| Notice of the Ministry of Finance on Issuing the Interim Provisions on Accounting Firms' Provision of Auditing Services for the Overseas Listing of Enterprises in Chinese Mainland | | 财政部关于印发《会计师事务所从事中国内地企业境外上市审计业务暂行规定》的通知 |
| (No. 9 [2015] of the Ministry of Finance) | | （财会[2015]9号） |
| The public finance departments (or 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： |
| To regulate accounting firms' provision of auditing services for the overseas listing of enterprises in Chinese Mainland, promote business cooperation among domestic and overseas accounting firms in accordance with the law, protect investors' interest, and maintain the order of the capital market, in accordance with the Law of the People's Republic of China on Certified Public Accountants and other relevant laws and regulations, the Ministry of Finance has developed the Interim Provisions on Accounting Firms' Provision of Auditing Services for the Overseas Listing of Enterprises in Chinese Mainland, which are hereby issued and shall come into force on July 1, 2015. | | 为规范会计师事务所从事中国内地企业境外上市审计行为，促进境内外会计师事务所依法开展业务合作，维护投资者利益和资本市场秩序，根据《中华人民共和国注册会计师法》和其他有关法律法规，财政部制定了《会计师事务所从事中国内地企业境外上市审计业务暂行规定》，现予印发，自2015年7月1日起施行。 |
| Annex: Interim Provisions on Accounting Firms' Provision of Auditing Services for the Overseas Listing of Enterprises in Chinese Mainland | | 附件：会计师事务所从事中国内地企业境外上市审计业务暂行规定 |
| Ministry of Finance | | 财政部 |
| May 26, 2015 | | 2015年5月26日 |
| Annex: | | 附件： |
| Interim Provisions on Accounting Firms' Provision of Auditing Services for the Overseas Listing of Enterprises in Chinese Mainland | | 会计师事务所从事中国内地企业境外上市审计业务暂行规定 |
| Article 1 To regulate accounting firms' provision of auditing services for the overseas listing of enterprises in Chinese Mainland, promote business cooperation among domestic and overseas accounting firms in accordance with the law, protect investors' interests, and maintain the order of the capital market, these Interim Provisions are developed in accordance with the Law of the People's Republic of China on Certified Public Accountants and other relevant laws and regulations. | | 第一条 为规范会计师事务所从事中国内地企业境外上市审计行为，促进境内外会计师事务所依法开展业务合作，维护投资者利益和资本市场秩序，根据《中华人民共和国注册会计师法》和其他有关法律法规，制定本暂行规定。 |
| | |
| Article 2 For the purpose of these Interim Provisions, “auditing services for overseas listing” means accounting firms' provision of services for the auditing of financial reports in relation to the direct or indirect issue of stocks, bonds, or other securities, and the listing (including pre-IPO, here and below) overseas of mainland enterprises, the auditing of annual financial reports after listing, and other services. | | 第二条 本暂行规定所称的境外上市审计业务，是指会计师事务所提供的与中国内地企业直接或间接在境外发行股票、债券或其他证券并上市（含拟上市，下同）相关的财务报告审计以及上市后年度财务报告审计等服务。
中国内地企业直接或间接在境外发行股票、债券或其他证券并上市的相关审计业务不属于临时执业范畴，境外会计师事务所不得通过临时执业方式入境执行相关业务。 |
| Where auditing in relation to the direct or indirect issue of stocks, bonds or other securities and listing overseas of mainland enterprises fall outside the temporary provision of auditing services, overseas accounting firms shall not provide the relevant services within China by means of the temporary provision of auditing services. | | 在中国内地依法设立且由香港特别行政区、澳门特别行政区和台湾地区投资者直接或间接持有百分之五十以上股份、股权、财产份额、表决权或其他类似权益的企业，其境外上市审计不适用本暂行规定。 |
| These Interim Provisions shall not apply to the auditing of overseas listing of enterprises legally formed in Chinese Mainland, and of which 50% or more shares, equities, property shares, voting rights or other similar rights and interests are directly or indirectly held by investors in the Hong Kong Special Administrative Region, the Macao Special Administrative Region and the Taiwan Region. | | |
| | 第三条 中国内地企业依法自主选择符合上市地法规制度和监管要求的中国内地会计师事务所或境外会计师事务所为其提供境外上市审计服务。 |
| Article 3 Mainland enterprises shall, in accordance with the law, independently select accounting firms in Chinese Mainland or overseas accounting firms in compliance with the regulations and rules and regulatory requirements of the places where they are listed to provide auditing services for their overseas listing. | | |
| | 第四条 经境外监管机构认可，获准为中国内地企业境外上市提供审计服务的中国内地会计师事务所，应当按照法律法规和执业准则执行相关审计业务。 |
| Article 4 As recognized by overseas regulatory authorities, mainland accounting firms that are approved to provide auditing services for the overseas listing of mainland enterprises shall provide the relevant auditing services according to laws, regulations and practicing rules. | | |
| | 第五条 中国内地企业依法委托境外会计师事务所审计的，该受托境外会计师事务所应当与中国内地会计师事务所开展业务合作。双方应当签订业务合作书面协议，自主协商约定业务分工以及双方的权利和义务，其中在境内形成的审计工作底稿应由中国内地会计师事务所存放在境内。
．．．．．． |
|
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 【￥400.00】 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
|
| | | |
| | | |