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Notice of the Ministry of Finance and the State Administration for Market Regulation on Issuing the Interim Provisions on Promoting the Transformation of Limited Liability Accounting Firms to Partnership Accounting Firms [Effective]
财政部、国家市场监督管理总局关于印发《关于推动有限责任会计师事务所转制为合伙制会计师事务所的暂行规定》的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration for Market Regulation on Issuing the Interim Provisions on Promoting the Transformation of Limited Liability Accounting Firms to Partnership Accounting Firms 

财政部、国家市场监督管理总局关于印发《关于推动有限责任会计师事务所转制为合伙制会计师事务所的暂行规定》的通知

(No. 5 [2018] of the Ministry of Finance) (财会〔2018〕5号)

The public finance departments (bureaus) and industry and commerce bureaus (market and quality supervision commissions) of all provinces, autonomous regions, and municipalities directly under the Central Government; and the Finance Commission of Shenzhen Municipality and the Market and Quality Supervision Commission of Shenzhen Municipality: 各省、自治区、直辖市财政厅(局)、工商局(市场监管委),深圳市财政委员会、市场和质量监督管理委员会:
For the purposes of effectively implementing the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms (Order No. 89, MOF), driving accounting firms to adopt the organizational form of partnership, further optimizing internal governance, and raising the level of practice, the Ministry of Finance (“MOF”) and the State Administration for Market Regulation (“SAMR”) have developed the Interim Provisions on Promoting the Transformation of Limited Liability Accounting Firms to Partnership Accounting Firms, which are hereby issued and shall come into force on the date of issuance, upon which the Interim Provisions of the Ministry of Finance and the State Administration for Market Regulation on Driving Medium- and Large-sized Accounting Firms to Adopt the Organizational Form of Special General Partnership (No. 12 [2010], MOF) are repealed on the same day. 为做好《会计师事务所执业许可和监督管理办法》(财政部令第89号)的贯彻实施,推动会计师事务所采用合伙组织形式,进一步优化内部治理,提升执业水平,财政部、国家市场监督管理总局制定了《关于推动有限责任会计师事务所转制为合伙制会计师事务所的暂行规定》,现予印发,自发布之日起施行,《财政部工商总局关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》(财会〔2010〕12号)同日废止。
The provincial public finance departments and administrative departments for industry and commerce (market and quality supervision departments) shall conduct collaboration and cooperation, enhance the service awareness, diligently and effectively complete administrative licensing, industrial and commercial registration, recordation and other various work involved in the transformation of limited liability accounting firms to the organizational form of partnership, continuously improve the working mechanism, and enhance the proficiency of administrative management. 各省级财政部门、工商管理(市场监管)部门要协同配合,增强服务意识,认真做好有限责任会计师事务所转制为合伙组织形式涉及的行政许可、工商登记和备案等各项工作,不断完善工作机制,提高行政管理水平。
Accounting firms shall take the opportunity of transformation to further optimize internal governance, improve the management system, and realize transformation, upgrading and leapfrog development. 会计师事务所要以转制为契机,进一步优化内部治理,健全管理制度,实现转型升级和跨越发展。
Annex: Interim Provisions on Promoting the Transformation of Limited Liability Accounting Firms to Partnership Accounting Firms 附件:关于推动有限责任会计师事务所转制为合伙制会计师事务所的暂行规定
Ministry of Finance 财政部
State Administration for Market Regulation 国家市场监督管理总局
April 3, 2018 2018年4月3日
Annex: 附件:
Interim Provisions on Promoting the Transformation of Limited Liability Accounting Firms to Partnership Accounting Firms 关于推动有限责任会计师事务所转制为合伙制会计师事务所的暂行规定
Article 1 For the purposes of regulating the transformation of limited liability accounting firms to general partnership accounting firms or special general partnership accounting firms (hereinafter collectively referred to as “partnership accounting firms”), these Interim Provisions are developed according to the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms (Order No. 89, MOF) and the relevant laws and regulations.   第一条 为规范有限责任会计师事务所转制为普通合伙会计师事务所或者特殊普通合伙会计师事务所(以下统称合伙制会计师事务所),根据《会计师事务所执业许可和监督管理办法》(财政部令第89号)和有关法律法规,制定本暂行规定。
Article 2 To apply for transforming to a partnership accounting firm, a limited liability accounting firm shall meet the following conditions:   第二条 有限责任会计师事务所申请转制为合伙制会计师事务所的,应当符合下列条件:
(1) It meets the conditions for practice licensing of partnership accounting firms set out in the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms.
......
 (一)符合《会计师事务所执业许可和监督管理办法》规定的合伙制会计师事务所执业许可条件;
......

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