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Decision of the Ministry of Finance to Amend Two Departmental Rules including the Administrative Measures for Agency Bookkeeping [Effective]
财政部关于修改《代理记账管理办法》等2部部门规章的决定 [现行有效]
【法宝引证码】

Order of the Ministry of Finance of the People's Republic of China 

中华人民共和国财政部令

(No. 98) (第98号)

The Decision of the Ministry of Finance to Amend Two Departmental Rules including the Administrative Measures for Agency Bookkeeping, as deliberated and adopted at the executive meeting of the Ministry of Finance, is hereby issued and shall come into force on the date of issuance. 《财政部关于修改<代理记账管理办法>等2部部门规章的决定》已经财政部部务会议审议通过,现予公布,自公布之日起施行。
Minister: Liu Kun 部长  刘昆
March 14, 2019 2019年3月14日
Decision of the Ministry of Finance to Amend Two Departmental Rules including the Administrative Measures for Agency Bookkeeping 财政部关于修改《代理记账管理办法》等2部部门规章的决定
As decided at the executive meeting of the Ministry of Finance: 财政部部务会议决定:
I. The Administrative Measures for Agency Bookkeeping are amended as follows:   一、对《代理记账管理办法》作出修改
(1) Article 4 is amended to read: “An institution which applies for the agency bookkeeping qualification shall meet the following conditions at the same time: (一)将第四条修改为:“申请代理记账资格的机构应当同时具备以下条件:
“(1) It is an enterprise formed in accordance with the law. “(一)为依法设立的企业;
“(2) It has not less than three full-time employees. “(二)专职从业人员不少于3名;
“(3) The person in charge of the agency bookkeeping business is qualified for the professional technical post at or above the level of an accountant or has conducted the accounting work for not less than three years and is a full-time employee. “(三)主管代理记账业务的负责人具有会计师以上专业技术职务资格或者从事会计工作不少于三年,且为专职从业人员;
“(4) It has sound internal rules for the agency bookkeeping business. “(四)有健全的代理记账业务内部规范。
“The employee of the bookkeeping agency shall have the basic knowledge and business skills of the accounting profession, be able to handle the basic accounting business independently, and be evaluated and certified by the bookkeeping agency. “代理记账机构从业人员应当具有会计类专业基础知识和业务技能,能够独立处理基本会计业务,并由代理记账机构自主评价认定。
“For the purpose of paragraph 1 of this Article, ‘full-time employees' means the personnel who conduct the agency bookkeeping business only at one bookkeeping agency.” “本条第一款所称专职从业人员是指仅在一个代理记账机构从事代理记账业务的人员。”
(2) Article 5 is amended to read: “An institution that applies for the agency bookkeeping qualification shall submit an application and the following materials to the local approval authority, and be responsible for the veracity of the submitted materials: (二)将第五条修改为:“申请代理记账资格的机构,应当向所在地的审批机关提交申请及下列材料,并对提交材料的真实性负责:
“(1) Uniform social credit code. “(一)统一社会信用代码;
“(2) The person in charge of the agency bookkeeping business shall have the qualification for the professional technical post at or above the level of an accountant or has made a written undertaking that he or she has conducted the accounting work for not less than three years. “(二)主管代理记账业务的负责人具备会计师以上专业技术职务资格或者从事会计工作不少于三年的书面承诺;
“(3) A written undertaking that the full-time employee works on a full-time basis at the institution. “(三)专职从业人员在本机构专职从业的书面承诺;
“(4) Internal rules for the agency bookkeeping business.” “(四)代理记账业务内部规范。”
(3) In subparagraph (2) of Article 6, “20 days” is replaced with “ten days.” (三)将第六条第(二)项中的“20日”修改为“10日”。
Subparagraph (3) is amended to read: “(3) If it makes an approval decision, it shall issue the agency bookkeeping permit to the applicant within ten days after making the decision, and announce to the public. The approval authority shall conduct full coverage routine inspection and if it finds that the actual situation is inconsistent with the content of the undertaking, it shall revoke the approval and impose on a punishment in accordance with the law.”
......
 第(三)项修改为:“(三)作出批准决定的,应当自作出决定之日起10日内向申请人发放代理记账许可证书,并向社会公示。审批机关进行全覆盖例行检查,发现实际情况与承诺内容不符的,依法撤销审批并给予处罚。”
......

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