Tentative Provisions for the Temporary Conduct of Auditing in Mainland China by Overseas Accounting Firms
境外会计师事务所在中国内地临时执行审计业务暂行规定
The Provisions further regulate the temporary conduct of auditing in mainland China by overseas accounting firms.
(Issued by the Ministry of Finance on, and effective as of, March 21 2011.)
(财政部于二零一一年三月二十一日发布施行。)
Cai Kuai [2011] No.4
财会 [2011] 4号
Article 1: These Provisions have been formulated pursuant to the PRC Law on Certified Public Accountants and other relevant laws and regulations in order to further regulate the temporary conduct of auditing in mainland China by overseas accounting firms.
第一条 为了进一步规范境外会计师事务所在中国内地临时执行审计业务的行为，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 purposes of these Provisions, the term “overseas accounting firm” means an accounting firm registered and established in the Hong Kong Special Administrative Region, the Macao Special Administrative Region, Taiwan or a foreign country.
第二条 本暂行规定所称的境外会计师事务所，是指在香港特别行政区、澳门特别行政区、台湾地区以及外国注册设立的会计师事务所。
For the purposes of these Provisions, the term “temporary conduct of auditing” (Auditing) means the auditing of a company or another relevant organisation (Domestic Organisation) established in mainland China conducted by an overseas accounting firm on a temporary basis upon appointment by an overseas client.
本暂行规定所称的临时执行审计业务（以下简称临时执业），是指境外会计师事务所接受境外委托方的委托，对中国内地设立的公司或其他相关机构（以下简称境内相关机构）临时性执行审计业务。
The scope of such Auditing shall be limited to the audit as directed by the overseas client, and the Auditing report shall have no legal validity in mainland China.
临时执业的业务范围仅限于境外委托方委托的审计业务，临时执业报告在中国内地不具有法律效力。
Where laws or regulations of China provide that a service is to be performed by a mainland Chinese accounting firm and its certified public accountants, an overseas accounting firm and its certified public accountants may not perform such service.
中国法律法规规定应当由内地会计师事务所及其注册会计师执行的业务，境外会计师事务所及其注册会计师不得执行。
Article 3: When an overseas accounting firm is to conduct Auditing in mainland China, it shall submit a written application to the provincial-level finance department of the place where the Auditing is to be conducted. If an overseas accounting firm is to conduct Auditing in two or more provinces, autonomous regions and/or municipalities directly under the central government in mainland China, it shall submit its application to the Ministry of Finance. The overseas accounting firm may conduct the Auditing in mainland China only following approval and issuance of an Auditing permit by the finance department.
第三条 境外会计师事务所在中国内地临时执业应当向临时执业所在地的省级财政部门提出书面申请。境外会计师事务所需在中国内地两个或两个以上省、自治区、直辖市临时执业的，应当向财政部提出申请。经财政部门批准并颁发临时执业许可证后，境外会计师事务所方可在中国内地临时执业。
Article 4: Overseas accounting firms are encouraged to strengthen cooperation with mainland Chinese accounting firms in the course of Auditing, and to clarify their respective rights and obligations through the execution of cooperation agreements or otherwise.
第四条 鼓励境外会计师事务所与内地会计师事务所加强在临时执业中的业务合作，并以签订业务合作协议等方式明确双方的权利和义务。
A mainland Chinese accounting firm and relevant entities and individuals may not cooperate in the conduct of Auditing with an overseas accounting firm that has not secured an Auditing permit or whose Auditing permit is void, or provide it relevant business information such as audit working drafts.
内地会计师事务所及相关单位和个人，不得与尚未取得临时执业许可证或临时执业许可证已废止的境外会计师事务所开展临时执业方面的合作，也不得向其提供审计工作底稿等相关业务资料。
Article 5: When applying for an Auditing permit, an overseas accounting firm shall submit the following written materials to the finance department:
第五条 申请办理临时执业许可证的境外会计师事务所，应当向财政部门提交下列书面材料：
(1) an Application by an overseas accounting firm to Temporarily Conduct Auditing in Mainland China (Schedule 1);
（一）境外会计师事务所在中国内地临时执行审计业务申请表（附表1）；
(2) a photocopy of the certificate for commencement of business and a photocopy of the business licence of the overseas accounting firm from the country or region where it is located;
（二）境外会计师事务所所在国家或地区的开业证书复印件和营业执照复印件；
(3) a Form for Information on the Overseas Client and the Domestic Organisation (Schedule 2);
（三）境外委托方与境内相关机构信息表（附表2）；
(4) a Form for Information on the Certified Public Accountants and Other Relevant Overseas Working Personnel Who Are to Be Assigned (Schedule 3);
（四）拟派注册会计师和其他境外相关工作人员信息表（附表3）；
(5) photocopies of the practice certificates of the certified public accountants who are to be assigned and photocopies of the valid and lawful proofs of identity of the other relevant overseas working personnel;
（五）拟派注册会计师的执业证书复印件和其他境外相关工作人员的合法身份有效证明复印件；
(6) a photocopy of the instrument of appointment from the overseas client; and
（六）境外委托方委托书复印件；
(7) a photocopy of the written confirmation indicating acceptance by the Domestic Organisation of the Auditing to be conducted by the overseas accounting firm.
（七）境内相关机构接受境外会计师事务所临时执业的确认书复印件。
The overseas accounting firm, overseas client and Domestic Organisation shall be liable for the truthfulness and completeness of the foregoing application materials.
境外会计师事务所、境外委托方、境内相关机构对上述申请材料的真实性、完整性负责。
Article 6: When a finance department is called upon to grant approval to an overseas accounting firm to conduct Auditing in mainland China, it shall handle matters in accordance with the following requirements:
第六条 财政部门批准境外会计师事务所在中国内地临时执业，应当按照下列要求办理：
(1) render its decision on whether or not to grant approval within 20 working days from the date of acceptance of the application; if the circumstances are complex, making it impossible to render a decision by the specified deadline, subject to the approval of the official in charge of the finance department, the period may be extended appropriately, but for no more than 10 working days, and the applicant shall be informed thereof; if it renders a decision granting approval, it shall additionally issue a Permit for an Overseas Accounting Firm to Temporarily Conduct Auditing;
（一）自受理申请之日起20个工作日内作出批准或者不予批准的决定。情况复杂，不能在规定期限内作出决定的，经财政部门负责人批准，可以适当延长，并告知申请人，但是延长期限最多不超过10个工作日。作出批准决定的，应当同时颁发《境外会计师事务所临时执行审计业务许可证》；
(2) the decision by the finance department to grant approval shall be announced;
（二）财政部门批准临时执业的决定应当予以公告；
(3) within 15 working days from the date of rendering the approval decision, the finance department shall input the examination and approval information into the information system for administration of the certified public accountant industry; and
（三）财政部门应当自作出批准决定之日起15个工作日内将审批情况录入注册会计师行业管理信息系统；
(4) within 15 working days from the date of the approval decision being rendered, the provincial-level finance department shall forward the approval document to the Ministry of Finance.
（四）省级财政部门应当自作出批准决定之日起15个工作日内将批准文件报送财政部。
Article 7: The Auditing permit of an accounting firm from the Hong Kong or Macao Special Administrative Region shall be valid for five years.
第七条 香港、澳门特别行政区会计师事务所临时执业许可证有效期为5年。
The Auditing permit of an accounting firm from Taiwan shall be valid for one year.
台湾地区会计师事务所临时执业许可证有效期为1年。
The Auditing permit of an accounting firm from a foreign country shall be valid for half a year.
外国会计师事务所临时执业许可证有效期为半年。
When an Auditing permit has expired, a new application shall be made.
临时执业许可证逾期的，应当重新申请办理。
Article 8: If, during the term of its Auditing permit, an overseas accounting firm adds a new Auditing assignment or its Auditing assignment is modified or a change in the information recorded on its Permit for an Overseas Accounting Firm to Temporarily Conduct Auditing occurs, it shall report the same to the examination and approval authority in a timely manner. If a new Auditing permit needs to be issued due to any of the aforementioned matters, the relevant supporting documentation shall be submitted.
第八条 境外会计师事务所在临时执业许可证有效期内新增或变更临时执业项目的，以及《境外会计师事务所临时执行审计业务许可证》上载明信息发生变更的，应当及时向审批机关报告。因前述事项变更需换发临时执业许可证的，应当提交相应的证明材料。
Article 9: If, during the term of its Auditing permit, an overseas accounting firm terminates its operations or has its practice qualifications revoked by the relevant overseas authority, its Auditing permit secured in mainland China shall become null and void accordingly.
第九条 在临时执业许可证有效期内，境外会计师事务所终止经营或被境外相关机构撤销执业资格的，其所取得的在中国内地的临时执业许可证相应废止。
Article 10: An overseas accounting firm that is conducting Auditing in mainland China shall submit by May 31 of each year an Auditing report (Schedule 4) for the previous year to the Auditing permit-issuing authority for the record. If the report is submitted to the provincial-level finance department for the record, a copy shall additionally be forwarded to the Ministry of Finance.
第十条 在中国内地临时执业的境外会计师事务所应当在每年5月31日之前，向临时执业许可证颁发机关报备上年度临时执业业务报告表（附表4）。向省级财政部门报备的，应当同时抄报财政部。
Article 11: If the Auditing service is completed before the expiration of the Auditing permit and no further Auditing will be conducted during the term of the Auditing permit, an Auditing report shall be submitted for the record and the Auditing permit shall be returned within three months after completion of the Auditing and the finance department shall make an announcement.
第十一条 临时执业许可证到期前即结束临时执业业务且在临时执业许可证有效期内不再临时执业的，应当在临时执业结束后3个月内报备临时执业业务报告表，交回临时执业许可证，并由财政部门予以公告。
Article 12: Finance departments shall strengthen their monitoring and administration of Auditing by overseas accounting firms in mainland China and conduct monitoring inspections of Auditing by various means such as calling in the overseas accounting firm and the Domestic Organisation for a talk, onsite visits and regular checks.
第十二条 财政部门应当加强对境外会计师事务所在中国内地临时执业的监督和管理，采取约谈境外会计师事务所和境内相关机构、现场走访、定期核查等多种形式监督检查临时执业情况。
Misconduct discovered in the course of the examination and approval or administration of Auditing shall be dealt with in accordance with the following provisions:
对临时执业审批和管理中发现的不当行为，按下列规定处理：
(1) if the application procedures for an Auditing permit have not been carried out in accordance with provisions or if the Auditing permit has expired but Auditing is nonetheless being conducted in mainland China, the finance department shall order the perpetrator to halt its practice activities, make an announcement and not accept Auditing applications from it for five years;
（一）未按规定办理临时执业许可证，或者临时执业许可证已过期但仍在中国内地临时执业的，责令其停止执业活动，予以公告，5年以内不再受理其临时执业申请。
(2) if fraudulent information is provided in the course of applying for an Auditing permit, approval shall be withheld and Auditing applications from the perpetrator shall not be accepted for five years;
（二）在申请临时执业许可证过程中弄虚作假的，不予批准，5年以内不再受理其临时执业申请。
(3) if an overseas accounting firm has terminated its operations or had its practice qualifications revoked by the relevant overseas authority but persists in conducting Auditing in mainland China on the strength of the Auditing permit that it originally secured, the finance department shall order it to halt its practice activities and make an announcement; with respect to its certified public accountants that have practised, an announcement shall be made and Auditing applications relating thereto shall not be accepted for five years;
（三）境外会计师事务所终止经营或被境外相关机构撤销执业资格后，仍以原获得的临时执业许可证在中国内地临时执业的，责令其停止执业活动，予以公告。对其执业的注册会计师，予以公告，5年以内不再受理与其相关的临时执业申请。
(4) if an overseas accounting firm fails to conduct its Auditing activities in keeping with the time, place, personnel and/or the list of Domestic Organisations indicated on the Auditing application and fails to report the same to the examination and approval authority in a timely manner, it shall be ordered to rectify the matter within a specified period of time; if the circumstances are serious, an announcement shall be made and its Auditing applications shall not be accepted for five years;
（四）未按临时执业申请的时间、地点、人员和境内相关机构名单开展临时执业活动且未及时向审批机关报告的，责令其限期改正；情节较重的，予以公告，5年以内不再受理其临时执业申请。
(5) if an overseas accounting firm fails to report its Auditing activities for the record in accordance with provisions, it shall be ordered to rectify the matter within a specified period of time; if the circumstances are serious, an announcement shall be made and its Auditing applications shall not be accepted for five years;
（五）未按规定报备临时执业业务活动的，责令其限期改正；情节较重的，予以公告，5年以内不再受理其临时执业申请。
(6) if an overseas accounting firm and a Domestic Organisation or domestic individuals violate confidentiality laws or regulations of China, they shall be ordered to rectify the matter within a specified period of time and no further Auditing applications will be accepted from the overseas accounting firm; if a criminal offence is suspected, the case shall be transferred to the judicial authorities for handling.
（六）境外会计师事务所和境内相关机构、个人存在违反中国保密法律法规的，责令其限期改正，不再受理其临时执业申请；涉嫌犯罪的，移交司法机关处理。
Article 13: These Provisions shall be effective as of the date of issuance.
第十三条 本规定自发布之日起施行。
Article 14: The Tentative Provisions for the Temporary Conduct of Auditing in China by Foreign Accounting Firms (Cai Kuai Xie Zi [1993] No.119) issued on December 6 1993, the Supplementary Provisions for the Tentative Provisions for the Temporary Conduct of Auditing in China by Foreign Accounting Firms (Cai Kuai Xie Zi [1993] No.134) issued on December 27 1993, the Tentative Provisions for the Temporary Conduct of Auditing in Mainland China by Accounting Firms from Hong Kong, Macao and Taiwan (ref. Cai Kuai Xie Zi [1994] No.81) issued on May 26 1994, the Circular on the Use of the New Version of the Temporary Auditing Permit (Cai Ban Kuai [2003] No.10) issued on March 10 2003, the Supplementary Provisions for the Tentative Provisions for the Temporary Conduct of Auditing in Mainland China by Accounting Firms from Hong Kong, Macao and Taiwan (ref. Cai Kuai [2003] No.33) issued on November 26 2003, the Circular on Extending the Term of Validity of the Permits for the Temporary Conduct of Auditing (Cai Kuai [2005] No.21) issued on November 28 2005 and the Circular on Extending the Term of Validity of the Permits for the Temporary Conduct of Auditing in Mainland China by Accounting Firms from Hong Kong and Macao (Cai Kuai [2008] No.12) issued on September 16 2008 by the Ministry of Finance shall be repealed from the date of implementation hereof.
第十四条 自本规定施行之日起，财政部于1993年12月6日发布的《外国会计师事务所在中国境内临时执行审计业务的暂行规定》（财会协字[1993]119号）、1993年12月27日发布的《<外国会计师事务所在中国境内临时执行审计业务的暂行规定>的补充规定》（财会协字[1993]134号）、1994年5月26日发布的《港、澳、台地区会计师事务所来内地临时执行审计业务的暂行规定》（财会协字[1994]81号）、2003年3月10日发布的《关于使用新版临时执行审计业务许可证书的通知》（财办会[2003]10号）、2003年11月26日发布的《<港、澳、台地区会计师事务所来内地临时执行审计业务的暂行规定>的补充规定》（财会[2003]33号）、2005年11月28日发布的《关于延长临时执行审计业务许可证有效期的通知》（财会[2005]21号）和2008年9月16日发布的《关于延长港澳地区会计师事务所来内地临时执行审计业务许可证有效期的通知》（财会[2008]12号）同时废止。
Schedule 1: Application by an overseas accounting firm to Temporarily Conduct Auditing in Mainland China
附表1：境外会计师事务所在中国内地临时执行审计业务申请表
Schedule 2: Form for Information on the Overseas Client and the Domestic Organisation
附表2：境外委托方与境内相关机构信息表
Schedule 3: Form for Information on the Certified Public Accountants and Other Relevant Overseas Working Personnel Who Are to Be Assigned
附表3：拟派注册会计师和其他境外相关工作人员信息表
Schedule 4: Auditing Report of an Overseas Accounting Firm
clp reference:3120/11.03.21prc reference:财会 [2011] 4号promulgated:2011-03-21effective:2011-03-21附表4：境外会计师事务所临时执业业务报告表
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