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Notice of the Ministry of Finance on Further Implementing the Administrative Measures for the Service Charges of Accounting Firms
[Expired]
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财政部关于进一步落实《会计师事务所服务收费管理办法》的通知
[失效]
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【法宝引证码】
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Notice of the Ministry of Finance on Further Implementing the Administrative Measures for the Service Charges of Accounting Firms
(No.18 [2011] of the Ministry of Finance)
The relevant ministries and commissions of the State Council, and the relevant institutions directly under the State Council; the public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Finance Commission of Shenzhen Municipality; and the relevant enterprises under the Central Government,
Since the National Development and Reform Commission (“NDRC”) and the Ministry of Finance jointly issued the Administrative Measures for the Service Charges of Accounting Firms (No.196 [2010] of the National Development and Reform Commission, hereinafter referred to as the “Measures for Charges”), all the local public finance departments, jointly with the competent price departments, have earnestly implemented the Measures for Charges, and have formulated charging measures and rates for local accounting firms according to local conditions, which has played an active role in regulating the charges of accounting firms, curbing vicious price competitions, and promoting the sound development of the industry of certified public accountants (CPA). To thoroughly implement the spirit of the Notice of the General Office of the State Council on Forwarding the Several Opinions of the Ministry of Finance on Accelerating the Development of the CPA Industry of China (No.56 [2009] of the General Office of the State Council), and more effectively enforce the Measures for Charges, the relevant matters are hereby notified as follows:
| | 财政部关于进一步落实《会计师事务所服务收费管理办法》的通知
（财会〔2011〕18号）
国务院有关部委、有关直属机构，各省、自治区、直辖市财政厅（局），深圳市财政委员会，有关中央管理企业：
发展改革委、财政部联合发布《会计师事务所服务收费管理办法》（发改价格〔2010〕196号，以下简称《收费办法》）以来，各地财政部门会同价格主管部门认真贯彻落实《收费办法》，因地制宜制定本地区会计师事务所收费办法和收费标准，对于规范会计师事务所收费行为、遏制低价恶性竞争、促进注册会计师行业健康发展发挥了积极作用。为了深入贯彻《国务院办公厅转发财政部关于加快发展我国注册会计师行业若干意见的通知》（国办发〔2009〕56号）精神，进一步抓好《收费办法》的贯彻实施工作，现就有关事项通知如下：
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I. To retain an accounting firm to provide services by way of bidding, an entrusting entity shall strictly comply with the relevant charging provisions in the Bidding Rules for Retaining Accounting Firms for Audit Services (No.2 [2006] of the Ministry of Finance).
．．．．．． | | 一、委托单位采用招标方式选聘会计师事务所提供服务的，应当严格遵守《委托会计师事务所审计招标规范》（财会〔2006〕2号）中关于收费的相关规定。
会计师事务所投标报价在招标项目评审中所占的权重最高不得超过20%。
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