Ministry of Finance, Tentative Provisions for the Temporary Conduct of Auditing in Mainland China by Overseas Accounting Firms
财政部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
Provisions for temporary auditing unified.
Issue: May 2011
CLP Reference: 3120/11.03.21
PRC Reference: 财会 [2011] 4号
Promulgated: 21 March 2011
Effective: 21 March 2011
Keywords (click to search):
overseas accounting firms
temporary auditing
certified public accountant
Hong Kong
Macao
Taiwan
Issued: March 21 2011
Effective: as of date of issuance
Applicability: 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.
For the purposes of these Provisions, the term “temporary conduct of auditing” (Auditing) means the auditing of a company or other relevant organisation...
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