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<script>window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{"tag":"share_1","bdSize":32,"bdCustomStyle":"http://ats.taiwan.cn/homepage2021/css/bgBdShare2021.css"}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://103.249.53.35/gate/big5/bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)];</script>  </div> </div> <div id="bdShareBtn"></div> </div>  </div> <div class="contentArea"> <div class=TRS_Editor><div class="Custom_UnionStyle"> <div style="text-align: center;"> <p class="MsoNormal" style="text-align: center;"><span lang="EN-US" style="font-size: 12pt;">(1994</span><span style="font-size: 12pt;">年<span lang="EN-US">5</span>月<span lang="EN-US">26</span>日<span lang="EN-US">)<o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　一、根據《中華人民共和國註冊會計師法》第四十四條第二款的規定，制定本規定。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　二、本規定適用於來內地臨時執行審計業務的香港、澳門、臺灣地區會計師事務所和註冊會計師。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　三、凡未在內地設立可以承辦審計業務機構的香港、澳門、臺灣地區的會計師事務所和註冊會計師，接受事務所所在地區或中國境外委託人委托，需要在內地臨時辦理審計業務的，應向辦理審計業務所在地的省級財政部門提出書面申請；跨省<span lang="EN-US">(</span>自治區、直轄市<span lang="EN-US">)</span>臨時辦理審計業務，應向財政部提出申請，經批准後方可執行業務。財政部門委託註冊會計師協會辦理審批事宜。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　四、要求辦理臨時執業許可證申請的書面內容及格式，由中國註冊會計師協會統一制定，各地不再發佈補充規定。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　五、要求辦理臨時許可證的會計師事務所，應提交書面申請，同時附送該會計師事務所所在地區的開業證書副本，有關人員執業資格或合法身份的有效證明副本，以及委託人委託證明副本。經審查同意後，由審批單位發給中華人民共和國財政部統一制定的“港、澳、臺地區會計師事務所臨時執行審計業務許可證”。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　六、香港、澳門、臺灣地區的會計師事務所和註冊會計師，經批准來內地臨時執行審計業務，僅限於事務所所在地區或中國境外委託人委託之審計業務，只對內地以外的委託者負責，其所出具的報告，在內地不具有效力。中國法律、法規規定應由內地會計師事務所註冊會計師執行的業務，香港、澳門、臺灣地區的會計師事務所和註冊會計師不得辦理。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　七、香港、澳門、臺灣地區會計師事務所和註冊會計師，來內地臨時執行審計業務，應事先徵得被審計單位董事會或其他管理機構同意，並在申請時予以說明。其所收取的費用，由委託者負擔。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　八、臨時執業許可證的有效期自許可證發給之日起，半年內有效，逾期應另行申請批准。許可證持有者在有效期內從事審計業務，可不限于原申請項目，但事後應將非申請項目的有關情況書面報告審批機關。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　九、臨時執業許可證以會計師事務所為單位辦理申請手續。經批准後，在許可證有效期內，可更換、增派人員，但應向原審批單位報告備案，並附送新增或更換人員的資格證明。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　十、申請臨時執業獲得批准後，申領許可證時，應向審批單位繳納許可證費<span lang="EN-US">200</span>美元。省級審批單位在每年<span lang="EN-US">1</span>月<span lang="EN-US">31</span>日及<span lang="EN-US">7</span>月<span lang="EN-US">31</span>日前，將收取的許可證費的<span lang="EN-US">40</span>％上繳中國註冊會計師協會。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　十一、各地審批單位在接到書面申請<span lang="EN-US">10</span>天內，應確定批准或不批准。同時應加強檢查、監督，發現未按規定辦理許可證而執行審計業務的港、澳、臺地區會計師事務所和註冊會計師，按《中華人民共和國註冊會計師法》第<span lang="EN-US">40</span>條的規定，責令停止違法活動，並處<span lang="EN-US">400</span>美元以上<span lang="EN-US">1000</span>美元以下罰款，連續<span lang="EN-US">3</span>次以上，<span lang="EN-US">5</span>年以內禁止其到內地執行註冊會計師的一切業務。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: left;"><span style="font-size: 12pt;">　　十二、本規定自<span lang="EN-US">1994</span>年<span lang="EN-US">7</span>月<span lang="EN-US">1</span>日起實施。</span></p> </div> </div></div> <div class="editor f14">[責任編輯：劉暢]</div> </div>  <div class="page-number"> <script type="text/javascript"> createPageHTML(1, 0, "t20171213_11878592", "htm"); </script> </div>  </div>   <div class="content-plus"> <div class="wrap"> <h3 class="zone-desc-content"><span class="format">相關新聞</span></h3> <ul class="list clearfix"> </ul> </div> </div>  </div>   <script type="text/javascript" src="http://ats.taiwan.cn/homepage2021/js/globalLib_min.js@OldUrl;@JS;http://depts.taiwan.cn/stzc/201712/t20171213_11878592.htm_.js"></script> <script type="text/javascript" src="http://ats.taiwan.cn/homepage2021/js/globalLib_extend_min.js@OldUrl;@JS;http://depts.taiwan.cn/stzc/201712/t20171213_11878592.htm_.js"></script> <script type="text/javascript" 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