Archived（May 28, 2018）
(Adopted at the 28th Meeting of the Standing Committee of the First Shenzhen Municipal People’s Congress on February 24th, 1995; revised firstly at the 15th Meeting of the Standing Committee of the Third Shenzhen Municipal People’s Congress on April 26th, 2002; revised secondly at the 28th Meeting of the Standing Committee of the Third Shenzhen Municipal People’s Congress on October 28, 2003; revised thirdly at the 10th Meeting of the Standing Committee of the Fourth Shenzhen Municipal People’s Congress on January 24, 2007)
Chapter I General Provisions
Article 1 In order to strengthen the administration to the certified accountants trade, fully bring out the attestation and serving functions of certified accountants, promote the healthy and ordered development of economy and society, taking into account the specific conditions of Shenzhen Special Economic Zone (hereinafter referred to as the special zone), these regulations are hereby formulated in accordance with the Law on Certified Accountants of the People’s Republic of China, and the basic principles of related national laws and regulations.
Article 2 These regulations shall be applicable to the business practicing activities of certified accountants and certified accountant firms, and the administrative management to them in the special zone.
These regulations also shall be applicable to the Certified Accountant Association of Shenzhen Municipality (hereinafter referred to as the municipal certified accountant association) on its supervision, management and service to its members.
Article 3 The Administrative Department of Finance of Shenzhen Municipal People’s Government (hereinafter referred to as the municipal financial department) shall be the competent department of certified accountant trade of Shenzhen Municipality, and shall exercise supervision and administration over the certified accountants, certified accountant firms and the municipal certified accountant association.
The municipal certified accountant association shall be a self-disciplined organization of certified accountant trade established by law, and shall supervise, manage and serving certified accountants and certified accountant firms according to the provisions of laws, regulations and its constitution.
Article 4 The systems of practice registration and member registration shall be carried out in the trade of certified accountant.
Article 5 When practicing, certified accountants and certified accountant firms shall be independent, objective and fair, abide by laws and regulations, and strictly conform to practice norms and professional ethic codes.
Certified accountants and certified accountant firms shall practice businesses according to law, and be protected by law. No unit or individual may interfere with their practices illegally.
The municipal financial department and the municipal certified accountant association shall abide by the principles of carrying out reforming and innovation, standardizing management, developing healthily and serving with high efficiency to promote the growth and development of the trade of certified accountant.
Chapter II Certified Accountants
Article 6 A certified accountant shall be a professional person who has obtained the Chinese practice certificate of certified accountant, practices in a certified accountant firm and provides services for the society with his special knowledge and skills.
Article 7 The following businesses shall be undertaken by certified accountants, except those which are inner audition businesses of a unit and the audition carried out by a national organ according to law:
(1) To examine the financial accounting report of an enterprise, and issue an auditing report;
(2) To verify the capital of an enterprise, and issue a capital verification report;
(3) To conduct the auditing businesses on reorganization, amalgamation, separation, rectification, dissolution or bankruptcy liquidation affairs of an enterprise, and issue relevant reports;
(5) Other attestation businesses which shall be undertaken by a certified accountant according to laws or regulations.
The above reports issued by a certified accountant in accordance with laws and regulations shall have legal evidential effect.
Article 8 A certified accountant may undertake the following businesses:
(1) providing accountant consultation, service and training;
(2) deputizing an enterprise in registration procedures, annual check, and providing secretary services;
(3) deputizing an enterprise in tax affairs and issuing tax reports and charts;
(4) providing consultation about the affairs of finance, tax and investment;
(5) other relevant businesses.
If the provisions of laws or regulations provide otherwise, those provisions shall prevail.
Article 9 Anyone who passes the national qualification examination of certified accountant, or is recognized or examined as having the qualification of certified accountant, is not older than 70 years, and has practiced full-time audition businesses in a certified accountant firm for more than two years may apply to the municipal certified accountant association for registering as a practicing certified accountant.
The certified accountant association shall submit the name list of the persons who are approved to be registered to the municipal financial department, the Ministry of Finance and the Chinese Certified Accountant Association for record.
Article 10 Anyone who wants to apply for registering as a practicing certified accountant shall submit the following documents to the municipal certified accountant association through the certified accountant firm where he belongs:
(1) the registration application form of certified accountant;
(2) the copy of his certifications on all subjects of the qualification examination of certified accountant or the qualification certification of certified accountant granted by law;
(3) the certification issued by the certified accountant firm proving that the applicant has practiced audition businesses for more than two years and has no unfavorable records;
(4) the copy of employment contract made with the certified accountant firm;
(5) the recommendation letters of two certified accountants;
(6) the copy of his effective identification card;
(7) the effective certification of personnel archive or the copy of his retirement certification;
(8) the list of main audition businesses practiced by him.
Article 11 The municipal certified accountant association shall make an approval or disapproval decision on an application of practice registration within sixty days upon accepting the application. If an application is approved, the association shall grant the applicant the Certificate of Certified Accountant of the People’s Republic of China (hereinafter referred to as the certified accountant certificate) which is printed uniformly by the State.
If an application is disapproved, the association shall inform the applicant in writing within 10 days upon the decision date. In case the applicant objects to the decision, he may apply for reconsideration to the municipal financial department within 15 days after receiving the notice of disapproval.
Article 12 The municipal certified accountant association shall not approve the application or revoke the registration if the applicant falls into any one of the following circumstances:
(1) having no complete capacity for civil conduct;
(2) having been imposed criminal punishment and less than 5 years passing from the expiration date of the criminal punishment to the date of application;
(3) having been imposed an administrative punishment, an administrative sanction of duty dismissal or more serious sanction because of an economical misconduct, and less than 3 years passing from the imposing date;
(4) having been revoked of his certified accountant certificate, and less than 5 years passing from the date of revocation;
(5) providing false materials in violation of the registration rules;
(6) not practicing in a certified accountant firm full-timely, part-timely or nominally;
(7) having stopped practicing certified accountant business willingly for more than a year;
(8) older than 70 years;
(9) other circumstances stipulated by law or regulations.
In case a person who is revoked of his registration objects to the decision, he may apply for reconsideration to the municipal financial department within 60 days after knowing his practice registration is revoked.
When the circumstance stipulated in the First Paragraph of this Article does not exist, the person who has been revoked of his registration may apply for practice registration again if only the relevant provisions of Article 9 and 10 of these Regulations are complied with.
Article 13 Every certified accountant shall accept annual examination by the municipal certified accountant association, and may not continue practicing until the following requirements are satisfied:
(1) having paid the annual membership due as required;
(2) having completed the courses for further education and passed the tests;
(3) not under any one of the circumstances stipulated in Paragraph 1, Article 12 or these Regulations.
Chapter III Certified Accountant Firms
Article 14 Certified accountant firm is an institution established in accordance with law to undertake the businesses of certified accountant.
A certified accountant firm shall be established by certified accountants by means of sponsorship, and may not be established by other units or individuals.
Article 15 The organizational form of certified accountant firm shall be partnership.
The partnership of certified accountant firm may be general partnership or limited liability partnership.
Current certified accountant firms may be reformed into special certified accountant firms of general partnership.
Article 16 The following requirements shall be satisfied when establishing a certified accountant firm of partnership:
(1) having more than two partners;
(2) having a certain number of full-time employed persons;
(3) having written partnership agreement;
(4) having funds which is actually paid or subscribed by partners;
(5) having a title and a fixed working place for the certified accountant firm;
(6) other requirements stipulated by law or regulations.
Article 17 When establishing a certified accountant firm of partnership, every partner shall satisfy the following requirements:
(1) not being older than 60 years;
(2) having the certified accountant certificate;
(3) practicing in a certified accountant firm full-timely, having practiced audition businesses for consecutive 5 years, and having practiced in domestic certified accountant firm for no less than 3 years;
(4) receiving no administrative punishment because of his practice activities during the last 5 years;
(5) other requirements stipulated by law or regulations.
Article 18 When falling into any one of the following circumstances, a person shall not act as a partner any longer:
(1) being older than 65 years:
(2) unable to perform his obligations as a partner because he is unhealthy;
(3) being imposed a punishment of revoking his certified accountant certificate;
(4) other circumstances stipulated by law or regulations.
Article 19 Before a certified accountant becomes a partner of a newly established certified accountant firm or another certified accountant firm, he shall go through the transferring formalities at the certified accountant association, and shall go through the formalities to withdraw the partnership if he is a partner.
Article 20 The title of certified accountant firm shall be consistent with the provisions of law and regulations, shall not be the same as or similar to the title of a registered certified accountant firm, and shall not violate public interests, mislead public or have other bad effects.
Article 21 Anyone who wants to establish a certified accountant firm shall submit the following materials to the municipal financial department:
(1) the application form of establishing a certified accountant firm;
(2) the summary statement about the partners of certified accountant firm;
(3) the summary statement about the certified accountants;
(4) the copy of pre-approval notice of enterprise title issued by the administrative department for enterprise registration;
(5) the practice certificates of partners provided by the certified accountant association, which is required by Item 3, Article 17 of these Regulations;
(6) the certificates proving that all partners have transferred out of their original certified accountant firms, and the partnership withdrawing certificate if someone is a partner of his origin certified accountant firm;
(7) the copy of certified accountant certificates of every certified accountant joining the certified accountant firm;
(8) the written partnership agreement and the capital contribution certificates of every partner;
(9) the effective certificate proving the property or using rights of the working place.
If the certified accountant firm is established because of amalgamation or separation, the amalgamation or separation agreement shall be submitted.
The applicant shall be responsible for the truth of the application materials. The municipal financial department shall check the original scripts when accepting the copies of relevant materials stipulated in Paragraph 1 of this Article and Paragraph 1 of Article 25.
Article 22 The municipal financial department shall make a decision within 30 working days upon accepting the application materials for establishing a certified accountant firm.
If the establishment application is approved, the municipal financial department shall grant a certificate of practice permission.
If the establishment application is not approved, the municipal financial department shall inform the applicant in writing within 10 working days since the decision is made. If the applicant has any objection, he may apply for administrative reviewing according to law.
Other relevant administrative departments of the municipal government shall go through relevant registration formalities for the certified accountant firm according to the certificate of practice permission. The registration for tax, trade and commerce shall be conducted according to the relevant provisions of law and regulations.
Article 23 Anyone who wants to establish a branch of certified accountant firm inside the special zone shall get approval from the municipal financial department.
The branch may not be established until the certified accountant firm satisfies the following requirements:
(1) having been established for more than 3 years, and having perfect internal managerial system;
(2) having no less than 50 certified accountants;
(3) its net assets worth no less than 3,000,000 yuan by the end of the last year;
(4) before the branch establishment application is submitted, it and its branches having not received any administrative punishment for their practices during the last 3 years;
(5) other requirements stipulated by law or regulations.
The branch approved to be established shall practice within the approved business scope. The responsibilities occurred shall be undertaken by the certified accountant firm itself.
Article 24 A branch of certified accountant firm may not be established until the following requirements are satisfied:
(1) the person in charge of the branch is a partner of the certified accountant firm;
(2) having more than 5 certified accountants;
(3) having a fixed working place.
Article 25 Anyone who wants to establish a branch of certified accountant firm shall submit the following materials to the municipal financial department:
(1) the application form of establishing a branch;
(2) the decision of establishing a branch made by all partners;
(3) the summary statement about the certified accountants;
(4) the balance sheet of the certified accountant firm of the last year;
(5) the copy of certified accountant certificates of every certified accountant joining the branch of certified accountant firm to be established;
(6) the measures for the certified accountant firm to manage the branch;
(9) the effective certificate proving the property or using rights of the working place.
If a certified accountant firm applies to establish a branch in the same year of amalgamation, the material stipulated in Item 4 of the preceding paragraph does not need to be submitted, while the amalgamation agreement and the balance sheet of amalgamation base day shall be submitted.
Article 26 If the partnership agreement of a certified accountant firm is changed, the new agreement shall be submitted to the municipal financial department for record within 20 days upon the changing decision is made.
The changing registration formalities of tax, trade and commerce shall not be transacted if the changing of the title, partner, working place, accountant in charge, person in charge of certified accountant firm or its branch, or the revoking of an established branch is not recorded.
If a certified accountant firm is under an investigation by a relevant department, the municipal financial department shall not record after being informed by the department.
Article 27 If any one of the establishment requirements is not satisfied because of personnel adjustment or another reason, the certified accountant firm or its branch shall stop practicing automatically, deal relevant businesses properly, report to the municipal financial department for record within 20 days, and shall make rectifications to satisfy the establishment requirements within 60 days.
If the record is not made or any one of the establishment requirements is not satisfied within the time limit, the establishment permission shall be revoked.
Article 28 A certified accountant firm shall stop practice if it is under any one of the following circumstances:
(1) there is a cause for dismissal stipulated in the partnership agreement;
(2) all partners decide to dismiss it;
(3) it’s practice permission certificate or business license is revoked or cancelled;
(4) it is declared bankruptcy according to law;
(5) it needs to be dismissed because of amalgamation or separation;
(6) other circumstances stipulated by law or regulations.
When a certified accountant firm stops practice, it shall liquidate according to law and report to the municipal financial department for record.
Article 29 Every certified accountant firm shall well keep its business archives according to law, and shall be responsible for the authenticity and completion of the archives.
If a certified accountant firm stops practice because of revoking, dismissing, bankruptcy etc, its business archives made before the stopping or revocation registration formalities are transacted shall be transferred by its partners to the municipal certified accountant association for restoring on behalf of them. The specific measures shall be made by the municipal certified accountant association.
Article 30 If a certified accountant registered outside Shenzhen wants to practice in the special zone, he shall accept business supervision by the municipal financial department. If a certified accountant firm established outside Shenzhen wants to establish a working office in the special zone, it shall satisfy the requirements stipulated in Article 23 of these Regulations.
Article 31 If a foreign certified accountant firm is approved to establish a resident representative agency in the special zone, the following materials shall be submitted to the municipal financial department within 30 days upon the approval:
(1) the duplicate of document made by the Ministry of Finance approving the establishment of a resident representative agency;
(2) the copy of resident representative certificate issued by the Ministry of Finance;
(3) the practicing place and contacting method;
(4) the name and resume of the resident representative.
The resident representative agency of a foreign certified accountant firm shall practice within the approved business scope and accept supervision by the municipal financial department.
Article 32 If a foreign certified accountant firm wants to practice in the special zone temporarily, it shall acquire permission and go through the formalities of practice registration according to the relevant provisions made by the State.
Article 33 The municipal financial department shall renew the practice permission certificate of certified accountant firm every year. Every certified accountant firm shall submit the following materials to the municipal financial department before May 31, each year:
(1) the basic information about the certified accountant firm and its branches;
(2) the balance sheet by the end of the last year and the profit sheet of the last year;
(3) the basic information about the partners;
(4) the business management and quality controlling to its branches;
(5) the summary of issued attestation reports in the last year;
(6) the information about the business inspections and punishments made to the certified accountant firm and its certified accountants, if there is any;
(7) the information about the law suits and arbitrations the certified accountant firm involved because of businesses, if there is any.
If a certified accountant firm has cooperation relationship with a foreign certified accountant firm as a member or contactor, it shall also submit the information about the businesses practiced under the cooperation with the foreign certified accountant firm, another member or contactor of the foreign certified accountant firm.
If the municipal financial department does not find out any inconsistency with the establishment requirements after examination, it shall renew the practice permission certificate.
Article 34 Every certified accountant firm shall establish an internal managerial system basing on agreements, and carry out the managerial and distribution mechanisms on practicing persons for the purpose of quality controlling in combination, in order to protect the legal rights and interests of partners, certified accountants and all employees.
Chapter IV the Municipal Certified Accountant Association
Article 35 The municipal certified accountant association shall be registered as a legal person of social organization according to law.
Article 36 The municipal certified accountant association shall fulfill the following main functions and duties:
(1) to examine and approve the registration of a certified accountant, and to carry out annual examination on certified accountants;
(2) to make and revise its constitution, and to establish trade managerial systems, such as the system of rewarding and punishing, and the system of trust profile;
(3) to submit advices and demands of the certified accountant trade, and to protect the lawful rights and interests of certified accountants and certified accountant firms;
(4) to examine the practice qualification and quality of certified accountants, to punish those who violate the practicing norms or professional ethic codes, and to transfer the case to the municipal financial department to deal with if there is an illegal activity deserving administrative punishment;
(5) to organize the qualification examinations, further educations and trainings for certified accountants;
(6) to intercede the internal disputes of the trade;
(7) to coordinate with the supervisory department of the government and other relevant departments;
(8) to organize business communications and foreign contacting;
(9) other functions and duties stipulated by law or regulations.
Article 37 The constitution of municipal certified accountant association shall be binding to all members.
Article 38 The territory registration system shall be carried out among the members of municipal certified accountant association. Every certified accountant and certified accountant firm practicing in Shenzhen Municipality shall join the municipal certified accountant association and become a member. The membership may be divided into group membership and individual membership. The individual membership may be divided into practicing membership and non-practicing membership.
Article 39 If a certified accountant joins the municipal certified accountant association, he shall register as a practicing member.
The practicing membership may be divided into ordinary membership and senior membership. If a certified accountant has practiced in the certified accountant trade for more than 8 years, has perfect practice records, and has high reputation in the trade, he may become a senior member. The council shall evaluate the situation ion and submit to the municipal financial department for record. The specific measures for senior membership shall be made by the municipal certified accountant association.
Article 40 The following persons may join the municipal certified accountant association as non-practicing members:
(1) the person who obtains the certificates for all-subjects of the qualification examination for certified accountants;
(2) the person who obtains the qualification of non-practicing member of the Chinese Certified Accountant Association before these Regulations enter into effect;
(3) the person who is a practicing member and does not practice any longer because his work changes.
Article 41 Every member has the right of quitting the municipal certified accountant association. The municipal certified accountant association may refuse a member to quit if he is under investigation or owes the membership due.
Article 42 The general meeting of municipal certified accountant association shall be its highest organ of authority, shall be convened once a year and shall implement the following functions and duties:
(1) To discuss the adoption and revision of its constitution;
(2) To elect and dismiss its non-governmental-appointed directors;
(3) To elect and dismiss its president;
(4) To discuss and adopt its development planning and annual working plan;
(4) To discuss and pass its annual working report and annual financial revenue and expenditure report.
Article 43 The council of the municipal certified accountant association (hereinafter referred to as the council) shall be the executive organization of the general meeting, be responsible to the general meeting and implement the following functions and duties:
(1) To report work to the general meeting and execute the resolutions made by the general meeting;
(2) To raise the drafts of its development planning and annual working plan;
(3) To elect and dismiss its vice-presidents;
(4) To determine the setting and authorities of its internal framework;
(5) To examine and approve its working scheme, and supervise the implementation;
(6) To punish a certified accountant or certified accountant firm in violation of the practicing norms or professional ethic codes;
(7) To examine its financial revenue and expenditure, examine and approve the charging standards and measures of membership dues;
(8) Other functions and duties stipulated by its constitution.
The council shall establish a secretariat to take charge of the daily work of municipal certified accountant association. The measures on the appointment, functions, duties and terms of the general secretary and vice-general secretaries shall be stipulated in the constitution.
Article 44 The council shall consist of the directors elected by members and those appointed by relevant department of the municipal government.
The number of elected directors who are not partners shall not be less than 1/5 of the number of the whole elected directors. The number of appointed directors shall not be more than 1/2 of the number of the whole directors.
The term of each session of directors is 3 years. A director may be re-appointed or re-elected but shall not serve for more than 2 consecutive sessions.
Article 45 The president of municipal certified accountant association shall fulfill the following functions and duties:
(1) to preside the general meeting, the council and the working meetings of presidents;
(2) to examine the implementation of the resolutions and decisions made by the general meeting;
(3) to sign the resolutions and decisions made by the council, and its legal documents;
(4) to represent the municipal certified accountant association externally;
(5) to nominate the candidates for general secretary and vice-general secretaries of the secretariat jointly with vice presidents;
(6) to suggest to dismiss the general secretary or a vice-general secretary;
(7) other functions and duties granted by the general meeting, membership representative conference or council.
Article 46 The general meeting of municipal certified accountant association shall establish a supervisory committee to supervise the council, president, vice presidents and secretariat on their implementation of the resolutions and decisions made by the general meeting.
Article 47 The supervisory committee shall consist of members and non-members whose number shall not be less than 1/2 of the total number. The member of the supervisory committee shall not be a director, president, vice president or a working person of secretariat of the municipal certified accountant association.
Article 48 When the municipal certified accountant association examines the practice qualification or quality of a certified accountant or certified accountant firm, it may look up and copy the original working paper and other relevant documents. The examined certified accountant and certified accountant firm shall cooperate with it.
The municipal certified accountant association and its staff shall keep secrets about the examined matters.
Article 49 The resolutions and decisions made by the general meeting, council or supervisory committee of municipal certified accountant association shall be submitted to the municipal financial department for record within 20 days after they are made.
The municipal financial department shall revoke a resolution or decision if it violates the provisions of law, regulations or relevant national rules, and may raise revising opinions or suggestions to improper resolutions and decisions.
Article 50 Every certified accountant who registers at the municipal certified accountant association shall pay the enrollment registration fees, firm transferring fees and annual membership due.
The specific paying methods and amount shall be decided by the municipal certified accountant association according to relevant national rules, and be submitted to the municipal financial department for record.
The money collected by the municipal certified accountant association shall be spent for the purposes stipulated in the constitution. The systems on the budget and audition of income and expenses, regular publication, membership inquiry and annual audition shall be carried out.
Chapter V Self Discipline and Supervisory Administration
Article 51 Every certified accountant shall operate business through a certified accountant firm which shall accept businesses uniformly.
The certified accountant firm shall sign a contract with its client directly, and may not sign any contract with a middleman.
No client or unit under audition may refuse to pay the money because the certified accountant issues a non-standard audition report.
No client may ask for properties by making the convenience of business connection.
Article 52 When a certified accountant practices audition businesses, he may, basing on his demands, look into and check the accounting materials and other relevant documents of the unit under audition, inspect the unit’s working place and facilities, and require the unit to provide other necessary assistance.
The unit under audition shall provide accounting materials and relevant documents according to the actual circumstances, and shall be responsible for their authenticity and completion.
The accounting responsibilities of the unit under audition may not be exempted, shared or shifted because a certified accountant firm takes the audition responsibilities.
Article 53 When a certified accountant practices audition businesses, he may enquire relevant units about the information relating to the audition matters by letters to obtain relevant evidences. The units enquired shall cooperate with the accountant and be responsible for the authenticity and completion of the evidences they provide.
Article 54 If a certified accountant has the following interested relationship with the client or unit under audition, he shall withdraw:
(1) he once held a position in the client or the unit under audition and has left for less than 5 years;
(2) He himself, his spouse or his lineal descent has investment, loan or another economical interest relationship with the client or unit under audition;
(3) His spouse, lineal descent, lineal affinity or collateral consanguinity is a director, manager or related governor of the client or unit under audition;
(4) He is a perennial accounting consultant of the client or unit under audition, or represents it to conduct accounting matters;
(5) Other circumstances under which he shall withdraw to keep independency.
A certified accountant firm shall withdraw if it has economical interest relationship other than charging relationship with the client or unit under audition.
Article 55 No unit or individual may require or imply a certified accountant to issue an unreal or improper business report.
A certified accountant shall refuse to issue any report under any one of the following circumstances:
(1) the client or unit under audition implies him to make unreal or improper certification;
(2) the client or unit under audition fails to provide relevant accounting materials or documents deliberately;
(3) due to an unreasonable requirement of the client or unit under audition, the certified accountant cannot make correct statements about the important financial or accounting matters in his report.
Article 56 No certified accountant may commit any one of the following activities when he practices audition businesses or issues a business report: :
(1) he knows or should know that the financial or accounting disposal on an important issue of the unit under audition is inconsistent with relevant provisions of the State but he fails to point it out;
(2) he knows or should know that the financial or accounting disposal of the unit under audition may harm or has caused harm to the interests of the person using the business report or of the person related, but he hides the fact or makes an unreal report;
(3) he knows or should know that the financial or accounting disposal of the unit under audition may mislead or has caused great misunderstanding to the person using the business report or of the person related, but he fails to point it out;
(4) he knows or should know that the financial or accounting report of the unit under audition has unreal contents but fails to point it out.
Article 57 No certified accountant may commit any one of the following activities:
(1) collaborating with the client, the unit under audition or other person related to issue a business report or another written document with unreal contents, misleading statements or important omissions;
(2) implying or assisting the client or the unit under audition to make false accounting materials;
(3) during the period of practicing audition businesses, buying or selling the stocks or bonds of the unit under audition in violation of relevant rules, or buying other properties owned by the unit or individual under audition;
(4) asking for, accepting the money or other properties not provided in the entrusting contract, or taking advantage of business practice to seek other unlawful interests;
(5) accepting an entrustment of collecting overdue payment of debt;
(6) allowing another person to practice businesses in his own name;
(7) practicing businesses in more than 2 accountant firms at the same time;
(8) making advertisements to propagandize his practicing abilities to attract clients;
(9) disclosing the commercial secrets of the State, client or unit under audition, except that the client agrees to disclose the secret or the provisions of law or regulations require the secret to be disclosed;
(10) other activities prohibited by law and regulations.
Article 58 When practicing audition businesses, a certified accountant shall be diligent and conscientious, and issue business reports according to the working procedures stipulated by practicing norms.
A certified account may be considered as diligent and conscientious under any one of the following circumstances:
(1) he cannot find out the false content even he strictly abides by the practicing norms and professional ethic codes;
(2) he abides by the capital verification procedures and ascertains that the investment has been allocated, but the enterprise withdraws the capital after registration;
(3) he is cheated by the client, unit under audition, financial organ or another organization when practicing;
(4) he makes real disclosure to important matters in his business report.
Article 59 The business report issued by a certified accountant firm shall be signed by its partner in charge of examination and verification and the certified accountant in charge of the business, and shall stamped on its official stamp.
Article 60 Every certified accountant shall accept further education lessons for more than 40 hours every year, master relevant provisions of law and regulations and professional knowledge to promote practicing quality.
The specific measures on further education and tests for certified accountant trade shall be made by the municipal certified accountant association.
Article 61 Certified accountant firm shall carry out electronic record to the municipal financial department and the municipal certified accountant association according to relevant regulations. The municipal financial department and the municipal certified accountant association shall carry out tamper-proof management to the business reports issued by certified accountant firms.
When the number or contents of issued business reports are abnormal, the municipal financial department or the municipal certified accountant association shall point out, and may require the certified accountant firm or the party to explain the situation if necessary, and may also initiate a special investigation.
Article 62 Every certified accountant firm shall strengthen administration to its practices, establish and perfect internal managerial systems, ensure working quality, prevent risks and is prohibited to commit any one of the following activities:
(1) practicing not according to the practicing norms and professional ethic codes promulgated by the Chinese Certified Accountant Association;
(2) attracting clients by improper methods, such as reducing the charging money with bad faith or defaming competitors;
(3) paying business introduction reward to other units or individuals directly or in a disguised way;
(4) practicing with another unit or individual by means of sharing profits or affiliation;
(5) allowing other unit or individual to practice businesses for certified accountant in its name;
(6) coercing, cheating or using money to seduce a client, another unit or individual;
(7) other activities in violation of law or regulations.
Certified accountant firm may undertake audition businesses by bidding, but is prohibited to compete by lowering the price and the practicing quality.
Article 63 The provisions of Paragraph 1 of Article 52, Article 53, Article 55 and Paragraph 1 of Article 58 shall be applicable to certified accountant firms.
Article 64 Certified accountant firm shall carry out accounting systems and financial managerial systems made by the State uniformly.
Certified accountant firm is prohibited to be separately operated by certified accountants or partners by contracting or sharing profits.
Certified accountant firm shall deliver financial and accounting reports to the municipal certified accountant association regularly.
Article 65 It is prohibited for certified accountants and certified accountant firms to broadcast, establish and paste advertisements, or make advertising propaganda through media.
The publications of opening, moving and recruiting of certified accountant firms shall be made according to relevant provisions made by the State or the municipal certified accountant association.
Article 66 Certified accountant firm shall establish practicing risk fund according to the provisions made by the State, or arrange profession insurance.
Article 67 The municipal certified accountant association shall examine the practicing qualification, professional ethic and practicing quality of certified accountants, impose the following punishments to those who violate practicing norms or professional ethic codes and record them in the archive of bad faith:
(1) admonition;
(2) ordering to make correction and making written reviewing;
(3) ordering to make written apology;
(4) circulating criticism in the trade;
(5) public condemnation;
(6) canceling individual membership.
The punishments imposed by the municipal certified accountant association to a certified accountant firm because it violates practicing norm or professional ethic codes may be executed referring to the provisions stipulated in Item 1 to 5 of the preceding paragraph. If the certified accountant firm deserves administrative penalty because it involves in an illegal activity, the case shall be transferred to the municipal financial department to deal with.
If a certified accountant is cancelled his individual membership, the municipal certified accountant association shall cancel his practicing registration at the same time and report to the municipal financial department, Ministry of Finance and the Chinese Certified Accountant Association for record.
If the municipal financial department cancels the certificate of certified accountant of a person, the municipal certified accountant association shall cancel his practicing registration and his membership.
Article 68 The municipal financial department shall manage the certified accountant trade according to law, and fulfill the following functions and duties:
(1) implementing administrative law and regulations on the certified accountant trade;
(2) making administrative rules and development planning for the certified accountant trade;
(3) examining and approving the applications for granting or changing the business practice license of certified accountants and certified accountant firms;
(4) supervising certified accountant and certified accountant firms and taking charge of recording affairs;
(5) inspecting the certified accountant trade, and imposing penalties to the illegal activities of certified accountants or certified accountant firms according to law;
(6) organizing and concerting other governmental departments to carry out law-enforcement inspections and trade supervisions to the certified accountant trade;
(7) carrying out supervision, administration and guiding to the municipal certified accountant association according to law;
(8) other functions and duties stipulated by law or regulations.
Article 69 The municipal government shall establish the municipal joint conference system for supervising and managing the certified accountant trade to carry out supervision, administration, guiding and coordination on important matters of the certified accountant trade.
The lead of the supervision, administration and coordination joint conference shall be taken by the municipal financial department. The persons in charge of the municipal administrative department of fax, public security, industry, audition and State-owned property, the working organizations of Ministry of Finance, Audit Administration, banking regulatory bureau, securities regulatory bureau and insurance regulatory bureau which are stationed in Shenzhen, and the municipal certified accountant association, and some persons who are not in the trade shall participate in the conference.
Article 70 It is forbidden for every unit and individual to introduce businesses to a certified accountant or a certified accountant firm by taking advantage of his authorities.
Article 71 If a certified accountant firm has been imposed administrative penalty or self-discipline penalty because of an activity in violation of law or rules, its name may not be changed within 5 years. If a certified accountant has been imposed administrative penalty of practicing suspension, he can not change his firm during the suspension period, except that the firm is cancelled or revoked its business practice license.
When accepting investigation or trade self-discipline examination, a certified accountant firm cannot change its name during the investigation or examination period, as well as that a certified accountant cannot change his firm.
Article 72 The municipal certified accountant association shall carry out evaluations and tests to certified accountant firms regularly, and publicize the results. The specific measures shall be made by the municipal certified accountant association.
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