulatory measures, and disciplinary action for practice in the past three years. | | （三）证券服务机构及其依照本规定备案的从业人员因执业行为涉嫌违法违规被立案调查，或者被司法机关立案侦查，以及近三年因执业行为受到刑事处罚、行政处罚、监督管理措施、自律监管措施和纪律处分的情况； |
| (4) Other materials required by the CSRC and the relevant departments of the State Council. | | （四）中国证监会和国务院有关主管部门规定的其他材料。 |
| If a securities service institution actually engages in securities services for the first time at a time earlier than the time of signing the service agreement, it shall undergo recordation formalities within ten working days of actually engaging in securities services. | | 证券服务机构首次从事证券服务业务的实际时间早于签订服务协议时间的，应当在实际从事证券服务业务之日起10个工作日内备案。 |
| Article 11 Where an accounting firm or asset appraisal institution engaging in securities services undergoes recordation formalities for the first time, it shall, in addition to the recordation materials specified in Article 10 of these Provisions, submit the following materials: | | 第十一条 会计师事务所、资产评估机构从事证券服务业务首次备案，除了提交本规定第十条规定的备案材料外，还应当提交下列材料： |
| (1) A description of the quality control rules and other internal management rules for engaging in securities services and the implementation thereof. | | （一）从事证券服务业务质量控制制度等内部管理制度及执行情况说明； |
| (2) Information on certified public accountants and asset appraisers as of the end of the month before recordation. | | （二）截至备案上月末注册会计师、资产评估师情况； |
| (3) Information on partners (shareholders) as of the end of the month before recordation. | | （三）截至备案上月末合伙人（股东）情况； |
| (4) The auditor's report on the financial statements for the previous year. | | （四）上一年度财务报表审计报告； |
| (5) Information on the professional liability insurance policy (if any). | | （五）职业责任保险保单信息（如有）。 |
Article 12 Where a law firm engaging in securities services undergoes recordation formalities for the first time, it shall, in addition to the recordation materials specified in Article 10 of these Provisions, submit the following materials:
．．．．．． | | 第十二条 律师事务所从事证券服务业务首次备案，除了提交本规定第十条规定的备案材料外，还应当提交下列材料：
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