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Decision of the Ministry of Finance to Amend the Departmental Rules of Two Ministries including the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms [Effective]
财政部关于修改《会计师事务所执业许可和监督管理办法》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. 97) (第97号)

The Decision of the Ministry of Finance to Amend the Departmental Rules of Two Ministries including the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms, as deliberated and adopted at the executive meeting of the Ministry of Finance, is hereby issued. 《财政部关于修改<会计师事务所执业许可和监督管理办法>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。
Minister: Liu Kun 部长  刘昆
January 2, 2019 2019年1月2日
Decision of the Ministry of Finance to Amend the Departmental Rules of Two Ministries including the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms 财政部关于修改《会计师事务所执业许可和监督管理办法》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 Measures for the Practice Licensing and Supervision and Administration of Accounting Firms shall be amended as follows:   一、对《会计师事务所执业许可和监督管理办法》作出修改
(1) Subparagraph (4), paragraph 1 of Article 17 is amended to read: “uniform social credit code.” (一)将第十七条第一款第四项修改为“统一社会信用代码”。
Subparagraphs (5) and (6) of paragraph 1 are deleted. 删去第一款第五项、第六项。
In paragraph 2, “the valid certificate on domicile and the valid certificate on the time of residence” is replaced with “materials.” 将第二款中的“住所有效证明和居留时间有效证明”修改为“材料”。
(2) Subparagraph (4), paragraph 1 of Article 31 is amended to read: “uniform social credit code of the branch.” (二)将第三十一条第一款第四项修改为“分所统一社会信用代码”。
...... 删去第一款第六项。
 将第二款中的“上一年度会计师事务所业务收入证明”修改为“上一年度会计师事务所业务收入情况”。
 ......

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