财政部关于改进和加强企业年度会计报表审计工作管理的若干规定 Provision of Ministry of Finance on Improving and Strengthening the Ad

give a thorough examination of the record of enterprises and the annual accounting statement and the audit report and strengthen the supervision of the annual accounting statement audit.

　　Article 35 Enterprises shall alter the consignment under the following circumstances，

　　（1） Consigner does not conf

orm the provision of Article 7

　　（2） Accounting firm does not conform the provision of Article 9 so that the audit plan can not be implemented

　　（3） Accounting firm violates Article 10 by transferring the audit other accounting firms after distribution

　　（4） Violating Paragraph 1 of Article 14 by changing accounting firm without sufficient reasons

　　（5） Violating Article 15 by consign the same accounting firm or the accounting firm invested by the same person that make assets evaluation or give financial consultancy.

　　（6） There exist fake facts or disguise of important facts.

　　（7） Accounting firms can not fulfill the contract resulting in serious lack of items of annual accounting statement or mistake of important information

　　Article 36 The competent administrative authorities shall return the audited annual accounting statement and notify the accounting firm to re-audit under the circumstance that the audit report did not totally expose matters listed in Article 19 and Article 20 or the content of audit report did not fit Article 29.

　　Article 37 Competent administrative authorities shall instruct the enterprises， which did not consign audit， which did not provide relevant financial and accounting information and which did not cooperate effectively resulting in CPA's disability of running efficient procedure of audit， consign accounting firms to audit again and may give penalty of circulating a notice of criticism.

　　Article 38 The decision made by competent administrative authorities in accordance with Article 35， Article 36，and Article 37 shall be executed within 30 working days after the going into effect by the enterprises.

　　Enterprises shall bear the extra audit added because of the decision of the authorities.

　　Article 39 Competent administrative authorities shall investigate and affix the legal responsibility of direct responsible person and other responsible person of enterprises in accordance with the provision of Article 39 of Regulation of Financial and Accounting Report under the following circumstances，

　　（1） No consignment or refusal audit by accounting firm.

　　（2） Providing fake annual accounting statement and other related accounting information.

　　（3） Refusal to provide relevant financial and accounting information and documents or cooperate with the CPA or obstruct the working of CPA.

　　（4） Inciting or forcing CPA and accounting firm to make unfaithful or false audit report.

　　Article 40 Competent administrative authorities shall give penalty of circulating a notice of condemnation once proved the accounting firm or CPA violates this provision by following listed activities，

　　（1） Undertake audit at low price resulting in incomplete implementation of audit procedure

　　（2） Dividing audit to other accounting firms.

　　（3） Surpassing scope of audit capability resulting in delay of finishing the audit plan.

　　（4） Providing audit report that does not fit this provision

　　CPA and accounting firm shall be investigated and affix legal responsibility in accordance with the Accounting Law of People's Republic of China and other related regulations in the case of violating law and regulations.

　　Article 41 Financial administrative bureaus at all level shall inspect the quality of accounting information and issue announcement to the public in accordance with relevant provisions of Accounting Law of People's Republic of China.

　　Article 42 Missionary concerned of the competent financial authorities shall be given administrative penalty in the case of being found misuse of authority， favoritism and fraudulent practices， abuse power for personal gain or divulgement business secret in the course of annual accounting statement audit resulting in harming the benefit of the enterprises. Those who violate the criminal law shall be transferred

to judicial departments and investigated and affixed legal responsibility.

　　Chapter VII Supplementary Provisions

　　Article 43 This Provision takes effect as of the date of February 1， 2004.

　　Annex： Record Bill of Annual Accounting Statement Audit of Enterprises （omitted

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