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| Notice by the General Office of the Ministry of Finance and the General Office of the China Securities Regulatory Commission of Supplementing the List of Accounting Firms Providing Auditing Services for H-Share Enterprises | | 财政部办公厅、中国证监会办公厅关于开展会计师事务所从事H股企业审计业务名单增补工作的通知 |
| (No. 46 [2025] of the General Office of the Ministry of Finance) | | （财办会〔2025〕46号） |
| Relevant accounting firms: | | 有关会计师事务所： |
| For the purposes of implementing the relevant spirit of the Opinions of the General Office of the State Council on Further Regulating the Order of Financial Audit to Promote the Sound Development of the Certified Public Accountant Industry (No. 30 [2021], General Office of the State Council), promoting the sound development of the industry of certified public accountants in mainland China and Hong Kong, and serving the construction of the Hong Kong international financial center and the high-quality development of the national economy, you are hereby notified of the matters on supplementing the list of accounting firms providing auditing services for H-share enterprises as follows: | | 为贯彻落实《国务院办公厅关于进一步规范财务审计秩序促进注册会计师行业健康发展的意见》（国办发〔2021〕30号）有关精神，促进内地与香港注册会计师行业健康发展，服务香港国际金融中心建设和国家经济高质量发展，现就会计师事务所从事H股企业审计业务名单增补工作有关事项通知如下： |
| I. Working Principles | | 一、工作原则 |
| (1) Voluntary application and orderly supplementation. Mainland accounting firms that meet the relevant requirements may voluntarily apply for being included in the list of supplemented agencies. Based on the current 10 accounting firms providing auditing services for H-share enterprises, it is recommended to add two accounting firms that meet the relevant requirements to the list of agencies providing auditing services for H-share enterprises. | | （一）自愿申请、有序增补。符合要求的内地会计师事务所可自愿申请参加名单增补工作。在目前10家从事H股企业审计业务的会计师事务所基础上，推荐增补两家符合要求的会计师事务所加入H股企业审计业务名单。 |
| (2) Quality first and merit-based selection. Accounting firms providing auditing services for H-share enterprises (“H-share accounting firms”) shall meet the practicing requirements for certified public accountants for the listing of mainland enterprises in Hong Kong, and have good practice quality, professional competence, and social recognition. The Ministry of Finance and the China Securities Regulatory Commission (CSRC) will strictly adhere to quality standards and select the most qualified accounting firms to provide auditing services for H-share enterprises. | | （二）质量第一、择优选拔。从事H股企业审计业务的会计师事务所（以下简称H股会计师事务所）应当符合内地企业赴香港上市对注册会计师执业的要求，具有较好的执业质量、专业胜任能力和社会认可度。财政部、中国证监会将严把质量标准，择优选择符合要求的会计师事务所从事H股企业审计业务。 |
| (3) Strengthening regulation and information sharing. The Ministry of Finance and the CSRC will strengthen the follow-up regulation of H-share accounting firms and certified public accountants to ensure continuous compliance with relevant requirements, and strengthen information sharing with Hong Kong authorities. | | （三）强化监管、信息共享。财政部、中国证监会将强化对H股会计师事务所和注册会计师的后续监管，确保持续符合相关要求，并与香港方面加强信息共享。 |
| II. Application Requirements | | 二、申报要求 |
| The Ministry of Finance and the CSRC have established the Committee for the Review and Recommendation of Mainland Accounting Firms Providing Auditing Services for H-share Enterprises (“Committee”) to be responsible for the review and recommendation of accounting firms applying for being included in the list of agencies providing auditing services for H-share enterprises. An accounting firm applying for being included in the list shall meet the following basic requirements: | | 财政部、中国证监会成立“内地会计师事务所从事H股企业审计业务审核推荐委员会”（以下简称委员会），负责对申请加入H股企业审计业务名单的会计师事务所的审核推荐工作。申请加入名单的会计师事务所应当符合以下基本要求： |
| (1) It has completed recordation for the provision of securities services and has actually provided securities services. | | （一）已完成从事证券服务业务备案，实际从事过证券服务业务； |
| (2) Its business revenue is not less than 1.5 billion yuan in 2024, among which: its auditing service revenue is not less than one billion yuan, and its securities service revenue is not less than 250 million yuan or the number of audited clients of listed companies is not less than 100. | | （二）2024年度业务收入不低于15亿元，其中：审计业务收入不低于10亿元，且证券服务业务收入不低于2.5亿元或上市公司审计客户不少于100家； |
| (3) The number of certified public accountants in China is not less than 800. | | （三）中国注册会计师人数不少于800人； |
| (4) It has sound and effectively implemented relevant rules for governance structure, quality management, and internal management, among others. | | （四）治理结构、质量管理和内部管理等相关制度健全并有效执行； |
| (5) It has a member firm in Hong Kong or is a member firm of the same international accounting network together with a Hong Kong accounting firm. | | （五）在香港发展有成员所或与香港会计师事务所同为某一国际会计网络的成员所。 |
| ．．．．．． | | ．．．．．． |
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