Interim Measures For The Cpa Examination And Approval And Oversight

Original Language Title: 会计师事务所审批和监督暂行办法

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(January 18, 2005 the Ministry of Finance released 24th come into force on March 1, 2005) Chapter I General provisions article to regulate the approval of certified public accountants, strengthening the oversight of accounting firms, promote the healthy development of CPA, in accordance with the People's Republic of China Certified Public Accountants Act and related legislation, these measures are formulated.     Second Treasury Department and financial Department of the people's Governments of provinces, autonomous regions and municipalities (hereinafter "financial sector") approval and supervision of accounting firms, these measures shall apply.     Article III Ministry of finance and provincial finance departments should follow open, fair, fair, accessible and efficient principles, approved accounting firms according to law, supervise the operational activities of accounting firms.     Article fourth certified public accountants, certified public accountants shall abide by the laws and administrative regulations, and abide by professional ethics and guided by norms of practice.     Article fifth certified public accountants, certified public accountants in accordance with independent, objective and fair practice, is protected by law, no unit or individual shall not be illegal to intervene.     Chapter II establishment article sixth CPA accounting firm may apply for the establishment of partnership accounting firms or accounting firms with limited liability.     Article seventh partnership accounting firms, subject to the following conditions: (a) have more than 2 partners, (ii) there is a written partnership agreement, (iii) names of accounting firms and (iv) have a fixed office space.     Eighth accounting firms with limited liability, established under article, subject to the following conditions: (a) 5 per cent of the shareholders, (ii) there are a certain number of full-time professionals, and (iii) not less than 300,000 yuan registered capital; (d) shareholders to develop regulations; (e) name of certified public accountants (vi) have a fixed office space. Nineth article accountants firm of partner or shareholders, should has following conditions: (a) holds People's Republic of China registered accountants certificate (following referred to "registered accountants certificate"); (ii) in accountants firm full-time practice industry; (three) became partnership people or shareholders Qian 3 years within no because practice industry behavior by administrative punishment; (four) has made registered accountants certificate Hou recently continuous five years in accountants firm engaged in following audit business of experience,     Not less than 3 years experience in accounting firms in the territory: 1, review corporate financial statements, audit reports issued; 2, verify that enterprise capital, issued by the capital verification report; 3, for a business combination, Division or liquidation of audit services, produce a report 4, other audit services stipulated by laws and administrative regulations.     (E) within 1 year before the become a partner or shareholder is not concealed or provide false materials, fraud, bribery or other improper means to apply for the establishment of accounting firms and by the provincial financial department not to accept, refuse to approve or revoke a CPA firm's decision.     Tenth public accounting firm shall establish a Chief Accountant.     Partnership accounting firm of chief accountant by the implementing partners of the accounting firm.     Chief Accountant of accounting firms with limited liability held by legal representatives, held by shareholders of the legal representative. Article 11th before it became a partner in the accounting firm of accountants or shareholders should be in provinces, autonomous regions and municipalities directly under the CPA Association (hereinafter "CPA associations at the provincial level") finish from the accounting firm out of the procedure.     If the original CPA partners or shareholders, should also be in accordance with the relevant laws and administrative regulations, as well as completing withdraws from the partnership agreement or statute or equity transfer procedures. 12th CPA firm name shall conform to the relevant regulations of the State.     Without consent, CPA accounting firm may not use other font names.     13th established accounting firms should be applied by all the partners, or all the shareholders, the proposed CPA is located in provincial financial Department for approval.     14th an application for establishing a public accounting firm, to provincial financial departments should submit the following documents: (a) establishment of CPA application form (Schedule 1); (b) the summary of status of accounting firm partners or shareholders (Schedule 2), and (iii) summary of status of certified public accountants (Schedule 3); (d) the Enterprise name pre-approval notice issued by the administrative departments for industry and Commerce copy;     (Five) all partner or all shareholders now where of provincial registered accountants Association for its issued of engaged in this approach Nineth article subsection (four) items provides of audit business situation of proved, and has turned out original accountants firm proved, if partner or shareholders for original accountants firm partner or shareholders of, also should submitted withdraws from the or equity transfer proved; (six) Accountants firm registered Accountants of registered accountants certificate copies; (seven) written partnership agreement or shareholders common developed of articles;     (H) the Office copy of valid proof of property or use rights.     Limited liability the accounting firm, should also be submitted to the capital verification certificate.     Due to a merger or Division of a new accounting firm, shall also submit the merger agreement or separation agreement.     The applicant should be responsible for the authenticity of the content of the application materials. 15th provincial financial departments to set up the accounting firm shall, in accordance with the following procedures: (a) review the application materials submitted by the applicant, and check whether the copy with the original line. The application materials are incomplete or not in compliance with the statutory form, shall, on the spot or within the 5th time inform all applicants need to supplement the content. Application materials are complete and comply with the statutory format, or the applicant requested correction all application materials submitted shall be accepted.     To accept the application or not to accept an application, applicant should be stamped with the administrative organ Special seal and date in written form.     (B) review of the content of the application materials and application about accounting firm names as well as partner or shareholder qualification and practice time be publicized.     (C) from the date of acceptance of the application in the 30th to approve or not to approve the establishment of the accounting firm's decision. (D) approved the establishment of the accounting firm decided, shall, from the date of the approval decision to the applicant in the 10th issue approval documents, issued by accounting firms practising certificate, and shall be published.     Approval file shall contain the following: 1 the name and organization, accounting firm; 2, Coopers, or the names of its shareholders; 3, CPA chief accountant name; 4, accounting firms with limited liability registered capital; 5, Office of the accounting firm; 6, CPA's scope of business.     Approval documents issued by the provincial financial departments shall be sent to the seat of the Provincial Association of certified public accountants. Provincial financial department not to approve the establishment of an accounting firm's decision, date of disapproval decision shall taken 10th by notice in writing to the applicant.     Written notification should state the reason for not approving, and inform the applicant of the right to apply for administrative reconsideration or bring an administrative lawsuit in accordance with law.     16th provincial financial Department approved its accounting firm decision, shall, from the date of the approval decision within the 30th ratification documents submitted together with the following materials finance, the Chinese Institute of certified public accountants: (a) approved the establishment of accounting firms the situation table (Schedule 4); (b) the summary of status of accounting firm partners or shareholders (Schedule 2).     Approval of the Treasury found inappropriate, shall receive written notice in the filing date of 30th Provincial Finance Department review.     17th by the provincial financial Department approved the establishment of the accounting firm, should go through the registration formalities according to law.     18th public accounting firm partners or shareholders from public accounting firms should be finished within 60 days from the date of registration procedures for completing the accounting firm.     Certified public accountant before completing formalities without, shall not practise in the newly established accounting firms.     Article 19th due to a merger or Division of a new accounting firm, according to established accounting firms the relevant provisions of these measures.     Chapter III a 20th of the accounting firm accounting firms to set up branches should be established in accordance with this regulation.     21st public accounting firms shall practise in personnel, finance, standards, quality control carried out on the establishment of unified management and branch operations and bear the legal liability for the debts.     Articles 22nd CPA establish branch offices shall be approved by the branch, the seat of the provincial financial department.     23rd article established points by of Accountants firm, should has following conditions: (a) law established 3 years above, internal management system sound; (ii) registered accountants number (not including intends to points by practice industry of registered accountants) not below 50 name; (three) limited responsibility accountants firm Shang end of net worth and career risk Fund total not below Yuan 3 million Yuan, partnership accountants firm Shang end of net worth and career risk Fund total not below Yuan 1.5 million Yuan;     (D) within 3 years before applying for establishing a branch of the accounting firm and its not because of the established practice of administrative punishment.     Due to a merger or Division of the newly established accounting firms applying for establishing a branch, its time to merger or Division was established as the standard in the accounting firm before.     24th-set up by a public accounting firm shall satisfy the following conditions: (a) head of the partners or shareholders of the firm of accountants, (ii) at least 5 registered accountant (branch head), and (c) have a fixed office space.     25th branch shall be in the name of "accounting firm-administrative divisions of the name + name +" form. Article 26th Accountants firm application established points by, should to intends established points by location of provincial financial sector submitted following material: (a) Accountants firm established points by application table (Schedule 5); (ii) Accountants firm all partner or shareholders will made of established points by of resolution; (three) registered accountants situation summary table (Schedule 3); (four) Accountants firm Shang annual balance sheet; (five) Accountants firm intends established of points by registered Accountants of registered accountants certificate copies;     (F) the accounting firm management; (VII) branch office property or the right to effective copy.     Accounting firms to merge after the merger was put forward to set up branch, do not need to submit the preceding paragraph (d) the provision of material, but the merger agreement and merger reference date of the balance sheet shall be presented.     27th provincial finance department accounting firms set up procedure, mutatis mutandis, by the way article 15th regulations. Cross-administrative division at the provincial level establish branch offices, the seat of the provincial financial departments should set up the branch of accounting firm in accordance with the conditions laid down in article 23rd, seek the views of the provincial Finance Department, where the accounting firm.     The accounting firm seat of the provincial financial department responses in the 10th. Application of the provincial Finance Department shall accept the establishment within 20th of whether to approve the decision.     Approved the establishment of accounting firms, should be given to the applicant approval documents, issued by accounting firms practising certificates and approval documents reported to the Ministry of finance, the Chinese Institute of certified public accountants Association.     Cross-administrative division at the provincial level establish branch of accounting firm, approved the establishment of the provincial financial Department should also approve a file copy accounting firm seat of the provincial Finance Department and the Provincial Association of certified public accountants.     28th public accounting firm-established upon approval by the provincial financial Department, shall handle the registration formalities.     Fourth chapter accountants firm of change, and terminated 29th article accountants firm occurred following matters one of of, should since made resolution of day up 20th within to location of provincial financial sector record: (a) change accountants firm name, and Office places (in provincial administrative divisions within), and Director Accountants; (ii) change partnership accountants firm partner; (three) change limited responsibility accountants firm registered capital, and shareholders.     Name, person in charge of the auditor changes, Office space, or revoke its establishment of branch, shall from the date of a resolution 20th while accounting firms and the seat of the provincial financial department.     30th article accountants firm and points by occurred this approach 29th article by column change matters one of of, should to location of provincial financial sector submitted following record material: (a) Accountants firm change matters situation table (Schedule 6) or accountants firm points by change matters situation table (Schedule 7); (ii) change Hou of situation meet this approach seventh article to 12th article, and 24th article and 25th article provides of proved material.     31st article accountants firm and established of points by change name of, should while to accountants firm and points by location of provincial financial sector record, submitted business administration sector issued of Enterprise name advance approved notice copies, make back original accountants firm practice industry certificate or original accountants firm points by practice industry certificate, for new of Accountants firm practice industry certificate or accountants firm points by practice industry certificate.     CPA revoke its establishment of branch shall be made to the accounting firms and the provincial financial department submitted to the accounting firm to withdraw form (Schedule 8), and returned to the accounting firm's practising certificate.     Provincial Finance Department received the accounting firm to withdraw form or renewal of a practising certificate, the relevant situation should make an announcement.     Article 32nd survive due to a merger or Division of the accounting firm shall, in accordance with the provisions of article 29th to 31st to the seat of the provincial financial department.     Article 33rd CPA migrate premises across administrative division at the provincial level, should be relocated to the approval of the provincial financial department.     Article 34th CPA migrate premises across administrative division at the provincial level, subject to the following conditions: (a) comply with the statutory requirements, (ii) is not being accepted when applying for migration Ministry or provincial financial Department reviews, or Chinese Institute of certified public accountants certified public accountant associations or provincial surveys.     35th article accountants firm across provincial administrative divisions Migration Office places, should to moved to provincial financial sector submitted following material: (a) Accountants firm across provincial administrative divisions migration application table (Schedule 9); (ii) Accountants firm partner or shareholders situation summary table (Schedule 2); (three) registered accountants situation summary table (Schedule 3); (four) written partnership agreement or shareholders common developed of articles; (five) all partner or shareholders of registered accountants certificate copies;     (Vi) property moved into office space or the right to an effective proof; (VII) migrated to the partners or shareholders of the whole workplace resolutions.     Migration at the same time need to change the CPA firm name, issued by the industrial and commercial administrative departments should also be submitted to the local copy of business name prior approval written notice.     36th provincial financial departments approved accounting firm administrative division at the provincial level Migration Office procedure, mutatis mutandis, the way 15th regulations. New provincial financial departments should be on whether the accounting firm in accordance with the conditions laid down in article 34th, seek the views of the provincial financial department moved out.     Moving out of the provincial financial department shall reply within the 10th. Provincial financial departments shall, from the date of acceptance of the application in the 20th to make a decision.     Move of approved accounting firms shall be issued to the applicant approval documents, change accounting firms practising certificates, and 30th and moved out of the provincial financial Department for the accounting firm of archival material transfer.     Approval documents issued by the provincial financial departments should also be reported to the Treasury and the Chinese Institute of certified public accountants, CC, move out of the provincial Finance Department and the Provincial Association of certified public accountants. 37th approved cross-provincial-level administrative division of the Migration Office of the accounting firm of a branch shall be submitted to the seat of the provincial financial Department and returned to the original accounting firms practising certificates.     Provincial finance departments to issue a new accounting firm of the practising certificate.     Article 38th provincial financial departments should apply for the establishment of Office for accepting applications accounting firms, accounting firms and conditions across the Administrative Division at the provincial level Migration Office, shall submit the materials list and the requirements, procedure and duration of approval be publicized.     39th public accounting firms with overseas accounting firms signed an agreement to set up or contact the Member relationship, shall sign an agreement within 20th of, by the seat of the provincial financial Department to the Treasury submitted and China Association of certified public accountants CPA partnership with overseas accounting firms fact sheet (Schedule 10) as well as accounting firms and foreign accounting firms have signed copies of the agreement.     40th article accountants firm has following case one of of, should terminated: (a) partnership agreement or articles provides of dissolved causes appeared, voluntary dissolved; (ii) all partner or shareholders will resolution dissolved; (three) for merged or Division dissolved; (four) was law declared bankruptcy; (five) was law cancellation, and revoked or revoked license; (six) was law revoked or withdrawn accountants firm practice industry certificate; (seven) legal, and administrative regulations provides of other terminated case.     41st public accounting firm shall be terminated in cases, separately to the accounting firm and the seat of the provincial Finance Department, accounting firms to terminate returns filed (Schedule 11), and returned to the accounting firms practising certificate and accounting firms practising certificates.     Accounting firm terminated should be liquidated in accordance with relevant laws and administrative regulations.     42nd provincial Finance Department received the submission of the accounting firms CPA firm end table and recovery of accounting firms practising certificates or accounting firms practising certificates, should be certified public accountants or the termination of the circumstances shall be published.     Fifth chapter supervision check 43rd article Treasury and provincial financial sector law on following matters implementation supervision check: (a) Accountants firm keep established conditions of situation; (ii) Accountants firm should to Treasury and provincial financial sector record matters of reported prepared situation; (three) Accountants firm and registered Accountants of practice industry situation; (four) Accountants firm of quality control system; (five) legal, and administrative regulations provides of other supervision check matters.     Article 44th of finance and provincial finance departments in the process of conducting supervision and inspection shall strictly abide by the relevant provisions of the financial inspection and does not impede the normal business activities of certified public accountants shall not solicit or accept a property, shall not seek other interests should in fact clear and irrefutable evidence and accurate, the legal basis for the full case dealt with according to law.     Article 45th Ministry of finance and provincial finance departments in the course of checks carried out, in accordance with the needs, to employ a certain proportion of professionals assist in the inspection.     Article 46th Ministry of finance and provincial finance departments and hired professionals to check knowledge of State secrets and commercial secrets confidential.     47th Ministry should be to strengthen the financial sector supervision and guidance of certified public accountants, certified public accountants work supervision and inspection. Provincial financial departments should establish an information reporting system, the accounting firm, and cases of serious violation of CPA report to the Ministry of finance.     48th public accounting firm and does not keep the established conditions, to the seat of the provincial financial Department in the 20th, the seat of the provincial financial department shall order rectification within 60 days.     Not within the time stipulated in the record or rectification expire still does not meet the established criteria, established by the location of the provincial financial Department to withdraw the license.     49th public accounting firms and certified public accountant, one of the following circumstances exist, the Treasury and the provincial financial departments focused supervision and inspection departments shall: (a) complaints or reports; (b) did not maintain the established conditions and (iii) has a bad record in the practice, and (iv) business by means of unfair competition.     50th finance and provincial finance departments of CPA shall conduct on-site inspections, or transfer of material to the Office or check with the personnel office for verification.     Access to relevant materials should be returned within 3 months and remain intact.     51st finance and provincial finance departments in the process of conducting supervision and inspection, can ask the certified public accountants and CPA's description of the situation, access to certified public accountants work papers and related information to the relevant units and personnel investigations, inquiries, evidentiary and verify the information.     52nd accounting firms and CPAs must receive Ministry and provincial financial departments shall implement supervision and inspection, and provide Chinese working papers and related materials, and may not refuse or obstruct or avoid detection, shall not misrepresent, conceal, destroy relevant evidence.     Certified public accountants or registered public accountants have obvious transferred, concealed relevant evidence materials, finance and provincial finance departments can evidence registered for keeping.     53rd to certified public accountants and CPA's illegal behavior, finance and provincial finance departments can make a decision of administrative penalty shall be published.     54th article accountants firm should Yu annual May 31 zhiqian, to location of provincial financial sector submitted following material: (a) Accountants firm basic situation table (Schedule 12) and accountants firm points by basic situation table (Schedule 13); (ii) Accountants firm Shang end balance sheet and Shang annual profit table; (three) Accountants firm partner or shareholders situation summary table (Schedule 2); (four) on points by of business management and practice industry quality control situation of description;     (E) accounting firm audit report form (Schedule 14); (vi) certified public accountants and certified public accountants to accept business checks, penalties and (VII) accounting firms due to business related legal proceedings.     Certified public accountants and CPA members outside or contact the partnership, shall be submitted to the previous year and foreign accounting firms, outside accounting firm or contact other members cooperate in business situations.     Cross-provincial-level administrative division of a branch of the accounting firms and the related materials should be submitted to the seat of the provincial financial department.     55th provincial Finance Department received the certified public accountants in accordance with this approach 54th article submission material, should be maintained by certified public accountants and its branch establishment of conditions were collected and reported on June 30, the Ministry of finance, the Chinese Institute of certified public accountants Association.     56th article accountants firm and registered accountants must according to practice industry guidelines, and rules of requirements, in implementation necessary of audit program Hou, to after verified of audit evidence for according to, formed audit views, issued audit report, shall not has following behavior: (a) in not perform necessary of audit program, not gets full appropriate of audit evidence of situation Xia issued audit report; (ii) on same delegate units of same matters, according to same of audit evidence issued different conclusion of audit report;     (C) conceal the problems identified in the audit, issued an improper audit observations (iv) not implemented strict step by step review system, preparation and preservation of audit working papers not according to stipulations; (e) other acts in violation of guidelines, rules of practice.     Accountants firm and registered accountants implementation audit business, encountered following case one of of, should refused to issued about report: (a) client motioned its for not real or improper proved of; (ii) client deliberately not provides about accounting information and file of; (three) for client has other not reasonable requirements, led its issued of report cannot on financial accounting of important matters made right expressed of.     57th article registered accountants shall not has following behavior: (a) in implementation audit business during, in legal, and administrative regulations provides shall not sale was audit units of stock, and bonds or shall not purchase was audit units or personal of other property of term within, sale was audit units of stock, and bonds or purchase was audit units or personal by has of other property; (ii) obtained, and received delegate contract agreed yiwai of remuneration or other property, or using implementation business of will, seek other not due interests;     (C) entrusted the collection of debts and (iv) allow others to perform business in his name (v) simultaneously in two or more accounting firms to perform business; (vi) advertise their ability to attract business and (VII) other acts in violation of laws, administrative rules and regulations. 58th article accountants firm shall not has following behavior: (a) without approved established points by; (ii) to provincial above financial sector provides false material or not timely submitted related material; (three) employed is other accountants firm practice industry of registered accountants, or knows this by of registered accountants in other accountants firm practice industry and not stop; (four) allows this by registered accountants only in this by titular and is not this by implementation business,     Or knows this by registered accountants in other units engaged in gets wage sex income of work and not stop; (five) allows other units or personal to this by name hosted business; (six) take forced, and fraud, not due way attract business; (seven) hosted and itself scale, and practice industry capacity, and bear risk capacity not match of business; (eight) violation legal, and administrative regulations of other behavior.     Sixth chapter legal liability article 59th CPA or CPA violates these rules, the Ministry of finance or financial departments at the provincial level shall be given administrative punishment against a minor, causing no harm, you can take issued a letter of concern to processed or transferred to the Association of certified accountants.     60th applicant concealed relevant information or provide false materials applications, inadmissible or not approving the financial sector at the provincial level, and given a warning.     Adopted by the 61st accounting firms and their deception, bribery or other improper means to obtain approval for the establishment, by the seat of the provincial financial Department revoked.     62nd article accountants firm has following case one of of, ordered deadline corrected, late not corrected of be announcement: (a) Accountants firm established Hou partner or shareholders not in provides time within handle finished into the by procedures of; (ii) not according to this approach provides handle about matters record procedures of; (three) on points by of personnel, and financial, and practice industry standard, and quality control, not implementation unified management of; (four) violation People's Republic of China registered accountants method 32nd article provides of;     (E) violations of the provisions of article tenth, 58th.     63rd public accounting firm to the Ministry or provincial financial departments to conceal the situation, provide false materials or refuse to provide authentic materials reflecting its activities and give a warning.     64th accounting firms breach of 56th article of the present measures, give a warning, confiscate the illegal income, and illegal income more than 1 time fined not more than 5 times in serious cases, may suspend or revoke its operating business.     65th CPA breach of 56th article of the present measures and give a warning; the circumstances are serious, you can pause the execution of business or revoke a CPA certificate.     CPA in violation of the provisions of article 57th, rectification, it fails to make an announcement.     66th certified public accountants or registered public accountants in violation of the provisions of the article 56th, deliberately issues a false audit report, verification report, constitute a crime, criminal responsibility shall be investigated according to law.     67th citizens, legal persons or other organizations without permission, arbitrarily engaged in certified public accountant CPA business law 14th article, given a warning and ordered to stop illegal activities, confiscation of illegal gains in serious cases, and may be fined not more than 1 time more than 5 times.     68th Ministry or provincial financial departments to larger fines, suspension of practice, revoke a CPA certificate or the cancellation of the accounting firm's decision, shall inform the party concerned has the right to request a hearing; the parties to request a hearing, shall, in accordance with the provisions of the implementation measures for the Ministry of administrative punishment hearing hearing.     Article 69th on the Finance Ministry or provincial financial departments for approval and supervision of acts, may apply for administrative reconsideration or bring an administrative suit.     70th Treasury or provincial-level staff in the implementation of the financial sector, approving, and monitoring process, abuse of power, negligence, malpractice, or of divulging State secrets, business secrets and shall be subject to administrative sanctions.     71st article of the rules of the seventh chapter schedule approval, filing deadlines are based on working days, excluding holidays.     72nd application material referred to in the provisions herein "CPA certificate" includes any copies of the pages.     73rd overseas officers to set up the accounting firm to apply this approach.     74th before the implementation of the measures approved the establishment of the CPA and the changes that have taken place, the situation after the change should be in compliance with these regulations.    75th these measures shall come into force on March 1, 2005. Since this approach purposes of day up, following file while abolition: partnership accountants firm established and the approval pilot approach ((93) Accounting Association Word 110th,), and Treasury on clear partnership accountants firm approval permission of notification (Accounting Association word [1997]46,), and violation registered accountants method punishment provisional approach (fiscal method word [1998]1,), and Treasury on Accountants (audit) firm terminated of several matters of notification (Accounting Association word [1998]23,) , And limited responsibility accountants firm approval approach (Accounting Association word [1998]55,), and registered accountants certificate and the firm practice industry certificate management provisional approach (fiscal Association word [1998]35,), and Treasury on limited responsibility accountants firm funded people qualification about problem of reply (fiscal Association word [1999]140,), and accountants firm merged approval management provisional approach (fiscal Association word [2000]27,), and accountants firm points by approval management provisional approach       (Fiscal Association word [2000]28,), and Treasury on accountants firm established points by about problem of notification (accounting [2000]1017,), and Treasury on accountants firm of shareholders left firm Hou whether continues to enjoys shareholders qualification of reply (accounting [2001]1014,), and Treasury on accountants firm across province established points by about registered management matters of notification (accounting [2001]1024,). 附表1:设立会计师事务所申请表   ┌──────┬───────────────────┬───┬────┐ │  拟设立事  │                                      │ 组织 │        │ │  务所名称  │                                      │ 形式 │        │ ├──────┼────────┬───      ───────┼───┴────┤ │  设立方式  │                │     出资总额或     │                │ │            │                │     者注册资本     │                │ ├──┬───┴──────┬─┴────┬─────┼────────┤ │ 主 │      姓    名 │            │          │                │ │ 任 ├──────────┼──────┤合伙人或者│                │ │ 会 │是否为执行合伙所事务│            │ 股东总数 │                │ │ 计 │的合伙人或者有限责任│            │          │                │ │ 师                │    所法定代表人    │            │          │                │ ├──┴───┬──────┴─┬────┴─────┼────────┤ │合伙人或者股│                │  注册会计师以外的  │                │ │东以外的注册│                │  专职从业人员数量  │ │ │ 会计师数量 │                │                    │                │ ├──────┼────────┴──────────┴────────┤ │  办公场所  │                                                        │ ├──────┼───────────────────┬─── ┬────┤ │  通讯地址  │                                      │ 邮编 │        │ ├──────┼──────┬──────┬─────┴───┴────┤ │  联 系 人  │            │  电子邮箱  │                            │ ├──────┼──────┼──────┼───────────                        ───┤ │  联系电话  │            │    传真    │                            │ ├───┬──┴──────┴──────┴──────────────┤ │      │                                                              │ │      │    我们申请设立                          Accounting firms, and to ensure │││ application form provided by the content and the accompanying application materials is true and complete, and after completing registration on │ │ │ transferred within 60 days of completing the accounting firm of the whole procedure.                                                              │ │ 合伙 │                                                              │ │ 人或 │                                                              │ │ 者股 │                   全体合伙人或者股东签名并盖章:             │ │ 东申 │      │ │ 请及 │                                                              │ │ 保证 │                                                              │ │ │                                                              │ │      │                                                              │ │      │                                                年    月    日         │ └ ┴--------------------------------------┘ Note: way out "new" or "consolidated the newly established" or "discrete new." Schedule 2: accountants firm partner or shareholders situation summary table accountants firm name: ┌-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the ┬-the-the-the-the ┬-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the ┬-the-the-the ┬-the-the-the-the ┐││ registered accountants certificate │ whether meet │ whether handle finished │ if for original by partner or unit ││││ partner or ├-the-the-the-the-the-the ┬-the-the-the-the-the-the ┤ provides of funding │ from original by turned out │ East, whether handle finished withdraws from the or │ funded 额│出资或者│ │ 股东姓名 │  证书编号  │最近一次通过│格条件* │  手续*   │  者股权转让手续*   │      │股权比例│ │          │            │注协检查时间│        │          │                    │      │        │ ├─────┼──────┼──────┼────┼─────┼──────────        ┼───┼────┤ │          │            │            │        │          │                    │      │        │ ├─────┼──────┼──────┼────┼─────┼──────────┼───┼────┤ │          │            │            │ │          │                    │      │        │ ├─────┼──────┼──────┼────┼─────┼──────────┼───┼────┤ │          │            │            │        │          │                    │      │        │ ├─────┼          ──────┼──────┼────┼─────┼──────────┼───┼────┤ │          │            │            │        │          │                    │      │        │ ├─────┼──────┼──────┼────┼─────┼──────────┼───┼────┤ │                    │            │            │        │          │                    │      │        │ ├─────┼──────┼──────┼────┼─────┼──────────┼───┼────┤ │          │            │            │        │          │ │      │        │ ├─────┼──────┼──────┼────┼─────┼──────────┼───┼────┤ │          │            │            │        │          │                    │      │        │ ├─────┼──────┼──────┼────┼────         ─┼──────────┼───┼────┤ │ │            │            │        │          │                    │      │        │ ├─────┼──────┼──────┼────┼─────┼──────────┼───┼────┤ │          │            │            │        │          │ │      │        │ └─────┴──────┴──────┴────┴─────┴──────────┴───┴────┘                                                               签字盖章:                    年  月  日 注:1、申请设立会计师事务所填报时,由拟设立会计师事务所的主     Accountant signature.     2, trans-migration Office, every year on May 31 when completing the Administrative Division at the provincial level, do not need to fill in the fields with "*", signed by the Chief Accountant accounting firms, cover seal of the accounting firm.         3, the relevant columns when filling out not, you can insert rows to fill in, and sign each page.        Schedule 3: registered accountants situation summary table accountants firm or points by name: ┌-the-the ┬-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┐││ registered accountants │ registered accountants certificate │ │ serial number │ name ├-the-the-the-the-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┤│││ certificate number                        │ 最近一次通过注协检查的时间 │ ├──┼─────┼────────────┼──────────────┤ │    │          │                        │                            │ ├──┼─────┼────────────┼──────────────┤ │    │          │          │                            │ ├──┼─────┼────────────┼──────────────┤ │    │          │                        │                            │ ├──┼─────┼────────────┼──────────────┤ │    │ │                        │                            │ ├──┼─────┼────────────┼──────────────┤ │    │          │                        │                            │ ├──┼─────┼────────────┼───────────── ─┤ │    │          │                        │                            │ ├──┼─────┼────────────┼──────────────┤ │    │          │                        │                            │ ├──┼─────┼───────── ───┼──────────────┤ │    │          │                        │                            │ ├──┼─────┼────────────┼──────────────┤ │    │          │                        │                            │ ├─                            ─┼─────┼────────────┼──────────────┤ │    │          │                        │                            │ ├──┼─────┼────────────┼──────────────┤ │    │          │                        │                                                                  │ ├──┼─────┼────────────┼──────────────┤ │    │          │                        │                            │ ├──┼─────┴────────────┴──────────────┤ │    │              │││ I have this guarantee, this table provided by the content and the attached documentation is correct.                           │ │    │                                                                  │ │    │                                                                  │ │保证│                           签名并盖章:                                                                  │ │    │                                                                  │ │    │                                                                  │ │    │     │ └ │││ Year month day ┴--------------------------------------------┘ Note: 1, when applying for the establishment of the accounting firm making details besides the partners or shareholders of the CPA, signed by the proposed Director of the accounting firm of certified public accountants.     2, when applying for the establishment of the reported, respectively, completing the accounting firm, to be established by the CPA, signed by the Chief Accountant, cover seal of the accounting firm.     3, the application for cross-provincial-level administrative divisions when the Migration Office to fill details besides the partners or shareholders, the CPA certified public accountant, accountant signed by the Director, cover seal of the accounting firm.         4, the column filling in fit, you can insert rows to fill in, and sign each page.                附表4:批准设立会计师事务所有关情况表   ┌─────────┬───────────────────────────┐ │    事务所名称    │                                                      │ ├─────────┼────────┬─────────┬────────┤ │     组织形式     │ │     设立方式     │                │ ├─────────┼────────┼─────────┼────────┤ │   出资总额或者   │                │  主任会计师姓名  │                │ │     注册资本     │                │                  │                │ ├─────────┼────────┼─────────┼────────┤ │    合伙人或者    │                │是否有合伙协议或者│                │ │     股东总数     │                │股东共同制定的章程│                │ ├─────────┼────────┼─────────┼────────┤ │合伙                                                      │ │ Outside certified public accountants or shareholders other than the number of CPAs │││ │ │ vocational workforce ││├-----------┼--------┴----------┴--------┤ │ offices │ │ ├─────────┼────────┬─────────┬────────┤ │     受理日期     │                │     批准日期     │                │ ├─────────┼────────┼─────────┼────────┤ │     批准文号     │                │   执业证书编 号   │                │ ├─────────┴────────┴─────────┴────────┤ │批准机关意见:                                                            │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                                          │ │                                                    批准机关盖章          │ │         │ │    经办人签字:                                     年    月    日       │ └─────────────────────────────────────┘ 注:设立方式一栏填“新设”或“合并新设”或“分立新设”。 附表5:会计师事务所设立分所申请表   ┌───────┬───────────────────┬──┬──────┐ │  事务所名称  │                                      │组织│            │ │              │                                      │形式│            │ ├──── -The-the-the ┼-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┼-the-the ┴-the-the-the-the-the-the ┤ │ Shang end net worth and │ │ established date and the approved paper, (merged or points │││ career risk fund │ │ state new set of, also must indicate merged or Division │││ total │ │ Qian firm established date and the approved paper,) ││├-the-the-the-the ───┼────┼──────────────┼─────────┤ │ 事务所所在地 │        │注册会计师(不包括拟转到分所│                  │ │              │        │     的注册会计师)数量     │                  │ ├───────┴────┴─────┬────────┴─────────┤ │   事务所及其设立                                                          的分所最近三年内   │                                    │ │    是否因执业行为受到过行政处罚    │                                    │ ├───────┬──────────┴──────────────────┤ │拟设立分所名称│ │ ├───────┼────┬───────┬─────────┬──────┤ │分所注册会计师│        │              │       姓名       │            │ │数量(含分所负│        │  分所负责人  ├─────────┼──────┤ │    责人)    │        │              │是否为 事务所的合伙│            │ │              │        │              │    人或者股东    │            │ ├───────┼────┴───────┴─────────┴──────┤ │ 分所办公场所 │                                                          │ ├───── ──┼───────────────┬──────┬──────┤ │ 分所通讯地址 │                              │  分所邮编  │            │ ├───────┼────┬────────┬─┴──────┴──────┤ │  分所联系人  │        │      分所      │                              │ │              │        │    电子邮箱    │                              │ ├───────┼────┼────────┼───────────────┤ │ 分所联系电话 │        │    分所传真    │                              │ ├──┬────┴────┴────────┴─────────                                ──────┤ │    │                                                                    │ │    │    我所申请设立                                  分所,并保证本申请│ │    │表所填报内容及所附申请材料全部属实。             │ │    │                                                                    │ │    │                                                                    │ │事务│                                 主任会计师签名并盖章:                                                                    │ │所申│                                                                    │ │请及│                                                                    │ │保证│                                                                    │ │    │                                 会计师事务所盖章                   │ │    │                                                                    │ │    │ │ │    │                                                                    │ │    │                                                      年    月    日│ └──┴────────────   --------------------------┘ Appendix 6: information form accounting firms CPA firm changes name: ___________________________________ organization: ______________ established: ________________ approval number: _____________ practising certificate number: ______________        变更原因(填“合并”或“分立”或“其他”):________________________ ┌───────────┬────────────┬────────────┐ │        项  目        │       变更前情况       │       变更后情况       │ ├───────────┼────────────┼────────────┤ │        名  称 │                        │                        │ ├───────────┼────────────┼────────────┤ │      主任会计师      │                        │                        │ ├───────────┼────────────┼──────────── ┤ │有限责任事务所注册资本│                        │                        │ ├──┬────────┼────────────┼────────────┤ │    │      数量      │                        │                        │ │    ├────────┼────────────┼─                        ───────────┤ │合伙│                │                        │                        │ │人或│      姓名      │                        │                        │ │者股│                │                        │ │ │ 东 │                │                        │                        │ │    ├────────┼────────────┼────────────┤ │    │是否符合规定条件│                        │                        │ ├──                        ┼────────┼────────────┼────────────┤ │    │    办公场所    │                        │                        │ │办公├────────┼────────────┼────────────┤ │场所│ 通讯地址及邮编 │                        │                                                                    │ │    ├────────┼────────────┼────────────┤ │    │    联系电话    │                        │                        │ ├──┼────────┴────────────┴────────────┤ │    │                  │││ I guarantee this table provided by the content and the attached documentation is correct.                   │ │    │                                                                    │ │事务│                                                                    │ │所保│                           主任会计师签名并盖章:                       │ │ 证 │                                                                    │ │    │                                                                    │ │    │                             会计师事务所盖章 │ │    │                                                                    │ │    │                                                      年    月    日│ └──┴───────────────────────────────     -┘ Note: 1, simply complete the changes column in this table, no change is not complete.         2, the columns when filling out not, multiple copies of completed and signed each page. Table 7: the table showing changes of the accounting firms CPA firm name: ______________________________________ organization: ___________ name: __________________________________________ established: ___________-approval established by number: __________                          ____________________分所执业证书编号:___________ ┌────────┬─────────────┬──────────────┐ │    项    目    │        变更前情况        │         变更后情况         │ ├────────┼─────────────┼──────────────┤ │  分 所 名 称   │ │                            │ ├──┬─────┼─────────────┼──────────────┤ │    │  姓  名  │                          │                            │ │分所├─────┼─────────────┼──────────────┤ │负责 │是否为事务│                          │                            │ │ 人 │所的合伙人│                          │                            │ │    │或者股东  │                          │                            │ ├──┼                            ─────┼─────────────┼──────────────┤ │    │ 办公场所 │                          │                            │ │    ├─────┼─────────────┼──────────────┤ │分所│ 通讯地址 │                          │                            │ │办公├─────┼─────────────┼──────────────┤ │场所│ 邮    编 │                          │                            │ │    ├─────┼─────────────┼──────────────┤ │    │ 联系电话 │                          │                  │ ├──┼─────┴─────────────┴──────────────┤ │    │                                                                    │ │    │    我所保证本表所填报内容及所附证明材料全部属实。                  │ │    │                                                                    │ │事务│                                                                    │ │所保│                            主任会计师签名并盖章:                      │ │ 证 │                                                                    │ │    │                                                                    │ │    │                              会计师事务所盖章 │ │    │                                                                    │ │    │                                                      年    月    日│ └──┴─────────────────────────────── ───┘     注:本表只须填变更事项栏目,未变更的不填;         附表8:会计师事务所撤销分所情况表   ┌──────────┬─────────────────────────┐ │     事务所名称     │                                                  │ ├──────────┼────────┬─────────┬─── ───┤ │      组织形式      │                │     设立日期     │            │ ├──────────┼────────┼─────────┼──────┤ │    执业证书编号    │                │  主任会计师姓名  │            │ ├──────────┼────────┴─────────┴──────┤ │   撤销的分所名称   │                                                  │ ├──────────┼────────┬─────────┬──────┤ │    分所设立日期    │                │ 批准分所设立文号 │            │ ├──────────┼────────┼─────────┼──────┤ │  分所执业证书编号  │                │   分所办公场所   │            │ ├──────────┼────────┴─────────┴──────┤ │                    │                                                  │ │                    │                                                  │ │                    │                                                  │ │                    │                                                  │ │   撤销分所的原因   │                                                  │ │                    │                                                  │ │                    │ │ │                    │                                                  │ │                    │                                                  │ ├──┬───────┴────────────────                              ─────────┤ │    │                                                                  │ │    │    我所保证本表所填报内容全部属实。                                                                  │ │    │                                                                  │ │    │                                                                  │ │ 事 │                                                                  │ │ 务 │                                                                  │ │ 所 │                            主任会计师签名并盖章:                │ │ 保 │ │ │ 证 │                                                                  │ │    │                                                                  │ │    │                            会计师事务所                                                    盖章                      │ │    │                                                                  │ │    │                                                                  │ │    │                  年    月    日│ └──┴─────────────────────────────────┘         附表9:会计师事务所跨省级行政区划迁移申请表   ┌───────┬────────────────┬──┬─────────┐ │  事务所名称  │                                │组织│ │ │              │                                │形式│                  │ ├───────┼───────────┬────┴──┼─────────┤ │ 拟迁入后名称 │                      │拟迁入办公场所│                  │ ├───────┼───────                  ──┬─┴───────┼─────────┤ │ 现所在省、自 │                  │   拟迁入省、自   │                  │ │ 治区、直辖市 │                  │   治区、直辖市   │                  │ ├───────┼─────────┼─────────┼─────────┤ │ 执业证书编号 │                  │   出资总额或者   │                  │ │              │                  │     注册资本     │                  │ ├───────┼─────────┼─────────┼─────────┤ │   主任会计   │                  │    合伙人或者    │                  │ │    师姓名    │                  │     股东总数     │                  │ ├───────┼─────────┼─────────┼─────────┤ │ 合伙人或者股 │                  │ 注册会计师以外的 │                  │ │ 东以外的注册 │                  │ 专职从业人员数量 │                  │ │  会计师数量  │                  │                  │                  │ ├───────┼─────────┴──────┬──┼─────────┤ │   通讯地址   │                                │邮编│                        │ ├───────┼─────────┬──────┼──┴─────────┤ │   联 系 人   │                  │  电子邮箱  │                        │ ├───────┼─────────┼──────┼────────────┤ │   联系电话   │                  │    传真    │                                      │ ├─┬─────┴─────────┼──────┴────────────┤ │  │           分所名称           │               批准机关               │ │  ├───────────────┼───────────────────┤ │分│                              │                              │ │  ├───────────────┼───────────────────┤ │所│                              │                                      │ │  ├───────────────┼───────────────────┤ │情│ │                                      │ │  ├───────────────┼───────────────────┤ │况│                              │                                      │ │  ├───────────────┼───────────                            -The-the-the-the-the-the-the-the ┤││││├-the ┴-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┤ │ currently whether because practice industry behavior is accept Treasury or provincial financial sector check, or China registered Accounting │ │ Division Association or provincial registered accountants Association survey, specific situation description:                                                                          │ │                                                                          │ │                                                                          │ │ │ ├-----------------------------------------------┤ │ My application from moving in, and to ensure that the table content and accompanying application materials filled │ │ Department is true.                   │ │                                                                          │ │                                                                          │ │                                 主任会计师签名并盖章:                                                                          │ │                                                                          │ │                                 会计师事务所盖章                         │ │ │ │                                                                          │ │                                                            年    月    日│ └──────────────────── ─────────────────┘         附表10:会计师事务所与境外会计师事务所建立合作关系情况表   ┌─────────────────────────────────────┐ │一、会计师事务所基本情况                                                  │ ├────────┬──────────────────────────── ┤ │事务所名称      │                                                        │ ├────────┼────────────────────────────┤ │通讯地址        │                                                        │ ├────────┼────────── ┬─────┬───────────┤ │组织形式        │                    │ 批准文号 │                      │ ├────────┼──────────┼─────┼───────────┤ │联系电话        │                    │   传真   │                      │ ├────────┼─ ─────────┼─────┼───────────┤ │与境外会计师事  │                    │ 加入日期 │                      │ │务所合作形式    │                    │          │                      │ ├────────┴──────────┴─────┴───────────┤ │二、境外 会计师事务所基本情况                                              │ ├────────┬────────────────────────────┤ │名称(中、英文)│                                                        │ ├────────┼──────────┬─────┬───────────┤ │注册地          │                    │组织形式  │                      │ ├────────┼──────────┴─────┴───────────┤ │通讯地址        │                                                        │ ├────────┼──────────┬───── ┬───────────┤ │联系电话        │                    │  传真    │                      │ ├────────┼──────────┼─────┼───────────┤ │负责人姓名      │                    │电子邮箱  │                      │ ├────────┴──────── -The-the ┴-the-the-the-the-the ┴-the-the-the-the-the-the-the-the-the-the-the ┤ │ three, and outside accountants firm introduction │ │ (including established time, and management mode, and main head situation, and existing professionals number, and has development of into │ │ Member by or contact by type, and total and the distribution situation,) │ ├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the                                                                          ─────────────────────┤ │                                                                          │ │                                                                          │ │ │ │                                                                          │ │                                                                          │ ├───                    ──────────────────────────────────┤ │                                                                          │ │        我所保证本表所填报内容及所附证明材料全部属实。                                                                          │ │                                                                          │ │                            主任会计师签名并盖章:                        │ │                                                                          │ │                                                                          │ │                            会计师事务所盖章                              │ │ │ │ Years day │ └-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┘ note: and outside accountants firm cooperation form a bar fill "this by as outside accountants firm members by" or "this by as outside accountants firm contact by" or "outside         CPA members to become the "or" accounting firms became the overseas links ".   附表11:会计师事务所终止情况表   ┌────────┬───────────────────────────┐ │   事务所名称   │                                                      │ ├────────┼───────────┬───────┬───────┤ │    组织形式    │                      │ 成立日期   │              │ ├────────┼───────────┼───────┼───────┤ │    批准文号    │                      │ 执业证书编号 │              │ ├────────┼───────────┼───────┼───────┤ │ 主任会计师姓名 │                      │   办公              场所   │              │ ├──┬─────┴─────┬─────┼───────┼───────┤ │    │         名称         │ 成立时间 │   批准文号   │ 执业证书编号 │ │    ├───────────┼─────┼───────┼───────┤ │    │                      │          │             │              │ │    │                      │          │              │              │ │分所│                      │          │ │              │ │    │                      │          │              │              │ │    │                      │          │              │              │ │    │                      │          │                                                                  │              │ │    │                      │          │              │              │ ├──┼───────────┴─────┴───────┴───────┤ │    │                                                                  │ │    │                                                                  │ │    │                                                                  │ │事务│                                                                  │ │所终│                                                                  │ │止原│                                                                  │ │ 因 │                                                                  │ │    │                                                                  │ │    │                                                                  │ │    │                            │ ├──┼─────────────────────────────────┤ │    │                                                                  │ │    │    谨此保证,本表所填报内容全部属实。                  │ │    │                                                                  │ │事务│                                                                  │ │所保│                          主任会计师签名并盖章:                        │ │ 证 │                                                                  │ │    │                                                                  │ │    │                          会计师事务所盖章         │ │    │                                                                  │ │    │                                                    年    月    日│ └──┴─────────────────────────────────┘       附表12:会计师事务所基本情况表   ┌─────────┬──────────────┬────┬───────┐ │    事务所名称    │                            │组织形式│              │ ├─────────┼───────┬──────┴────┼───────┤ │     成立日期     │              │ 批准文号       │              │ ├─────────┼───────┼───────────┼───────┤ │   执业证书编号   │              │ 出资总额或者注册资本 │              │ ├─────────┼───────┼───────────┼───────┤ │  主任会计师姓名  │              │  合伙人或者 股东总数  │              │ ├─────────┼───────┼───────────┼───────┤ │合伙人或者股东以外│              │ 注册会计师以外的专职 │              │ │ 的注册会计师数量 │              │     从业人员数量     │              │ ├─────────┼───────┴──────── ───┴───────┤ │     办公场所     │                                                      │ ├─────────┼──────────────┬────┬───────┤ │     通讯地址     │                            │  邮编  │              │ ├─────────┼─ ──────┬──────┼────┴───────┤ │     联 系 人     │              │  电子邮箱  │                        │ ├─────────┼───────┼──────┼────────────┤ │     联系电话     │              │    传真    │                        │ ├─ ────────┴───────┼──────┴──┬─────────┤ │具有的其他执业资格:              │ 上年末净资产额和 │                  │ │                                  │ 职业风险基金总额 │                  │ │                                  ├──────── ─┼─────────┤ │                                  │上年度审计业务收入│                  │ │                                  ├─────────┼─────────┤ │                                  │上年度其他业务收入│                  │ ├─                                      ─┬──────────────┼─────────┴─────────┤ │    │          分所名称          │               批准机关               │ │    ├──────────────┼───────────────────┤ │ 分 │                            │                                      │ │ 所 │                            │                                      │ │ 情 │                            │                                      │ │ 况 │                            │ │ │    │                            │                                      │ │    │                            │                                      │ ├──┴──────────────┴──────                                                                          -------------┤ │ During practice because the reason for the last year have received punishment (including branch │ │ penalty to illegal questions): │ │ │ │                                                                          │ │                                                                          │ ├─────────────────────────────────────┤ │    我所保证                                      Contents provided by this table is correct. │ │                              主任会计师签名并盖章:                      │ │                                                                          │ │                              会计师事务所(盖章)                        │ │     │ │                                                            年    月    日│ └─────────────────────────────────────┘ 注:1、表中数字项目均以上年12月31日为准填报。         2, the columns when filling out not more than one completed and signed each page.                            附表13:会计师事务所分所基本情况表   ┌───────┬──────────────┬───────┬───────┐ │   分所名称   │                            │   批准机关   │              │ ├───────┼──────────────┼───────┼───────┤ │  成立日期及  │              │ 执业证书编号 │              │ │   批准文号   │                            │              │              │ ├─────┬─┴──────┬───────┼───────┼───────┤ │          │     姓  名     │              │              │ │ │  负责人  ├────────┼───────┤注册会计师(含│              │ │          │ 是否为事务所的 │              │ 负责人)数量 │              │ │          │ 合伙人或者股东 │              │              │              │ ├─────┴─┬────              ──┴───────┴───────┴───────┤ │   办公场所   │                                                            │ ├───────┼──────────────────┬───┬───────┤ │   通讯地址   │                                    │ 邮编 │ │ ├───────┼──────────────┬───┴───┼───────┤ │    联系人    │                            │   电子邮箱   │              │ ├───────┼──────────────┼───────┼───────┤ │   联系电话   │                            │     传                                            真     │              │ ├───────┴──────────────┼───────┼───────┤ │具有的其他执业资格:                        │    上年度    │              │ │                                            │ 审计业务收入 │              │ │ ├───────┼───────┤ │                                            │    上年度    │              │ │                                            │ 其他业务收入 │              │ ├───                                                                            ───────────────────┴───────┴───────┤ │    上年度在执业过程中受处罚情况:                                          │ │                                                                            │ │                                                                            │ │                                                                            │ ├──────────────────────────────────────┤ │                                        │ │ I guarantee given in this table is correct.                                                                            │ │                                                                            │ │                            分所负责人签名并盖章:                          │ │ │ │                            事务所分所盖章                                  │ │                                                                            │ │                            主任会计                                                                            师签名并盖章:                          │ │                                                                            │ │                            会计师事务所盖章                                │ │         │ │                                                              年    月    日│ └──────────────────────────────────────┘   注:表中数字项目均以上年12月31日为准填报。                  Schedule 14: accountants firm issued audit report situation table accountants firm name: ┌-the-the ┬-the-the-the-the-the-the-the-the-the ┬-the-the-the-the ┬-the-the-the-the ┬-the-the-the-the-the-the-the-the ┬-the-the-the-the ┬-the-the-the-the-the ┬-the-the-the ┬-the-the-the-the ┬-the-the-the-the ┬-the-the-the-the-the-the-the ┐ │ serial number │ customer name │ enterprise type │ report paper, │ audit report views type │ signed registered │ audit report day │ project group │ field time │ charges amount │ notes │││                │        │        │                │ 会计师 │          │ 人数 │ (天) │(万元)│              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │           │        │          │      │        │        │              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │                │        │        │      │        │        │              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │                │        │          │      │              │        │              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │                │        │          │      │        │        │         │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │                │        │ │      │        │        │              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │                │        │          │      │        │              │              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │                │        │          │      │        │        │ │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │                │        │          │      │        │        │              │ ├──┼───────── ┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │                │        │          │      │        │        │              │ ├──┼─────────┼────┼────┼──────── ┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │        │                │        │          │      │        │        │              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼───    ─┼────┼───────┤ │    │                  │        │        │                │        │          │      │        │        │              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │                  │                  │        │        │                │        │          │      │        │        │              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │        │        │        │                │        │          │      │        │        │              │ ├──┼─────────┼────┼────┼────────┼────┼─────┼───┼────┼────┼───────┤ │    │                  │        │                                          │                │        │          │      │        │        │              │ └──┴─────────┴────┴────┴────────┴────┴─────┴───┴────┴────┴───────┘         主任会计师签名并盖章     CPA stamp date note: 1 Enterprise type refers to listed companies, State-owned enterprises, foreign-funded enterprises, private enterprises, the other five types.  2, including accounting firms audit reports issued by the annual audit report, special audit reports, verification reports, forensic reports.

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