| Order of the Ministry of Finance | | 财政部令 |
| (No. 89) | | （第89号） |
| The Ministry of Finance has revised the Interim Measures for the Approval and Supervision of Accounting Firms (Order No. 24, MOF) and the revised Measures for the Practice Licensing and Supervision and Administration of Accounting Firms, as deliberated and adopted at the minister's executive meeting, are hereby issued, and shall come into force on October 1, 2017. | | 财政部对《会计师事务所审批和监督暂行办法》（财政部令第24号）进行了修订，修订后的《会计师事务所执业许可和监督管理办法》已经部长办公会审议通过。现予公布，自2017年10月1日起施行。 |
| Minister: Xiao Jie | | 部长 肖捷 |
| August 20, 2017 | | 2017年8月20日 |
| Measures for the Practice Licensing and Supervision and Administration of Accounting Firms | | 会计师事务所执业许可和监督管理办法 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purposes of regulating the practice licensing of accounting firms and their branches, strengthening the supervision and administration of accounting firms, and promoting the sound development of the industry of certified public accountants (CPAs), these Measures are developed in accordance with the Law of the People's Republic of China on Certified Public Accountants (hereinafter referred to as the “Law on Certified Public Accountants”), the Partnership Enterprise Law of the People's Republic of China, the Company Law of the People's Republic of China and other relevant laws and administrative regulations. | | 第一条 为规范会计师事务所及其分所执业许可，加强对会计师事务所的监督管理，促进注册会计师行业健康发展，根据《中华人民共和国注册会计师法》（以下简称《注册会计师法》）、《中华人民共和国合伙企业法》、《中华人民共和国公司法》等法律、行政法规，制定本办法。 |
| Article 2 These Measures shall apply to the administration, supervision and guidance of accounting firms and CPAs by the Ministry of Finance and public finance departments of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as “provincial public finance departments”). | | 第二条 财政部和省、自治区、直辖市人民政府财政部门（以下简称省级财政部门）对会计师事务所和注册会计师进行管理、监督和指导，适用本办法。 |
| Article 3 Provincial public finance departments shall observe the principles of openness, fairness, impartiality, convenience for the people and efficiency, handle the practice licensing of accounting firms in their regions in accordance with the law, and conduct supervision and administration of accounting firms in their regions. | | 第三条 省级财政部门应当遵循公开、公平、公正、便民、高效的原则，依法办理本地区会计师事务所执业许可工作，并对本地区会计师事务所进行监督管理。 |
| The Ministry of Finance and provincial public finance departments shall strengthen the policy guidance of accounting firms and CPAs, create a fair accounting market environment, and direct and encourage accounting firms to continuously improve internal governance to realize orderly development. | | 财政部和省级财政部门应当加强对会计师事务所和注册会计师的政策指导，营造公平的会计市场环境，引导和鼓励会计师事务所不断完善内部治理，实现有序发展。 |
| Provincial public finance departments shall promote the online handling of political affairs, and facilitate accounting firms' practice licensing application and modification recordation. | | 省级财政部门应当推进网上政务，便利会计师事务所执业许可申请和变更备案。 |
| Article 4 Accounting firms and CPAs shall abide by laws and administrative regulations, comply with professional ethics and practicing standards and rules. | | 第四条 会计师事务所、注册会计师应当遵守法律、行政法规，恪守职业道德，遵循执业准则、规则。 |
| Article 5 The independent, objective and impartial practice of accounting firms and CPAs shall be protected by law, which shall not be illegally intervened by any entity or individual. | | 第五条 会计师事务所、注册会计师依法独立、客观、公正执业，受法律保护，任何单位和个人不得违法干预。 |
| Article 6 An accounting firm may adopt the form of general partnership, special general partnership or limited liability company. | | 第六条 会计师事务所可以采用普通合伙、特殊普通合伙或者有限责任公司形式。 |
| An accounting firm that conducts the securities service business or any other specific business relating to public interest prescribed by any law or administrative regulation shall adopt the form of general partnership or special general partnership, and accept the supervision of the Ministry of Finance. | | 会计师事务所从事证券服务业务和经法律、行政法规规定的关系公众利益的其他特定业务，应当采用普通合伙或者特殊普通合伙形式，接受财政部的监督。 |
| Chapter II Obtainment of the Practicing License of an Accounting Firm | | 第二章 会计师事务所执业许可的取得 |
| Article 7 An accounting firm shall, within 60 days from obtaining the business license, apply to the local provincial public finance department for the practicing license. | | 第七条 会计师事务所应当自领取营业执照之日起60日内，向所在地的省级财政部门申请执业许可。 |
| Where the accounting firm fails to obtain the practicing license, it shall not conduct business activities in the name of an accounting firm, and shall not conduct the business prescribed in Article 14 of the Law on Certified Public Accountants (hereinafter referred to as the “statutory business on CPAs”). | | 未取得会计师事务所执业许可的，不得以会计师事务所的名义开展业务活动，不得从事《注册会计师法》第十四条规定的业务（以下简称注册会计师法定业务）。 |
| Article 8 A general partnership accounting firm that applies for the practicing license shall meet the following conditions: | | 第八条 普通合伙会计师事务所申请执业许可，应当具备下列条件： |
| (1) It has two or more partners, and the partners meet the conditions prescribed in Article 11 of these Measures. | | （一）2名以上合伙人，且合伙人均符合本办法第十一条规定条件； |
| (2) It has a written partnership agreement. | | （二）书面合伙协议； |
| (3) It has business places. | | （三）有经营场所。 |
| Article 9 A special general partnership accounting firm that applies for the practicing license shall meet the following conditions: | | 第九条 特殊普通合伙会计师事务所申请执业许可，应当具备下列条件： |
| (1) It has 15 or more partners who are CPAs, and its partners meet the conditions prescribed in Articles 11 and 12 of these Measures. | | （一）15名以上由注册会计师担任的合伙人，且合伙人均符合本办法第十一条、第十二条规定条件； |
| (2) It has 60 or more CPAs. | | （二）60名以上注册会计师； |
| (3) It has a written partnership agreement. | | （三）书面合伙协议； |
| (4) It has business places. | | （四）有经营场所； |
| (5) It meets other conditions prescribed by laws and administrative regulations or by the Ministry of Finance upon authorization. | | （五）法律、行政法规或者财政部依授权规定的其他条件。 |
| Article 10 A limited liability accounting firm that applies for the practicing license shall meet the following conditions: | | 第十条 有限责任会计师事务所申请执业许可，应当具备下列条件： |
| (1) It has five or more shareholders, and its shareholders all meet the conditions prescribed in Article 11 of these Measures. | | （一）5名以上股东，且股东均符合本办法第十一条规定条件； |
| (2) It has registered capital of not less than 300,000 yuan. | | （二）不少于人民币30万元的注册资本； |
| (3) It has company's bylaws jointly formulated by shareholders. | | （三）股东共同制定的公司章程； |
| (4) It has business places. | | （四）有经营场所。 |
| Article 11 In addition to the provision of Article 12 of these Measures, the partner (or shareholder) of an accounting firm shall meet the following conditions: | | 第十一条 除本办法第十二条规定外，会计师事务所的合伙人（股东），应当具备下列条件： |
| (1) He or she has the practicing qualification of CPAs. | | （一）具有注册会计师执业资格； |
| (2) He or she has not received any administrative penalty for the practice within the three years before serving as the partner (or shareholder). | | （二）成为合伙人（股东）前3年内没有因为执业行为受到行政处罚； |
| (3) He or she has provided auditing services in the accounting firm in the last three consecutive years and for not less than ten years on an accumulative basis, or has provided auditing services in the accounting firm in the last five consecutive years after obtaining the practicing qualification of CPAs. | | （三）最近连续3年在会计师事务所从事审计业务且在会计师事务所从事审计业务时间累计不少于10年或者取得注册会计师执业资格后最近连续5年在会计师事务所从事审计业务； |
| (4) He or she has not been given a decision of rejecting the application, disapproving the application or revoking the practicing license of an accounting firm by the provincial public finance department within three years before serving as the partner (or shareholder) due to application for the practicing license of an accounting firm by fraud, bribery or any other illicit means. | | （四）成为合伙人（股东）前3年内没有因欺骗、贿赂等不正当手段申请会计师事务所执业许可而被省级财政部门作出不予受理、不予批准或者撤销会计师事务所执业许可的决定； |
| (5) He or she has a stable domicile within China with a living term of not less than six months each year, and has 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。 |
| Where his or her CPA practicing qualification is revoked or canceled since he or she is given any administrative penalty or criminal punishment, the number of years when he or she provides auditing services in the accounting firm before his or her practicing qualification is revoked or canceled shall not be included in the accumulative number of years prescribed in item (3), paragraph 1 of this Article. | | 因受行政处罚、刑事处罚被吊销、撤销注册会计师执业资格的，其被吊销、撤销执业资格之前在会计师事务所从事审计业务的年限，不得计入本条第一款第三项规定的累计年限。 |
| Article 12 A person who fails to meet the conditions prescribed in item (1) or item (3), paragraph 1 of Article 11 of these Measures but has the relevant professional qualification may, as agreed upon in the partnership agreement, serve as the partner that performs specific internal management functions or conducts the consulting business of the special general partnership accounting firm, but shall not serve as the chief partner or the partner implementing partnership affairs, or exercise control over the accounting firm in any form. The specific measures shall be developed separately. | | 第十二条 不符合本办法第十一条第一款第一项和第三项规定的条件，但具有相关职业资格的人员，经合伙协议约定，可以担任特殊普通合伙会计师事务所履行内部特定管理职责或者从事咨询业务的合伙人，但不得担任首席合伙人和执行合伙事务的合伙人，不得以任何形式对该会计师事务所实施控制。具体办法另行制定。 |
| Article 13 A general partnership accounting firm and a special general partnership accounting firm shall set up the post of chief partner, which shall be held by the partner that implements partnership affairs. | | 第十三条 普通合伙会计师事务所和特殊普通合伙会计师事务所应当设立首席合伙人，由执行合伙事务的合伙人担任。 |
| A limited liability accounting firm shall set up the post of chief accountant, which shall be held by the legal representative, and the legal representative shall be a shareholder of the limited liability accounting firm. | | 有限责任会计师事务所应当设立主任会计师，由法定代表人担任，法定代表人应当是有限责任会计师事务所的股东。 |
| The chief partner (or chief accountant) shall meet the following conditions: | | 首席合伙人（主任会计师）应当符合下列条件： |
| (1) He or she has a stable domicile within China with a living term of not less than six months each year, and has consecutively resided in China in the last ten years or more. | | （一）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10年； |
| (2) He or she has the capability and experience to perform on behalf of the accounting firm the partnership agreement or management power granted by the company's bylaws. | | （二）具有代表会计师事务所履行合伙协议或者公司章程授予的管理职权的能力和经验。 |
| Article 14 An accounting firm shall strengthen the control of practicing quality, and establish and improve the system of power and responsibilities of partners (or shareholders), signing CPAs and other practitioners in the control of practicing quality. | | 第十四条 会计师事务所应当加强执业质量控制，建立健全合伙人（股东）、签字注册会计师和其他从业人员在执业质量控制中的权责体系。 |
| The chief partner (or chief accountant) shall assume subject responsibility for the practicing quality of the accounting firm. The partner (or shareholder) in charge of auditing services and the partner (or shareholder) in charge of quality control shall assume direct responsibility for the quality of auditing services of the accounting firm. The partner (or shareholder) in charge of the auditing service project shall assume direct responsibility for the audit quality of specific business projects undertaken under his or her arrangement. | | 首席合伙人（主任会计师）对会计师事务所的执业质量负主体责任。审计业务主管合伙人（股东）、质量控制主管合伙人（股东）对会计师事务所的审计业务质量负直接主管责任。审计业务项目合伙人（股东）对组织承办的具体业务项目的审计质量负直接责任。 |
| Article 15 Where a CPA serves as a partner (or shareholder) of an accounting firm, and the transfer of practicing relation is involved, the CPA shall undergo formalities for transfer from the former accounting firm at the CPA association of the province, autonomous region or municipality directly under the Central Government (hereinafter referred to as the “provincial CPA association”). If the CPA is the partner (or shareholder) of the former accounting firm, the CPA shall also, in accordance with the provisions of relevant laws, administrative regulations and the partner agreement or the company's bylaws, undergo the formalities for withdrawal from partnership or equity transfer. | | 第十五条 注册会计师担任会计师事务所的合伙人（股东），涉及执业关系转移的，该注册会计师应当先在省、自治区、直辖市注册会计师协会（以下简称省级注册会计师协会）办理从原会计师事务所转出的手续。若为原会计师事务所合伙人（股东）的，还应当按照有关法律、行政法规，以及合伙协议或者公司章程的规定，先办理退伙或者股权转让手续。 |
| Article 16 The name of an accounting firm shall comply with the relevant provisions of the state. Without approval, the accounting firm shall not use the name of any other accounting firm that has obtained the practicing license. | | 第十六条 会计师事务所的名称应当符合国家有关规定。未经同意，会计师事务所不得使用包含其他已取得执业许可的会计师事务所字号的名称。 |
| Article 17 To apply for the practicing license of an accounting firm, the applicant shall submit the following materials to the provincial public finance department at the place where it is located: | | 第十七条 申请会计师事务所执业许可，应当向其所在地的省级财政部门提交下列材料： |
| (1) An application form for the practicing license of an accounting firm. | | （一）会计师事务所执业许可申请表； |
| (2) Materials showing the compliance of the practicing experience of the partners (or shareholders) of the accounting firm with the prescribed conditions. | | （二）会计师事务所合伙人（股东）执业经历等符合规定条件的材料； |
| (3) Summary statement on CPAs that plan to practice in the accounting firm. | | （三）拟在该会计师事务所执业的注册会计师情况汇总表； |
| (4) Photocopy of the business license. | | （四）营业执照复印件； |
| (5) Photocopy of the written partnership agreement or the company's bylaws. | | （五）书面合伙协议或者公司章程复印件； |
| (6) Photocopy of the title or use right certificate of the business place. | | （六）经营场所产权证明或者使用权证明复印件。 |
| Where a partner (or shareholder) is an overseas person or a person migrated abroad, he or she shall also submit the valid certificate on domicile and the valid certificate on the time of residence and the letter of commitment that meet the conditions prescribed in item (5), paragraph 1 of Article 11 or item (1), paragraph 3 of Article 13 of these Measures. | | 合伙人（股东）是境外人员或移居境外人员的，还应当提交符合本办法第十一条第一款第五项、第十三条第三款第一项条件的住所有效证明和居留时间有效证明及承诺函。 |
| Where a new accounting firm is formed as a result of business combination or division, the business combination or division agreement shall also be submitted when the application is filed. | | 因合并或者分立新设会计师事务所的，申请时还应当提交合并协议或者分立协议。 |
| The applicant shall be responsible for the authenticity, accuracy and integrity of the content of application materials. | | 申请人应当对申请材料内容的真实性、准确性、完整性负责。 |
| Article 18 The provincial public finance department shall examine the application materials submitted by the applicant. If the application materials are incomplete or are not of the statutory form, it shall, on the spot or within five days of receipt of the application materials, inform the applicant of all required supplements and corrections at one time. If the application materials are complete and are of the statutory form, or the applicant has submitted all supplements and corrections as required, the application shall be accepted. If an application is accepted or not accepted, a written certificate affixed with the special seal of the administrative authority and dated shall be issued to the applicant. | | 第十八条 省级财政部门应当对申请人提交的申请材料进行审查。对申请材料不齐全或者不符合法定形式的，应当当场或者在接到申请材料后5日内一次性告知申请人需要补正的全部内容。对申请材料齐全、符合法定形式，或者申请人按照要求提交全部补正申请材料的应当受理。受理申请或者不予受理申请，应当向申请人出具加盖本行政机关专用印章和注明日期的书面凭证。 |
| Where the provincial public finance department accepts an application, it shall, within five days, announce such information as the name of the accounting firm, the practicing qualifications of the partners (or shareholders) and the practice time in the application materials. | | 省级财政部门受理申请的，应当将申请材料中有关会计师事务所名称以及合伙人（股东）执业资格及执业时间等情况在5日内予以公示。 |
| Article 19 The provincial public finance department shall verify the information on the applicant through the financial and accounting industry management system, and make a decision to approve or disapprove the practicing license of an accounting firm within 30 days of acceptance of the application. | | 第十九条 省级财政部门应当通过财政会计行业管理系统对申请人有关信息进行核对，并自受理申请之日起30日内作出准予或者不予会计师事务所执业许可的决定。 |
| Article 20 Where the provincial public finance department makes a decision to approve the practicing license of an accounting firm, it shall, within ten days after making the approval decision, issue to the applicant a written decision to approve the practicing license, issue the practicing certificate of the accounting firm, and make an announcement. The licensing approval decision shall indicate the following matters: | | 第二十条 省级财政部门作出准予会计师事务所执业许可决定的，应当自作出准予决定之日起10日内向申请人出具准予行政许可的书面决定、颁发会计师事务所执业证书，并予以公告。准予许可决定应当载明下列事项： |
| (1) The name and organizational form of the accounting firm. | | （一）会计师事务所的名称和组织形式； |
| (2) Names of the partners (or shareholders) of the accounting firm. | | （二）会计师事务所合伙人（股东）的姓名； |
| (3) The name of the chief partner (or chief CPA) of the accounting firm. | | （三）会计师事务所首席合伙人（主任会计师）的姓名； |
| (4) Business scope of the accounting firm. | | （四）会计师事务所的业务范围。 |
| Article 21 Where the provincial public finance department makes a decision to approve the practicing license of an accounting firm, it shall, within 30 days after making the approval decision, report the licensing approval decision to the Ministry of Finance for recordation. | | 第二十一条 省级财政部门作出准予会计师事务所执业许可决定的，应当自作出准予决定之日起30日内将准予许可决定报财政部备案。 |
| Where the Ministry of Finance finds that the licensing approval is inappropriate, it shall, within 30 days of receipt of the licensing approval decision, notify the provincial public finance department to conduct examination once again. | | 财政部发现准予许可不当的，应当自收到准予许可决定之日起30日内通知省级财政部门重新审查。 |
| Where the provincial public finance department finds after re-examination that the applicant fails to meet the conditions for applying for the practicing license prescribed in these Measures, it shall revoke the practicing license and make an announcement thereon. | | 省级财政部门重新审查后发现申请人不符合本办法规定的申请执业许可的条件的，应当撤销执业许可，并予以公告。 |
| Article 22 Where the provincial public finance department makes the decision to disapprove the practicing license of an accounting firm, it shall issue a written decision to the applicant within ten days from making the decision and notify the administrative department for industry and commerce. | | 第二十二条 省级财政部门作出不予会计师事务所执业许可决定的，应当自作出决定之日起10日内向申请人出具书面决定，并通知工商行政管理部门。 |
| The written decision shall state the reason for disapproving the licensing, and inform the applicant of the right to apply for administrative reconsideration or file an administrative lawsuit in accordance with the law. | | 书面决定应当说明不予许可的理由，并告知申请人享有依法申请行政复议或者提起行政诉讼的权利。 |
| Where the practice licensing application of an accounting firm is disapproved and the enterprise continues to exist, it shall not conduct the statutory business on CPAs, shall not continue to use the words “accounting firm” in enterprise name, and shall undergo modification formalities at the administrative department for industry and commerce within 20 days after receiving the licensing disapproval decision. | | 会计师事务所执业许可申请未予准许，企业主体继续存续的，不得从事注册会计师法定业务，企业名称中不得继续使用“会计师事务所”字样，申请人应当自收到不予许可决定之日起20日内办理工商变更登记。 |
| Article 23 The partner (or shareholder) of an accounting firm shall complete the formalities for transferring to the accounting firm within 30 days after the accounting firm obtains the practicing certificate. | | 第二十三条 会计师事务所的合伙人（股东）应当自会计师事务所取得执业证书之日起30日内办理完成转入该会计师事务所的手续。 |
| The CPA shall not practice in the accounting firm to which he or she plans to transfer before completing the transfer formalities. | | 注册会计师在未办理完成转入手续以前，不得在拟转入的会计师事务所执业。 |
| Article 24 An accounting firm shall improve the occupational risk prevention mechanism, establish the occupation risk fund, and handle the occupational liability insurance. The specific measures shall be otherwise developed by the Ministry of Finance. | | 第二十四条 会计师事务所应当完善职业风险防范机制，建立职业风险基金，办理职业责任保险。具体办法由财政部另行制定。 |
| The partner of a special general partnership accounting firm shall, in accordance with the provisions of the Partnership Enterprise Law and other laws and regulations and as agreed upon in the partnership agreement, assume the corresponding liability for debts of the accounting firm. | | 特殊普通合伙会计师事务所的合伙人按照《合伙企业法》等法律法规的规定及合伙协议的约定，对会计师事务所的债务承担相应责任。 |
| Chapter III Obtainment of the Practicing License of a Branch of an Accounting Firm | | 第三章 会计师事务所分所执业许可的取得 |
| Article 25 An accounting firm that forms a branch shall apply for the practicing license of a branch in accordance with the provisions of these Measures. | | 第二十五条 会计师事务所设立分支机构应当依照本办法规定申请分所执业许可。 |
| Article 26 The name of a branch of an accounting firm shall be in the form of “name of the accounting firm + name of the administrative division at the place where the branch is located + branch”. | | 第二十六条 会计师事务所分所的名称应当采用“会计师事务所名称＋分支机构所在行政区划名＋分所”的形式。 |
Article 27 An accounting firm shall conduct essential uniform management of the branches formed by it in such aspects as personnel, financial affairs, businesses, technical standards and information management, and assume legal liability for the branches' business activities, practicing quality and debts.
．．．．．． | | 第二十七条 会计师事务所应当在人事、财务、业务、技术标准、信息管理等方面对其设立的分所进行实质性的统一管理，并对分所的业务活动、执业质量和债务承担法律责任。
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