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Notice of the Ministry of Finance on Supporting Accounting Firms in Establishing Branch Offices in China (Shanghai) Pilot Free Trade Zone and Carrying out the Pilot Service [Effective]
财政部关于支持会计师事务所在中国(上海)自由贸易试验区设立分所并开展试点工作的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance on Supporting Accounting Firms in Establishing Branch Offices in China (Shanghai) Pilot Free Trade Zone and Carrying out the Pilot Service 

财政部关于支持会计师事务所在中国(上海)自由贸易试验区设立分所并开展试点工作的通知

(No. 20 [2014] of the Ministry of Finance) (财会[2014]20号)

The public finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government; and the Finance Commission of Shenzhen Municipality: 各省、自治区、直辖市财政厅(局),深圳市财政委员会:
In order to diligently implement the Decision of the CPC Central Committee on Major Issues on the Deepening of Reform in All Respects and the Notice of the State Council on Issuing the Framework Plan for China (Shanghai) Pilot Free Trade Zone (No. 38 [2013] of the State Council) and promote the Certified Public Accountants (CPA) industry to grasp opportunities and accelerate development, you are hereby notified of issues concerning further opening up and supporting accounting firms in establishing branch offices in China (Shanghai) Pilot Free Trade Zone as follows: 为了认真贯彻《中共中央关于全面深化改革若干重大问题的决定》和《国务院关于印发中国(上海)自由贸易试验区总体方案的通知》(国发〔2013〕38号),促进注册会计师行业抢抓机遇加快发展,现就进一步扩大开放、支持会计师事务所在中国(上海)自由贸易试验区(以下简称上海自贸区)设立分所的有关问题通知如下:
I. An accounting firm in partnership or one that has completed the special general partnership conversion for a full year (from the date when the public finance department approves the conversion to the date when a written application for the establishment of a Shanghai Pilot Free Trade Zone branch office is filed) with proper internal integration and stable operation shall be supported in conducting pilot implementation by establishing one branch office in Shanghai Pilot Free Trade Zone. It is permitted to use its branch office name containing words of “Shanghai Pilot Free Trade Zone,” with the standard name format of “XX Accounting Firm Shanghai Pilot Free Trade Zone Branch Office” or “Shanghai XX Accounting Firm Pilot Free Trade Zone Branch Office.”   一、支持合伙制或者完成特殊普通合伙转制满一年(按自财政部门批准转制日起至提出设立上海自贸区分所的书面申请日止计算)、内部整合到位且运行平稳的会计师事务所先行试点,在上海自贸区设立一家分所,允许其使用含“上海自贸试验区”字样的分所名称,标准用名为XX会计师事务所上海自贸试验区分所或上海XX会计师事务所自贸试验区分所。
II. The procedures for the establishment of a branch office in Shanghai Pilot Free Trade Zone shall temporarily be handled according to those for the establishment of a branch office in another provincial administrative region. To establish a branch office in Shanghai Pilot Free Trade Zone, an accounting firm shall meet the conditions as set forth in Articles 23 and 24 of the Interim Measures for the Examination, Approval and Supervision of Accounting Firms (Order No. 24 of the MOF), Article 3 of the Interim Measures for the Administration of the Branch Offices of Accounting Firms (No. 2 [2010], MOF), and Article 3 of the Notice of the Ministry of Finance and the China Securities Regulatory Commission on Adjusting the Application Conditions of Accounting Firms for Securities Qualifications (No. 2 [2012], MOF). Application materials and approval procedures shall be governed by reference to the relevant provisions in the aforesaid three documents.
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   二、在上海自贸区设立分所暂按跨省级行政区划设立分所审批办理。会计师事务所在上海自贸区设立分所,应当同时具备《会计师事务所审批和监督暂行办法》(财政部令第24号)第二十三条、第二十四条规定的条件、《会计师事务所分所管理暂行办法》(财会〔2010〕2号)第三条规定的条件和《财政部 证监会关于调整证券资格会计师事务所申请条件的通知》(财会〔2012〕2号)第三条规定的条件。申请材料和审批流程参照上述三个文件的相关规定办理。
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