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.
规定进一步了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。
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 by the Ministry of Finance on, and effective as of, March 21 2011.)
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。
Article 2: 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.
第二条 本暂行规定所称的境外会计师事务所，是指在香港特别行政区、澳门特别行政区、台湾地区以及外国注册设立的会计师事务所。
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