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Provision of Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit
Cai Qi [2004] No. 5
January 17, 2004
This provision of Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit is re-promulgated for the purpose of improving the quality of the accounting information of enterprises, giving full play of the social agency operations in supervising financial and accounting of enterprises and of regulating the administration of annual accounting statement audit, in accordance with Article 2 of Circular of the State Council on Improving Accounting Order and Quality of Accounting, after summarizing the running situation of the audit system of certified public accountants(hereinafter refers to as CPA) examine the annual accounting statements of the enterprises in the previous years and meeting the need of the access of WTO and reform and development of the enterprises. The provision is now printed and disputed to you and shall be implemented.
After the implement of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit, the Interim Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Jing Zi [1998] No.114), Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Qi [2000] No. 905) and Supplementary Circular of Ministry of Finance on SOE Annual Accounting Statement Examined by the CPA (Cai Qi [2001] No. 707) shall be repealed at the same time.
| | 財政部關于改進和加強
企業年度會計報表審計工作管理的若幹規定
（財企[2004]5號 2004年1月17日）
為了進一步提高企業會計信息質量，充分發揮社會中介機構在企業財務會計監督中的作用，規範企業年度會計報表審計管理行為，我們根據《國務院關于整頓會計工作秩序進一步提高會計工作質量的通知》（國發〔1996〕16號）第二條的規定，在總結近年來企業實行年度會計報表注冊會計師審計制度情況的基礎上，結合我國加入世界貿易組織和企業進一步改革發展的形勢要求，重新制定了《關于改進和加強企業年度會計報表審計工作管理的若幹規定》。現予印發，請遵照執行。
《關于改進和加強企業年度會計報表審計工作管理的若幹規定》施行後，財政部《關于印發國有企業年度會計報表注冊會計師審計暫行辦法》（財經字〔1998〕114號）、《關于國有企業年度會計報表注冊會計師審計若幹問題的通知》（財企〔2000〕905號）和《財政部關于國有企業年度會計報表注冊會計師審計若幹問題的補充通知》（財企〔2001〕707號）同時廢止。
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Annex:
Provision of Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit
| | 附件： 關于改進和加強企業年度會計報表審計工作管理的若幹規定
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Chapter I General Provisions
| | 第一章 總則 |
Article 1This Provision is promulgated for the purpose of meeting the need of the development of the socialist market economy, improving the quality of annual accounting statement of the enterprises and strengthening and improving the audit of the annual accounting statement of the enterprises, in accordance with Provisions of the State Council on Improving Accounting Order and Quality of Accounting.
| | 第一條 為了適應社會主義市場經濟發展的需要，提高企業年度會計報表質量，加強和改進企業年度會計報表審計工作，根據《國務院關于整頓會計工作秩序進一步提高會計工作質量的通知》關于依法實行企業年度會計報表審計制度的要求，制定本規定。
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Article 2This Provision shall be applied to all the SOE and the State-Equity-Control non- financial enterprises (hereinafter refers to as enterprises) except the special enterprises listed in Article 3 within the territory of the People's Republic of China.
Where another law provides otherwise in respect of the foreign-invested enterprises and the listing companies, such provisions prevail.
The audit of the annual accounting statement of enterprises that was established on the oversea-investment shall be run in accordance with the relevant provisions of statute of domicile
| | 第二條 本規定適用于中華人民共和國境內除第三條規定的特殊行業企業以外的各類國有及國有控股的非金融企業（以下統稱為“企業”）。
外商投資企業和上市公司年度會計報表審計，國家另有規定的，從其規定。
企業在境外投資設立的企業，其年度會計報表審計按照所在地有關法律規定執行。
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Article 3The system of CPA examining annual accounting statement shall not be applied to the following special SOE,
| | 第三條 以下特殊行業的國有企業暫不實行年度會計報表注冊會計師審計制度：
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(1)War industry enterprises, expect civil companies that has independent legal personality and that still retain or seal the capability of producing war products
| | （一）繼續保留或者封存軍工科研生產能力的軍工企業（不包括其投資興辦的具有獨立法人資格的民品企業）；
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(2)Reeducation-through-labor enterprises, reform-through-labor enterprises, border farm, agricultural enterprises of the Production and Construction Corps of the Chinese Liberation Army and the reclamation area in Heilongjiang province
| | （二）監獄勞教企業、邊境農場、新疆生產建設兵團和黑龍江墾區所屬農業企業。
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Article 4The executive situation of special material reserve, special capital reserve and other operation related to special policies of enterprises that responsible for goods and material reserve, grain reserve, cotton reserve or non-staple food reserve shall be subject to the audit of the competent administrative authorities.
| | 第四條 企業承擔國家物資、糧食、棉花及副食品等儲備業務的，其特准儲備物資和特准儲備資金以及享有特殊政策的相關業務執行情況，以主管財政機關審批結果為准。
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Article 5Enterprises shall initiatively cooperate with CPA in examining the annual accounting statement and provide relevant information in accordance with the contract. The enterprises shall guarantee the truthfulness of all the information and shall take the corresponding accounting responsibility
| | 第五條 企業應當主動配合注冊會計師實施的年度會計報表審計，按業務約定書的要求提供審計相關資料，並對所提供資料的真實性作出承諾，承擔相應的會計責任。
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Article 6CPA and accounting firms shall finish the audit in accordance with the principle of Objective, Independent and Fair, the Independent Audit Criteria and other related provisions. CPA and accounting firms shall make audit report according to the demands of contract, and take corresponding responsibility
| | 第六條 注冊會計師和會計師事務所應當根據《獨立審計准則》和其他執業規範的規定，按照“獨立、客觀、公正”的原則執行審計業務，按業務約定書的要求出具審計報告，並對所出具的審計報告承擔相應的責任。
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Chapter II General demands of the administration of annual accounting statement audit of enterprises
| | 第二章 企業年度會計報表審計管理的一般要求 |
Article 7The companies shall consign the audit in accordance with the decision of directorate or the manager administrative council.
Conglomerate shall unifiedly consign the audit of the annual accounting statement of its subsidiary companies.
Company which is still under the competent authorities shall consign the accounting firms to audit its accounting statement through the authorities.
| | 第七條 企業委托審計，應當根據董事會或者經理（廠長）辦公會的決定進行委托。
企業集團所屬全資企業年度會計報表審計業務，由集團公司統一委托。
尚未實行與政府主管部門脫鉤的企業，以直接向政府主管部門報送年度會計報表的企業為單位，統一委托會計師事務所對所屬企業年度會計報表進行審計。
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Article 8Enterprises shall consign an accounting firm or alter the consignment before October, and shall sign a contract with the accounting firm which declares audit scope, content, rights, obligations, price, payment and breach responsibility. The enterprises shall provide relevant conditions to the accounting firms it consigned to finish the audit.
| | 第八條 企業應當在9月底之前委托或者變更委托會計師事務所，並與委托的會計師事務所簽定業務約定書，明確委托審計的範圍、內容、雙方的權利與責任、收費金額與付款方式、違約責任，並為會計師事務所實施審計提供必要的條件。
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Article 9The accounting statement of enterprises shall be audited by the Chinese CPA or the accounting firms that registered in the territory of People's Republic of China in accordance with the concerning regulations.
Enterprises shall take the assets sum, amount of subsidiary company, district distributing and business character into account and consign the correspond accounting firm that has enough CPA, experience and audit capability.
All the enterprises shall not restrict the work of the accounting firm legally established. The departments, institutions that do not pay for the audit, except the conglomerate, shall not require or incite the companies to consign certain accounting firms or obstruct the consignment.
| | 第九條 企業年度會計報表審計由中國注冊會計師和境內依法設立的會計師事務所依法進行。
企業必須根據擁有的資產規模、子公司數量及其地區分布和業務特點，選擇具有相應的注冊會計師人數、執業經驗、審計能力的會計師事務所。
任何單位不得排擠、限制依法設立的會計師事務所執業。除企業集團公司外，不直接支付審計費用的任何部門、機構，不得要求或者授意企業委托指定的會計師事務所，也不得給企業委托審計設置障礙。
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Article 10Accounting firms that accept the consignment of the enterprises shall not transfer the consignment to other accounting firms after the distribution. The audit that consigned by the enterprises shall be down by CPA of the accounting firms.
| | 第十條 接受企業委托審計的會計師事務所，承接的審計業務必須由本所的注冊會計師完成，不得分拆後轉給其他會計師事務所承擔。
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Article 11Conglomerates shall consign one or more accounting firms to audit in accordance with the principles of fair, just open, choosing reasonable and transparent modes like inviting public bidding and with specific administrative measure and procedure.
| | 第十一條 企業集團公司統一委托審計，按照“公正、公開、公平”的原則，制定具體管理辦法和操作程序，采取招標等透明、合理的方式選擇一家或者多家會計師事務所，並事先以一定方式發布選擇會計師事務所的信息。
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Article 12Conglomerates shall confirm the leading accounting firm, cooperate with it to make an audit plan and organize the subsidiary companies to execute the plan in the case of consigning more than one accounting firms to make a united-audit.
| | 第十二條 企業集團公司選擇多家會計師事務所實行聯合審計的，應當確定牽頭審計的會計師事務所，並協助牽頭審計的會計師事務所制定集團審計方案，組織子公司或者所屬企業配合實施。
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Article 13Enterprises shall pay for the annual accounting statement audit in accordance with the principle of "consigner pay".
The criteria of pay of the annual accounting statement of enterprises shall be set in accordance with the provisions promulgated by the local competent authorities.
| | 第十三條 企業年度會計報表審計，按照“誰委托、誰付費”的原則支付審計費用。
企業年度會計報表審計費用標准，按照被審計企業當地政府主管部門的規定執行。
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Article 14Enterprises shall not change the consigned accounting firms in the previous financial year if the accounting firms conform to the provisions of article 9 of the regulations, in which no offence against the discipline and regulations arise. In the case of necessary change, the consignee shall give reasons and expose it.
The accounting firm with the requirement of the consignee company shall change the CPA that consigned by a certain company for 5 years continuously.
| | 第十四條 企業對于上年委托審計的、符合本規定第九條規定且沒有出現違紀違規問題的會計師事務所，一般不應隨意變更；需要變更的，須說明理由，並予披露。
為同一企業連續執業5年的簽字注冊會計師，企業應當要求會計師事務所予以更換。
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Article 15Enterprises shall not consign the annual accounting statement audit to the same accounting firm or the accounting firm that invested by same investor that makes the asset evaluation or financial consultant service to the reform of the enterprises' within the audit year.
| | 第十五條 企業在審計年度內實施企業改革，需要進行整體資產評估或者財務咨詢等，不得將年度會計報表審計業務委托給執行資產評估或者財務咨詢業務的同一家會計師事務所或者相同出資人的會計師事務所。
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Article 16Enterprises shall complete the formality of record to the competent authority before October 31 every year after signing the contract. The enterprises under the direct control of central government shall put the record to the competent administration of Ministry of Finance through the conglomerate. The enterprises under the control of local government shall put the record to the local financial authority of the same level. The enterprises that still have relation with the government shall put the record to the competent financial authority of the same level through the department in charge. The enterprises shall, in the course of completing the formality of record, provide record report in which the reason of consigning and changing the accounting firm, the scope of audit, the mode of consign, the payment criteria and such items were written, and shall fill the record form of annual accounting statement audit of enterprise.( Enclosed in the appendix).
．．．．．． | | 第十六條 審計業務約定書簽定後，企業應當在每年10月31日以前向主管財政機關辦理備案手續，其中：中央管理企業由集團公司向財政部企業管理機構備案；地方管理企業向地方同級財政部門企業管理機構備案；尚未與政府主管部門脫鉤的企業，由政府主管部門向同級財政部門備案。企業向主管財政機關備案，應當提交備案報告，說明集團公司及其子公司選擇與更換會計師事務所的理由、約定的審計範圍、審計委托方式、審計付費標准等情況，並填報《企業年度會計報表審計備案表》（詳見附件）。
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