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

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Provisions for temporary auditing unified.

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.

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