>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Notice of the Ministry of Finance and the China Insurance Regulatory Commission on Issuing the Interim Measures for Professional Liability Insurance for Accounting Firms [Effective]
财政部、保监会关于印发《会计师事务所职业责任保险暂行办法》的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance and the China Insurance Regulatory Commission on Issuing the Interim Measures for Professional Liability Insurance for Accounting Firms 

财政部、保监会关于印发《会计师事务所职业责任保险暂行办法》的通知

(No. 13 [2015] of the Ministry of Finance) (财会﹝2015﹞13号)

The public finance departments (or bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government; the Finance Commission of Shenzhen Municipality; all local offices of the China Insurance Regulatory Commission (“CIRC”); and all property insurance companies: 各省、自治区、直辖市财政厅(局),深圳市财政委员会,各保监局,各财产保险公司:
For purposes of regulating the purchase of professional liability insurance by accounting firms, improving the ability of accounting firms to make professional liability compensation, and promoting the sustainable development of accounting firms, in accordance with the Law of the People's Republic of China on Certified Public Accountants, the Insurance Law of the People's Republic of China and other relevant laws and regulations, the Ministry of Finance and the CIRC have developed the Interim Measures for Professional Liability Insurance for Accounting Firms, which are hereby issued and shall come into force on July 1, 2015. 为规范会计师事务所职业责任保险投保行为,提高会计师事务所职业责任赔偿能力,促进会计师事务所可持续发展,根据《中华人民共和国注册会计师法》、《中华人民共和国保险法》和其他有关法律法规,财政部、保监会制定了《会计师事务所职业责任保险暂行办法》,现予印发,自2015年7月1日起施行。
Annex: Interim Measures for Professional Liability Insurance for Accounting Firms 附件:会计师事务所职业责任保险暂行办法
Ministry of Finance 财政部
China Insurance Regulatory Commission 保监会
June 30, 2015 2015年6月30日
Annex: 附件:
Interim Measures for Professional Liability Insurance for Accounting Firms 会计师事务所职业责任保险暂行办法
Chapter I General Provisions 

第一章 总 则

Article 1 For purposes of regulating the purchase of professional liability insurance by accounting firms, improving the ability of accounting firms to make professional liability compensation, and promoting the sustainable development of accounting firms, these Measures are developed in accordance with the Law of the People's Republic of China on Certified Public Accountants, the Insurance Law of the People's Republic of China and other relevant laws and regulations.   第一条 为了规范会计师事务所职业责任保险投保行为,提高会计师事务所职业责任赔偿能力,促进会计师事务所可持续发展,根据《中华人民共和国注册会计师法》、《中华人民共和国保险法》和其他有关法律法规,制定本办法。
Article 2 For the purpose of these Measures, “professional liability insurance for accounting firms” (hereinafter referred to as the “professional liability insurance”) means the insurance under which an accounting firm or any of its partners and shareholders or any other practitioner shall assume the compensation liability in accordance with the law for any economic loss caused by its or his practicing activities to any client or other interested parties.   第二条 本办法所称会计师事务所职业责任保险(以下简称职业责任保险),是指会计师事务所及其合伙人、股东和其他执业人员因执业活动造成委托人或其他利害关系人经济损失,依法应当承担赔偿责任的保险。
The practicing activities of an accounting firm and its partners and shareholders and other practitioners include auditing services and other non-auditing services provided by them in accordance with the law. 会计师事务所及其合伙人、股东和其他执业人员的执业活动包括其依法开展的审计业务和其他非审计业务。
Article 3 Accounting firms are encouraged to purchase professional liability insurance based on their actual operation, management and needs for development. Where the aggregate limit of indemnity for professional liability insurance purchased by an accounting firm reaches the amount as set forth in Article 9 or 10 of these Measures, no more professional risk fund needs to be withdrawn. The withdrawn professional risk fund shall be handled in accordance with the provisions of relevant laws and regulations, and as agreed upon in the partnership agreement or the bylaws of the accounting firm.   第三条 鼓励会计师事务所根据本所经营管理情况和发展需要投保职业责任保险。会计师事务所投保的职业责任保险累计赔偿限额达到本办法第九条或第十条规定的金额的,可以不再提取职业风险基金。已提取的职业风险基金的处理,按照有关法律法规的规定和会计师事务所合伙协议或公司章程的约定办理。
Chapter II Purchase of Insurance 

第二章 投 保

Article 4 An accounting firm shall uniformly manage the professional liability insurance purchased by it. In principle, the professional liability insurance for its branches shall be uniformly purchased by the head office.   第四条 会计师事务所对本所投保职业责任保险实行统一管理。分所的职业责任保险,原则上由总所统一投保。
Article 5 An accounting firm shall, in priority, purchase the professional liability insurance for its auditing services.   第五条 会计师事务所应当优先为本所的审计业务投保职业责任保险。
The accounting firm may purchase the professional liability insurance for its other non-auditing services based on its business risk degree and development needs. 会计师事务所可以根据业务风险程度和自身发展需要为其他非审计业务投保职业责任保险。
Article 6 Professional liability insurance includes main insurance and additional insurance. An accounting firm may, on the basis of purchasing the main insurance, purchase additional insurance such as the insurance for the loss of account books and the insurance for extending the retrospective period of insurance purchased for the first time.   第六条 职业责任保险包括主险和附加险。会计师事务所可以在投保主险的基础上,为本所投保账册文件丢失险、首次投保追溯期扩展险等附加险。
...... ......

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥300.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese