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Q&A about Work Rules for Agency Bookkeeping Services
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Chinese
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Category：Legislative Updates
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Subject：Compliance management
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Keywords：agency bookkeeping; basic work rules; Q&A
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Source：Pkulaw
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Publish Date：11-30-2023
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Recently, the Ministry of Finance (MOF) issued the Basic Work Rules for Agency Bookkeeping Services (for trial implementation), effective from January 1, 2024.
The Work Rules clarify basic procedures for conducting agency bookkeeping services, including business acceptance, preparation, review, and adjustment of work plans. The Work Rules also provide regulations on the delivery of working materials between bookkeeping agencies and their clients. Additionally, the Work Rules set requirements for the quality control, personnel, and records management of bookkeeping agencies, and propose the basic principles that practitioners should follow in terms of qualification requirements and professional practice. In the appendix of the Work Rules, several references are made to guide bookkeeping agency business, work plans, work handover, and document delivery.
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