428 [Interim Measures for Accounting Professional from Hong Kong Special Administrative Region Applying for being Partner of the Accounting Firm in the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone]香港特别行政区会计专业人士申请成为前海深港现代服务业合作区会计师事务所合伙人暂行办法

发布时间:2016-05-03来源:市法制办字体:【 【内容纠错】

Interim Measures for Accounting Professional from Hong Kong Special Administrative Region Applying for being Partner of the Accounting Firm in the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone

(promulgated by Decree No.247 of the Shenzhen Municipal People’s Government on January 29 th, 2013)

Article 1 In order to regulate accounting professional from Hong Kong Special Administrative Region to practice as partner of the accounting firm in the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone (hereinafter referred to as “Qianhai Cooperation Zone”), these Measures are formulated in accordance with the provisions of the relevant laws and regulations as well as the actual circumstances.

Article 2 “Accounting professional from Hong Kong Special Administrative Region” in these Measures means the resident of Hong Kong Special Administrative Region holding an identity card of permanent resident of Hong Kong, who has obtained a license to practice as China Certified Public Accountant and the memberships of the Hong Kong Institute of Certified Public Accountants.

Article 3 An accounting professional from Hong Kong Special Administrative Region may apply to the Finance Department of Shenzhen Municipal People’s Government (hereinafter referred to as “Municipal Finance Department”) for establishing an accounting firm in Qianhai Cooperation Zone according to these Measures, and shall accept lawful supervision of Municipal Finance Department and other relevant regulatory departments.

Article 4 A Qianhai Cooperation Zone accounting firm with accounting professional(s)from Hong Kong Special Administrative Region practice as partner” mentioned in these Measures shall exclude any branch.

Article 5 The Municipal Finance Department shall approve and supervise Qianhai Cooperation Zone  accounting firm(s ) with accounting professional(s) from Hong Kong Special Administrative Region practicing as partner(s), according to the Law of the People’s Republic of China on Certified Public Accountants, Regulations of Shenzhen Special Economic Zone on Certified Accountants, Regulations of Shenzhen Special Economic Zone on Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone, interim Measures  for  Examination, Approval and Supervision of Accounting Firms and these Measures.

Article 6 To establish a Qianhai Cooperation Zone accounting firm with accounting professional(s) from Hong Kong Special Administrative Region practicing as partner(s) shall comply with the relevant provisions of Administrative Regulations of Shenzhen Special Economic Zone on Certified Public Accountants, and shall simultaneously meet the following requirements:

1. The number of the partners being mainland residents shall not be less than 51% of the total number of the partners.

2. The partnership agreement shall contain decision-making term(s) of important issues concerning operation and management. No matter which voting way(s) that a Qianhai Cooperation Zone accounting firm would adopt for the decision-making of important issues concerning operation and management, the accumulative voting rights held by the partners being mainland residents shall not be less than 51%.

3. The chief partner or any other individual to perform the supreme management function, shall be the executing partner, who shall be a mainland resident.

Article 7 An accounting Professional from Hong Kong Special Administrative Region, who would practice as a partner of a Qianhai Cooperation Zone accounting firm, shall meet the following requirements:

1. He/She shall not be older than 60.

2. He/She shall practice full-time in the accounting firm.

3. He/She shall not be subject to any administrative sanction or associational penalty for the practice within five years afore he/she would become a partner.

4. He/She has continuously practiced full-time in any accounting firm in the recent five years after obtaining a CPA certification, during which at least three years of practice experience in any accounting firm of China mainland.

5. He/She shall not be subject to any decision, which is made by any mainland finance department or the Hong Kong Institute of Certified Public Accountants, of rejecting to accept or disapproving the application for establishing an accounting firm, or of revoking the permission of establishing an accounting firm, for that he/she has provided false document(s), or committed fraud, bribery or any other improper behavior within one year afore he/she would become a partner.

6. He/She shall practice in the accounting firm for at least 180 days per year after the establishment of the accounting firm.

Article 8 An accounting professional from Hong Kong Special Administrative Region, who   would apply for establishing an accounting firm in Qianhai Cooperation Zone, shall submit the materials provided by the Implementation Measures of Shenzhen Municipal Finance Committee on Administrative Licensing for the Establishment of an Accounting Firm, and the materials as follow:

1. The continual practice experience certificates issued by any mainland provincial Institute of Certified Public Accountants and the Hong Kong Institute of Certified Public Accountants, as required by item 4, Article 7 of these measures;

2. The membership certificate of the Hong Kong Institute of Certified Public Accountants;

3.   A commitment letter issued by himself/herself of engaging in practice at least 180 days   per year in the accounting firm;

4.  A commitment letter issued by himself/herself of accepting the supervision and administration of finance department and other relevant regulatory departments.

Article 9 These measures shall enter into force as of the date of promulgation.