| Notice by the Ministry of Finance of Issuing the Measures for the Administration of Selection and Employment of Accounting Firms by State-Owned Financial Enterprises | | 财政部关于印发《国有金融企业选聘会计师事务所管理办法》的通知 |
| (No. 6 [2020] of the Ministry of Finance) | | （财金[2020]6号） |
| The People's Bank of China, the China Banking and Insurance Regulatory Commission, the China Securities Regulatory Commission, and the State Administration of Foreign Exchange; all central financial enterprises; finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau of Xinjiang Production and Construction Corps: | | 人民银行、银保监会、证监会、外汇局，各中央金融企业，各省、自治区、直辖市、计划单列市财政厅(局)，新疆生产建设兵团财政局： |
| For the purposes of strengthening the management of state-owned financial assets, regulating the selection and employment of accounting firms by state-owned financial enterprises, improving the quality of financial audit, protecting the lawful rights and interests of investors of financial enterprises and accounting firms, and promoting fair competition in the industry of certified public accountants, the Measures for the Administration of Selection and Employment of Accounting Firms by State-Owned Financial Enterprises are hereby issued to you for your compliance and implementation. | | 为加强国有金融资产管理，规范国有金融企业选聘会计师事务所行为，提高金融审计质量，维护金融企业出资人和会计师事务所的合法权益，促进注册会计师行业的公平竞争，现将《国有金融企业选聘会计师事务所管理办法》印发给你们，请遵照执行。 |
| All financial administrative departments shall forward this Notice to financial infrastructure enterprises within their respective jurisdictions for implementation. | | 各金融管理部门请将本文转发至所属金融基础设施类企业执行。 |
| The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning and the Finance Bureau of Xinjiang Production and Construction Corps shall forward this Notice to local financial enterprises for implementation. | | 各省、自治区、直辖市、计划单列市财政厅(局)及新疆生产建设兵团财政局请将本文转发地方金融企业执行。 |
| Annex: Measures for the Administration of Selection and Employment of Accounting Firms by State-Owned Financial Enterprises | | 附件：国有金融企业选聘会计师事务所管理办法 |
| Ministry of Finance | | 财政部 |
| February 7, 2020 | | 2020年2月7日 |
| Annex: | | 附件： |
| Measures for the Administration of Selection and Employment of Accounting Firms by State-Owned Financial Enterprises | | 国有金融企业选聘会计师事务所管理办法 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 These Measures are developed in accordance with the Company Law of the People's Republic of China, the Accounting Law of the People's Republic of China, the Law of the People's Republic of China on Certified Public Accountants, the Bidding Law of the People's Republic of China, the Financial Rules for Financial Enterprises, and other applicable laws and regulations for the purposes of strengthening the management of state-owned financial assets, regulating the selection and employment of accounting firms by state-owned financial enterprises, improving the quality of financial audit, protecting the lawful rights and interests of investors of state-owned financial enterprises and accounting firms, and promoting fair competition in the industry of certified public accountants. | | 第一条 为加强国有金融资产管理，规范国有金融企业选聘会计师事务所行为，提高金融审计质量，维护国有金融企业出资人和会计师事务所的合法权益，促进注册会计师行业的公平竞争，根据《中华人民共和国公司法》、《中华人民共和国会计法》、《中华人民共和国注册会计师法》、《中华人民共和国招投标法》、《金融企业财务规则》及相关法律法规，制定本办法。 |
| Article 2 For the purposes of these Measures, “state-owned financial enterprises” (hereinafter referred to as “financial enterprises”) means wholly state-owned and state-controlled financial enterprises (including financial enterprises actually controlled by the state), state sovereign wealth funds, state-owned financial holding companies, and state-owned financial investment operating institutions legally formed within or outside the territory of the People's Republic of China and have obtained a financial business permit, as well as financial infrastructure and other enterprises or institutions that provide substantial financial services. | | 第二条 本办法所称国有金融企业(以下称金融企业)，是指在中华人民共和国境内外依法设立的获得金融业务许可证的国有独资及国有控股金融企业(含国有实际控制金融企业)、国家主权财富基金、国有金融控股公司、国有金融投资运营机构，以及金融基础设施等实质性开展金融业务的其他企业或机构。 |
| Article 3 For the purposes of these Measures, the “selection and employment of an accounting firm by a financial enterprise” means that a financial enterprise employs an accounting firm to produce audit opinions or audit reports on its periodical financial reports (including financial reports under the Accounting Standards of China and financial reports under the International Financial Reporting Standards, here and below) in accordance with the requirements of applicable laws and regulations. | | 第三条 本办法所称金融企业选聘会计师事务所是指金融企业根据相关法律法规要求，聘用会计师事务所对定期财务报告(包括中国会计准则财务报告和国际财务报告准则财务报告，下同)发表审计意见、出具审计报告的行为。 |
| Article 4 The employment, renewal of employment, or dismissal of an accounting firm by a financial enterprise shall be decided by the shareholders' meeting or the board of directors, and the audit committee of the board of directors entrusted by the shareholders' meeting or the board of directors shall be responsible for implementation and be accountable to all shareholders. For a financial enterprise without the shareholders' meeting or the board of directors, the institution performing the investor's duties may decide on or authorize the financial enterprise to decide on relevant matters. | | 第四条 金融企业聘用、续聘、解聘会计师事务所，由股东(大)会或者董事会决定，具体实施由股东(大)会或董事会委托董事会审计委员会负责落实，并对全体股东负责。对于未设股东(大)会或董事会的金融企业，由履行出资人职责的机构决定或授权金融企业决定相关事项。 |
| Article 5 A financial enterprise shall select and employ an accounting firm under the principles of openness, fairness, impartiality, and good faith. | | 第五条 金融企业选聘会计师事务所应当遵循公开、公平、公正和诚实信用的原则。 |
| No entity or individual may, in violation of any law or administrative regulation, restrict or reject any accounting firm's participation in the selection and employment of an accounting firm by a financial enterprise, nor may it or him intervene in the bidding process by any means. | | 任何单位和个人不得违反法律、行政法规规定，限制或者排斥会计师事务所参加金融企业会计师事务所选聘，不得以任何方式干涉招标投标活动。 |
| Article 6 A financial enterprise shall, in accordance with the provisions of applicable laws and regulations and the requirements of the audit engagement, provide necessary conditions for the accounting firm to provide auditing services, perform necessary auditing procedures and obtain sufficient audit evidence, and shall not restrict or interfere with the accounting firm's and certified public accountants' access to or obtainment of data and materials necessary for the audit, or affect the accounting firm's and certified public accountants' independent provision of auditing services and objective issuance of audit opinions. | | 第六条 金融企业应当按照有关法律法规规定及审计业务约定书要求，为会计师事务所开展审计业务、履行必要审计程序、取得充分审计证据提供必要条件，不得限制、干扰会计师事务所及注册会计师调阅、获取审计必需的数据资料，不得影响会计师事务所及注册会计师独立开展审计业务、客观发表审计意见。 |
| Article 7 An accounting firm which undertakes and provides auditing services for financial enterprises shall abide by the auditing standards and the code of professional ethics, fulfill obligations and complete audit projects in strict accordance with the audit engagement, and offer audit opinions in an independent and objective manner. | | 第七条 会计师事务所承接和执行金融企业审计业务的，应当遵守审计准则和职业道德规范，严格按照业务约定书履行义务、完成审计项目，独立客观发表审计意见。 |
| An accounting firm shall audit financial enterprises in strict accordance with the principle of independence, if it finds in the auditing process that a financial enterprise has any major potential risk, material asset loss or clue to violation of laws and regulations, it shall communicate with shareholder entities of the financial enterprise and file a report with the finance department and financial regulator at the same level in a timely manner. | | 会计师事务所应严格遵循独立性原则开展金融企业审计业务，审计过程中发现金融企业存在重大风险隐患、重大资产损失和违法违规线索的，应及时与金融企业股东单位沟通，并及时向同级财政部门和金融监管部门报告。 |
| Chapter II Eligibility Requirements for Accounting Firms | | 第二章 会计师事务所资质要求 |
| Article 8 A financial enterprise shall employ an accounting firm that meets the following basic eligibility requirements: | | 第八条 金融企业聘用的会计师事务所要具备以下基本资质： |
| (1) It has legally existed for three years or more since it was legally formed and registered within China, and if it is an accounting firm that has been restructured from a limited liability firm to a special general partnership or a general partnership, its years of operation before restructuring shall be counted in its period of legal existence. | | (一)在中国境内依法注册成立3年及以上，由有限责任制转为特殊的普通合伙制或普通合伙制的会计师事务所，延续转制前的经营年限； |
| (2) It has fixed business premises, a sound organizational structure, and adequate and effective rules for internal management and control. | | (二)具有固定的工作场所，组织机构健全，内部管理和控制制度较为完善并且执行有效； |
| (3) It has a good practice record, is able to complete auditing tasks on time according to the quality requirements, has no significant audit quality problems or bad records in audit performance, and has the capability to withstand the corresponding audit risks. | | (三)具有良好的执业质量记录，按时保质完成审计工作任务，在审计工作中没有出现重大审计质量问题和不良记录，具备承担相应审计风险的能力； |
| (4) It has good professional records and social reputation, and complies with laws, regulations and policies on financial audit. | | (四)具有良好的职业记录和社会声誉，认真执行有关财务审计的法律、法规和政策规定： |
| (5) It is able to keep confidential the trade secrets of the audited financial enterprise and maintain the security of financial information of the state. | | (五)能够保守被审计金融企业的商业秘密，维护国家金融信息安全； |
| (6) Other requirements as set forth by the Ministry of Finance. | | (六)财政部规定的其他条件。 |
| Article 9 An accounting firm which audits a financial enterprise must meet eligibility requirements appropriate for the size of the financial enterprise in terms of number of certified public accountants, years of operation, and scale of business, among others. More specifically: | | 第九条 承担金融企业审计业务的会计师事务所，注册会计师人数、经营年限、业务规模等资质条件必须与金融企业规模相适应，具体要符合以下条件： |
| (1) If the total end-of-period assets of the financial enterprise stated in its audited consolidated financial statements in the last accounting year are valued at 500 billion yuan or more, the employed accounting firm shall have at least 100 certified public accountants and have continuously provided auditing services for financial enterprises in the last three years. | | (一)金融企业最近一个会计年度经审计的合并财务会计报表期末资产总额在5000亿元以上的，受聘会计师事务所注册会计师人数不少于100人，近3年内有连续从事金融企业审计相关经验； |
| (2) If the total end-of-period assets of the financial enterprise stated in its audited consolidated financial statements in the last accounting year are valued at one trillion yuan or more, the employed accounting firm shall have at least 200 certified public accountants and have continuously provided auditing services for financial enterprises in the last three years. | | (二)金融企业最近一个会计年度经审计的合并财务会计报表期末资产总额达10000亿元以上的，受聘会计师事务所注册会计师不少于200人，近3年内有连续从事金融企业审计相关经验； |
| (3) A large accounting firm that has been restructured into a special general partnership has the priority to undertake the annual auditing of central financial enterprises under equal conditions. | | (三)已经完成特殊普通合伙转制的大型会计师事务所，在同等条件下可优先承担中央金融企业的年度审计工作。 |
| Article 10 An accounting firm may not provide new or expand auditing services for financial enterprises within three years if it falls under any of the following circumstances: | | 第十条 会计师事务所存在下列情形之一的，3年内不得新增和扩展金融企业审计业务： |
| (1) It has been given an administrative punishment, such as confiscation of illegal income, fine, and suspension of part of business by the Ministry of Finance or the provincial finance department for its violation of laws and regulations in the last three years. | | (一)近3年内因违法违规行为被财政部、省级财政部门给予没收违法所得、罚款、暂停执行部分业务等行政处罚； |
| (2) It has been given a warning by the Ministry of Finance or the provincial finance department twice or more in the last three years. | | (二)近3年内被财政部、省级财政部门给予警告两次以上； |
| (3) The accounting firm has found that a financial enterprise audited by it in the last three years has any material asset loss, major financial fraud, or a financial enterprise or its person in charge has any serious violation of laws and regulations but has not fulfilled auditing procedures such as attention, identification and evaluation in accordance with the relevant provisions of the Auditing Standards for Certified Public Accountants of China and the Code of Professional Ethics of Certified Public Accountants of China, or fails to file a report with the audit committee, the board of directors, or the board of supervisors of the financial enterprise, or shareholders, the finance department or financial regulator at the same level according to the aforesaid provisions. | | (三)近3年内负责审计的金融企业存在重大资产损失、重大财务造假行为、金融企业或其负责人存在重大违法违规行为，会计师事务所已发现但未按照《中国注册会计师审计准则》和《中国注册会计师职业道德守则》相关规定履行关注、识别、评价等审计程序，或未按上述规定履行向金融企业审计委员会、董事会、监事会，或股东、同级财政部门、金融监管部门报告的； |
| (4) It has been determined by the Ministry of Finance or the provincial finance department as incompetent for providing auditing services for financial enterprises after considering its practice quality. | | (四)财政部、省级财政部门根据会计师事务所执业质量，明确其不适合承担金融企业审计工作。 |
| For the auditing of a financial enterprise that has been undertaken by the accounting firm before the occurrence of any of the aforesaid circumstances, the concluded contract may continue to be completed, unless that the practice has been suspended, the practicing license has been revoked, or the accounting firm has been administratively dissolved. | | 会计师事务所在上述情形发生前已承接的金融企业审计业务，可继续完成已签订合同，已被暂停执行业务、吊销执业许可证和撤销会计师事务所的除外。 |
| Article 11 A financial enterprise shall, in the process of selecting and employing an accounting firm, require bidding accounting firms to provide relevant eligibility certificates according to the requirements of these Measures, fully consider the evaluation and assessment of financial auditing services provided by the accounting firm and the quality assessment of the accounting firm made by the finance department, and examine the qualification of the accounting firm by fully utilizing the industry information disclosed by the finance department and associations of certified public accountants. | | 第十一条 金融企业在选聘会计师事务所过程中，应按本办法规定要求投标会计师事务所提供有关资质证明文件，充分考虑财政部门对会计师事务所从事金融审计业务的评价评估情况及对会计师事务所质量评估，充分运用财政部门和注册会计师协会公开的行业信息，对会计师事务所进行资格审查。 |
| Chapter III Norms for Bidding, Bid Opening and Bid Evaluation | | 第三章 招标、投标、开标、评标规范 |
| Article 12 When a financial enterprise selects and employs an accounting firm, the bidding procedures shall conform to the provisions on the administration of centralized procurement of financial enterprises. In particular, if the service charges reach or exceed 1.2 million yuan, a financial enterprise shall adopt the procurement method of open bidding or selected bidding; if the service charges are less than 1.2 million yuan, it may adopt the procurement method of open bidding, selected bidding, competitive negotiation, competitive consultation, single-source procurement or inquiry. | | 第十二条 金融企业选聘会计师事务所，招投标程序应符合金融企业集中采购管理规定，其中，服务费用达到或超过120万元的，应采用公开招标或邀请招标的采购方式；服务费用不足120万元的，可采用公开招标、邀请招标、竞争性谈判、竞争性磋商、单一来源采购、询价等采购方式。 |
| Article 13 A financial enterprise which adopts open bidding shall release a bidding announcement at least three months prior to the employment. In the case of selected bidding, three or more accounting firms shall be selected to participate in the bidding. | | 第十三条 采用公开招标的金融企业，应至少在起聘时间前3个月发布招标公告。采用邀请招标方式的，应邀请3家以上会计师事务所参加投标。 |
| A financial enterprise shall release a bidding announcement to the public through such public channels as the website of the enterprise, the website of a bidding agency or media designated by the finance department of the people's government at or above the provincial level for the disclosure of government procurement information. | | 金融企业应通过企业网站、招标代理机构网站或省级以上人民政府财政部门指定的政府采购信息公开媒体等公开渠道，向社会发布招标公告。 |
| Article 14 Where a financial enterprise's total assets are valued at 500 billion yuan or less on a consolidated basis or the number of enterprises in which it holds controlling shares amounts to 50 or less, in general, the same accounting firm shall be employed for the audit of all its enterprises; if the value of its total assets on a consolidated basis exceeds 500 billion yuan and the number of enterprises in which it holds controlling shares is more than 50, at most five accounting firms may be employed for the audit of all its enterprises. | | 第十四条 金融企业合并资产总额在5000亿元及以内或者控股企业户数在50户及以内的，其全部企业原则上聘用同一家会计师事务所实施审计；金融企业合并资产总额在5000亿元以上，并且控股企业户数在50户以上的，其全部企业最多可聘用不超过5家会计师事务所实施审计。 |
| Where more than one accounting firm is employed to conduct audit, one of them shall be determined as the master auditor. The workload of the master auditor shall account for at least 50% of the total audit workload, and the statements of the parent company of a financial enterprise as well as consolidated statements must be audited by the master auditor. | | 对于聘用多家会计师事务所审计的，应确定其中一家为主审会计师事务所。主审会计师事务所承担的审计业务量一般不低于50％，金融企业母公司报表及合并报表必须由主审会计师事务所审计。 |
| Article 15 A financial enterprise may, by way of a joint audit, select two (or more) accounting firms to conduct audit, jointly produce audit opinions and audit reports on its periodical financial reports, and jointly assume responsibilities. As for joint audit by multiple accounting firms, the workload of the master auditor shall account for at least 50% of the total audit workload. | | 第十五条 金融企业可采用联合审计方式，选取两家(或两家以上)会计师事务所开展审计业务，共同对定期财务报告发表审计意见、出具一份审计报告，共同承担责任。对于多家会计师事务所联合审计的，主审会计师事务所承担的审计业务量一般不低于50％。 |
| Article 16 The audit committee of the board of directors of a financial enterprise shall arrange for its relevant internal business departments to prepare bidding documents for the selection and employment of an accounting firm. The bidding documents shall include the following: | | 第十六条 金融企业董事会审计委员会负责组织内部相关业务部门编制选聘会计师事务所招标文件。招标文件应当包括下列内容： |
| (1) An introduction to the bidding project. | | (一)招标项目介绍； |
| ．．．．．． | | ．．．．．． |
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