| Notice by the Ministry of Finance and the China Securities Regulatory Commission of Issuing the Measures for the Administration of Recordation of Securities Services Provided by Accounting Firms | | 财政部、证监会关于印发《会计师事务所从事证券服务业务备案管理办法》的通知 |
| (No. 11 [2020] of the Ministry of Finance) | | （财会〔2020〕11号） |
| Relevant accounting firms: | | 有关会计师事务所： |
| For the purposes of regulating the recordation of securities services provided by accounting firms, and promoting the formation of a market-oriented selection and scientific management pattern, in accordance with the Law of the People's Republic of China on Certified Public Accountants and the Securities Law of the People's Republic of China, and other laws, the Ministry of Finance and the China Securities Regulatory Commission have developed the Measures for the Administration of Recordation of Securities Services Provided by Accounting Firms, which are hereby issued, and shall come into force on August 24, 2020. You are hereby notified of the relevant matters as follows: | | 为规范会计师事务所从事证券服务业务备案行为，推动形成市场化筛选及科学管理格局，根据《中华人民共和国注册会计师法》、《中华人民共和国证券法》等，财政部会同证监会制定了《会计师事务所从事证券服务业务备案管理办法》，现予印发，自2020年8月24日起施行。有关事项通知如下： |
| I. Recordation channels | | 一、关于备案渠道 |
| An accounting firm providing securities services may log on the financial accounting industry management system or the CSRC's recordation system for accounting firms and asset appraisal institutions (hereinafter referred to as the “CSRC's recordation system”) to enter recordation information. The Ministry of Finance (“MOF”) and the China Securities Regulatory Commission (“CSRC”) shall implement the requirements of the “decentralization-control-service” reform of the State Council and realize the sharing of recordation information by sending information among systems. The accounting firm only needs to enter recordation information in one system and confirm the submission in another system, and is not required to enter relevant information repeatedly. | | 会计师事务所从事证券服务业务，可以选择登录财政会计行业管理系统或证监会会计师事务所与资产评估机构备案系统（以下简称证监会备案系统）填报备案信息。财政部、证监会贯彻落实国务院“放管服”改革要求，通过系统间信息推送的方式实现备案信息共享。会计师事务所只需在一个系统填报备案信息，并在另一个系统确认提交，无需重复填报。 |
| II. Initial recordation | | 二、关于首次备案 |
| Where an accounting firm logs on the financial accounting industry management system to enter the recordation information on securities services, the financial accounting industry management system will automatically export the existing information, and the accounting firm shall submit the information upon verification and supplementation. The financial accounting industry management system will automatically send recordation information to the CSRC's recordation system. The accounting firm shall log on the CSRC's recordation system to confirm submission. | | 会计师事务所登录财政会计行业管理系统填报证券服务业务备案信息的：财政会计行业管理系统自动导出已有信息，会计师事务所核对、补充后提交；财政会计行业管理系统自动将备案信息推送至证监会备案系统；会计师事务所登录证监会备案系统确认提交。 |
| Where an accounting firm logs on the CSRC's recordation system to enter the information on the recordation of securities services, it may upload the recordation form as required after completing the form offline. The CSRC's recordation system will send the recordation information to the financial accounting industry management system. If the information entered by the accounting firm in the CSRC's recordation system is inconsistent with the existing information in the financial accounting industry management system, the recordation form will be returned, and the accounting firm shall resubmit information after verifying and correcting the relevant information in the CSRC's recordation system. | | 会计师事务所登录证监会备案系统填报证券服务业务备案信息的：可在线下将备案表格填写完整后按要求上传，证监会备案系统将备案信息推送至财政会计行业管理系统；会计师事务所在证监会备案系统中填报的信息与财政会计行业管理系统中已有信息不符的，将予以退回，并需在证监会备案系统中核对更正相关信息后重新提交。 |
| III. Recordation of major matters | | 三、关于重大事项备案 |
| Where an accounting firm that has filed recordation has any modification as set forth in subparagraphs (1) through (6) of Article 9 of these Measures, after it performs relevant procedures at the provincial finance department according to the provisions of the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms, the financial accounting industry management system will, at the same time, send the relevant modification information to the CSRC's recordation system, and the accounting firm shall log on the CSRC's recordation system to confirm submission. | | 已备案会计师事务所发生本办法第九条第（一）至（六）项变更的，按照《会计师事务所执业许可和监督管理办法》规定在省级财政部门履行相关程序后，财政会计行业管理系统同步将相关变更信息推送至证监会备案系统，会计师事务所登录证监会备案系统确认提交。 |
| Where an accounting firm that has filed recordation has any other modification matter as set forth in Article 9 of these Measures, it may enter recordation information through the financial accounting industry management system or the CSRC's recordation system. | | 已备案会计师事务所发生本办法第九条其他变更事项的，可以选择财政会计行业管理系统或证监会备案系统填报备案信息。 |
| IV. Annual recordation | | 四、年度备案 |
| An accounting firm providing securities services shall undergo annual recordation according to the provisions of these Measures before April 30 each year, and may enter annual recordation information in the financial accounting industry management system or the CSRC's recordation system. | | 会计师事务所从事证券服务业务，应当在每年4月30日前按本办法规定进行年度备案，年度备案信息可以选择财政会计行业管理系统或证监会备案系统填报。 |
| V. Methods for entering the initial recordation information of the original accounting firms qualified for providing securities services | | 五、原证券资格会计师事务所首次备案信息填报方式 |
| After these Measures come into force, the financial accounting industry management system and the CSRC's recordation system will automatically generate the recordation information of the original accounting firms qualified for providing securities services, and the relevant accounting firms may verify and supplement information through the financial accounting industry management system or the CSRC's recordation system. | | 本办法实施后，财政会计行业管理系统、证监会备案系统自动生成原证券资格会计师事务所备案信息，相关会计师事务所可以选择财政会计行业管理系统或证监会备案系统进行核对、补充填报。 |
| Annex: Measures for the Administration of Recordation of Securities Services Provided by Accounting Firms | | 附件：会计师事务所从事证券服务业务备案管理办法 |
| Ministry of Finance | | 财政部 |
| China Securities Regulatory Commission | | 证监会 |
| July 21, 2020 | | 2020年7月21日 |
| Annex | | 附件 |
| Measures for the Administration of Recordation of Securities Services Provided by Accounting Firms | | 会计师事务所从事证券服务业务备案管理办法 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purposes of strengthening the supervision and administration of securities services provided by accounting firms legally formed within the territory of the People's Republic of China, regulating the recordation of securities services provided by accounting firms, and promoting the formation of a market-oriented selection and scientific management pattern, these Measures are developed in accordance with the Law of the People's Republic of China on Certified Public Accountants and the Securities Law of the People's Republic of China, and other laws. | | 第一条 为加强对中华人民共和国境内依法设立的会计师事务所从事证券服务业务活动的监督管理，规范会计师事务所从事证券服务业务备案行为，推动形成市场化筛选及科学管理格局，根据《中华人民共和国注册会计师法》、《中华人民共和国证券法》等，制定本办法。 |
| Article 2 An accounting firm providing securities services shall comply with the relevant provisions of the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms. | | 第二条 会计师事务所从事证券服务业务，应当遵守《会计师事务所执业许可和监督管理办法》有关规定。 |
| Article 3 An accounting firm undergoing the recordation of securities services shall implement the “decentralization-control-service” reform requirements of the State Council, and optimize services and strengthen information sharing in accordance with the Guiding Opinions of the State Council on Accelerating the Promotion of “Internet + Government Services.” Accounting firms are not required to submit materials repeatedly. | | 第三条 会计师事务所从事证券服务业务备案应当贯彻落实国务院“放管服”改革要求，根据《国务院关于加快推进“互联网＋政务服务”工作的指导意见》，优化办事服务，加强信息共享，会计师事务所无需重复填报材料。 |
| Article 4 An accounting firm providing the following securities services shall undergo recordation in accordance with these Measures: | | 第四条 会计师事务所从事下列证券服务业务，应当按照本办法进行备案： |
| (1) Preparing and issuing financial statement audit reports, internal control audit reports, internal control authentication reports, capital verification reports and earnings forecast examination reports for securities offering, listing, quotation, trading, and other securities services. | | （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。 |
| ．．．．．． | | ．．．．．． |
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