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Notice of the Ministry of Finance on Issuing the Interim Measures for the Administration of the Branch Offices of Accounting Firms [Effective]
财政部关于印发《会计师事务所分所管理暂行办法》的通知 [现行有效]
【法宝引证码】
 
  
  
Notice of the Ministry of Finance on Issuing the Interim Measures for the Administration of the Branch Offices of Accounting Firms
(No.2 [2010] of the Ministry of Finance)
The public finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, and the Public Finance Bureau of Shenzhen:
To promote the healthy development of the CPA industry, improve the internal governance level of accounting firms and regulate the administration of the branch offices of accounting firms, according to the Law of the People's Republic of China on Certified Public Accountants and 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) as forwarded by the State Council, we formulated the Interim Measures for the Administration of the Branch Offices of Accounting Firms, which are hereby issued to you and shall come into force on July 1, 2010.
Annex: Interim Measures for the Administration of the Branch Offices of Accounting Firms
January 15, 2010
Annex:
Interim Measures for the Administration of the Branch Offices of Accounting Firms
 

财政部关于印发《会计师事务所分所管理暂行办法》的通知
(财会[2010]2号)


各省、自治区、直辖市财政厅(局),深圳市财政局:
为了促进注册会计师行业健康发展,提高会计师事务所内部治理水平,规范会计师事务所分所管理,根据《中华人民共和国注册会计师法》、国务院转发财政部《关于加快发展我国注册会计师行业的若干意见》(国办发[2009]56号),我们制订了《会计师事务所分所管理暂行办法》,现予印发,自2010年7月1日起执行。
附件:会计师事务所分所管理暂行办法
二○一○年一月十五日
附件:
会计师事务所分所管理暂行办法
Chapter I General Provisions
 

第一章 总则


Article 1 To strengthen the administration of the branch offices of accounting firms, optimize the internal governance of accounting firms and improve the competitiveness and sustainable development ability of accounting firms, these Measures are formulated according to the Law of the People's Republic of China on Certified Public Accountants, 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) as forwarded by the State Council, etc.
   第一条 为了加强会计师事务所分所管理,优化会计师事务所内部治理,提升会计师事务所竞争力和可持续发展能力,根据《中华人民共和国注册会计师法》、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的若干意见》(国办发[2009]56号)等,制定本办法。
Article 2 For the purpose of these Measures, the term “branch office of accounting firms” refers to a branch office which is formed as a non-independent legal entity by an accounting firm out of its business development needs and which engages in the CPA business in the name of the accounting firm.
   第二条 会计师事务所分所,是指会计师事务所因业务发展需要以该所名义设立从事注册会计师业务的非独立法人分支机构。
Article 3 To form branch offices, accounting firms shall satisfy the requirements specified in Chapter III of the Interim Measures for the Examination, Approval and Supervision of Accounting Firms (Order No.24 of the Ministry of Finance). Accounting firms shall be legally responsible for the practicing behaviors and liabilities of their branch offices.
An accounting firm which has at least 50 certified public accountants and has an annual business income of at least 10 million yuan can form a branch office at another provincial administrative region.
   第三条 会计师事务所设立分所应当满足《会计师事务所审批和监督暂行办法》(财政部令第24号)第三章的要求。会计师事务所对分所的执业行为和债务承担法律责任。
注册会计师人数50人以上,年业务收入1000万以上的会计师事务所,可以跨省级行政区域设立分所。
Article 4 Accounting firms and their branch offices shall be substantively uniform in terms of personnel, finance, business, technical standards, information management, etc.
   第四条 会计师事务所及其分所应当在人事、财务、业务、技术标准和信息管理等方面做到实质性的统一。
Chapter II Personnel Management
 

第二章 人员管理


Article 5 An accounting firm shall work out and implement unified human resource management rules, and apply the same standards for the employment, grading, training, evaluation, reward, punishment and disemployment of employees to the whole firm.
   第五条 会计师事务所应当制定和实施统一的人力资源管理制度,在全所范围内执行统一的人员聘用、定级、培训、考核、奖惩和退出等标准。
Article 6 The person in charge of a branch office of an accounting firm shall be appointed, supervised and evaluated by the accounting firm in a unified way. Employees of the branch office shall be subject to the centralized management and assignment of the accounting firm.
Based on the unified human resource management rules and upon the authorization or approval of the accounting firm, a branch office may independently handle issues concerning the employment, grading, training, evaluation, reward and punishment of ordinary employees below the middle level but shall report the issues to the accounting firm for archival purposes.
   第六条 分所负责人应当由会计师事务所统一委派、监督和考核。分所人员接受会计师事务所的统一管理和调配。
根据统一的人力资源管理制度,经会计师事务所授权批准,分所可以独立办理中层以下一般员工的聘用、定级、培训、考核和奖惩等事宜,并报会计师事务所备案。
Article 7 An accounting firm shall strengthen good faith education and training toward the employees of its branch offices so as to constantly improve the practicing quality and level of the branch offices.
......
   第七条 会计师事务所应当加强对分所人员诚信执业的教育培训,不断提高分所执业质量和水平。
......



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