(Act dated 29 January 2013 from the date of publication No. 247 of the People's Government Order No. 247 of 29 January 2013)

Article 1 provides for the regulation of accounting professionals in the Hong Kong Special Administrative Region as a partner in the area of cooperation in the modern services of the former Sea (hereinafter referred to as the former Sea Cooperation Zone) and, in accordance with the relevant legislative provisions, to develop this approach in conjunction with the actual provisions of the relevant legislation.

Article 2, which refers to the Hong Kong Special Administrative Region accounting professionals, refers to the eligibility of Chinese registrants to perform their duties and to the membership of the Hong Kong Chamber of Accounts, while holding the Hong Kong Special Administrative Region of the Hong Kong Permanent Residential Identification.

Article 3. The Hong Kong Special Administrative Region Accounting Professionals may apply for the establishment of a accounter in the former Sea Cooperation Zone, in accordance with this approach, to the financial sector of the Government of the Shenzhen (hereinafter referred to as the city's financial sector) and to the legal regulation of the municipal financial sector and other relevant regulatory sectors.

Article IV. This approach states that the Hong Kong Special Administrative Region accounting professionals do not include branches of the former Sea Cooperation Zone.

Article 5

Article 6 provides for accounting professionals in the Hong Kong Special Administrative Region to serve as a pre-commitor for the cooperation area, in addition to complying with the relevant provisions of the Zhentz Economic Patent Registration Act, the following conditions should also be provided:

(i) The number of partners held by the local population shall not be less than 51 per cent of the total number of partners;

(ii) In partnership agreements, decisions on major business management should be identified and agreed upon, irrespective of the vote taken by the accountant for the major management decision, the cumulative voting rights of the resident within the partnership shall not be less than 51 per cent;

(iii) The Chief Partnership or other persons performing the highest management responsibilities shall be a partner in the implementation of the partnership and be held by the Resident.

Article 7

(i) The age not exceeding 60 years;

(ii) Servicing;

(iii) In the first five years before becoming a partner, there was no administrative sanction for the conduct of the business or a disciplinary industry;

(iv) After obtaining China's registration of the business of the accountants, the recent five years of continuous dedicated business in the accountants' affairs, with no less than three years of experience in the affairs of the accountants in the country;

(v) In the first year of becoming a partner, no decision taken by the Hong Kong Finance Department or the Hong Kong Federation of Accountants to apply for the establishment of an accountant's services is inadmissible, without approval or cancellation of the accounts;

(vi) At least 180 days each year after the establishment of the accountant's services, shall be operated by the accountant.

Article 8 In the case of the Hong Kong Special Administrative Region accounting professionals established in the former Sea Cooperation Zone, in addition to the submission of the material pursuant to the provisions of the Approval of the administrative licence implementation scheme established by the Finance Committee of the Shenzhens, the following material should also be submitted:

(i) In-household provincial registration associations of accountants and certificates of continuous experience under article 7, paragraph 4, of this methodology;

(ii) The certificate of membership of the Hong Kong Chamber of Accounts;

(iii) A letter of commitment received by himself at least 180 days per year in the performance of the accountants;

(iv) A letter of commitment to oversee management by the financial sector and other relevant regulatory authorities.

Article 9. This approach is implemented from the date of publication.