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。

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