What are the requirements for establishing an audit firm?

1. Auditing is the main business of accounting firms. So you can set up an accounting firm.

2. Conditions for establishing an accounting firm

Establish an accounting firm (1)

I. Conditions for establishing an accounting firm

(1) To establish a partnership accounting firm, the following conditions shall be met:

1. There are more than two partners;

2. There is a written partnership agreement;

3. Having the name of the accounting firm;

4. Have a fixed office space.

(2) To establish a limited liability accounting firm, the following conditions shall be met:

1, with more than 5 shareholders;

2. Having a certain number of full-time employees;

3. The registered capital is not less than RMB 300,000;

4. Articles of association jointly formulated by shareholders;

5. Having the name of the accounting firm;

6. Have a fixed office space.

(3) A partner or shareholder of an accounting firm shall meet the following conditions:

1. Hold the Certificate of Certified Public Accountant of People's Republic of China (PRC) (hereinafter referred to as the Certificate of Certified Public Accountant);

2. Full-time practice in an accounting firm;

3. It has not been subject to administrative punishment for practicing behavior within 3 years before becoming a partner or shareholder;

4. After obtaining the certificate of certified public accountant, he has been engaged in the following auditing business in an accounting firm for five consecutive years, including working in a domestic accounting firm for more than three years:

(1) Review the accounting statements of enterprises and issue audit reports;

(2) Verify the capital of the enterprise and issue a capital verification report;

(three) to handle the audit business in matters of enterprise merger, division and liquidation, and issue relevant reports;

(4) Other audit services as stipulated by laws and administrative regulations.

5. Within 65,438+0 years before becoming a partner or shareholder, the provincial financial department did not make a decision of rejection, disapproval or cancellation because it applied for the establishment of an accounting firm by concealing or providing false materials, cheating or bribery.

(4) An accounting firm shall have a chief accountant.

The chief accountant of a partnership accounting firm shall be a partner in carrying out the affairs of the accounting firm.

The chief accountant of a limited liability accounting firm is the legal representative, and the legal representative is the shareholder.

(5) Before becoming a partner or shareholder of an accounting firm, a certified public accountant shall go through the formalities of transferring from the original accounting firm to the Institute of Certified Public Accountants of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the "Provincial Institute of Certified Public Accountants"). As a partner or shareholder of the original accounting firm, it shall also go through the formalities of withdrawal or equity transfer in accordance with relevant laws, administrative regulations and the provisions of the partnership agreement or articles of association.

(6) The name of an accounting firm shall conform to the relevant provisions of the state. Without consent, an accounting firm may not use a name containing the names of other accounting firms.

(7) The establishment of an accounting firm shall be applied by all partners or shareholders and approved by the provincial financial department where the accounting firm to be established is located.

Two, to apply for the establishment of an accounting firm, the following materials shall be submitted to the provincial finance department:

(1) An application form for the establishment of an accounting firm (attached table1);

(2) Summary of partners or shareholders of accounting firms (Table 2);

(3) Summary table of certified public accountants (Annex 3);

(4) A copy of the Notice of Pre-approval of Enterprise Name issued by the administrative department for industry and commerce;

(5) A certificate issued by the provincial institute of certified public accountants where all partners or shareholders are located that they are engaged in the auditing business specified in Items (4) and (3) of the Conditions for the Establishment of Firms, and a certificate that they have been transferred from the original accounting firm. If the partner or shareholder is a partner or shareholder of the original accounting firm, the certificate of withdrawal or equity transfer (withdrawal or shareholders' meeting agreement, equity transfer agreement) shall also be submitted.

(six) a copy of the certified public accountant certificate of the certified public accountant of the accounting firm (including partners and shareholders);

(7) A written partnership agreement or articles of association jointly formulated by shareholders;

(eight) a copy of the valid certificate of the property right or the right to use the office building.

When establishing a limited liability accounting firm, a capital verification certificate shall also be submitted.

Where an accounting firm is newly established due to merger or division, a merger agreement or a division agreement shall also be submitted.

The applicant shall be responsible for the authenticity of the application materials.

Three, the accounting firm established with the approval of the provincial finance department shall go through the formalities of industrial and commercial registration according to law.

Four, the partners or shareholders of an accounting firm shall, within 60 days from the date of completing the industrial and commercial registration procedures, go through the formalities for the transformation of the accounting firm.

A certified public accountant may not practice in a newly established accounting firm before going through the transfer formalities.

Five, due to the merger or division of newly established accounting firms, in accordance with the relevant provisions of these measures for the establishment of accounting firms.

Establishment of branches by accounting firms (2)

I. Conditions for an accounting firm to apply for the establishment of a branch office

(1) An accounting firm applying for the establishment of a branch office shall meet the following conditions:

1, established for more than three years according to law, with sound internal management system;

2. The number of certified public accountants (excluding those who intend to practice in branches) shall not be less than 50;

3. The total net assets and occupational risk funds of the limited liability accounting firm at the end of last year are not less than RMB 3 million, and the total net assets and occupational risk funds of the partnership accounting firm at the end of last year are not less than RMB 6,543.8+0.5 million;

4. The accounting firm and its branch offices have not been subject to administrative punishment for their practice within 3 years before applying for the establishment of a branch office.

Where an accounting firm newly established due to merger or division applies for the establishment of a branch office, its establishment time may be based on the establishment time of the accounting firm before the merger or division.

(2) A branch established by an accounting firm shall meet the following conditions:

1. The person in charge of the branch is a partner or shareholder of an accounting firm;

2, at least 5 certified public accountants (including branch heads);

3. Have a fixed office space.

4. The name of the branch office shall be in the form of "name of accounting firm+name of administrative division where the branch office is located+branch office".

Second, the application materials

An accounting firm applying for the establishment of a branch office shall submit the following materials to the provincial financial department that intends to establish a branch office:

1, an application form for the establishment of a branch of an accounting firm (Table 5);

2. The resolution of establishing a branch made by all the partners of the accounting firm or the shareholders' meeting;

3, CPA summary table (table 3);

4. The annual balance sheet of the accounting firm;

5. A copy of the certified public accountant certificate of the certified public accountant of the branch to be established by the accounting firm;

6. Measures for the administration of branch offices of accounting firms;

7. A copy of the valid certificate of the property right or use right of the branch.

If the merged accounting firm intends to set up a branch in the merger year, it is not necessary to submit the balance sheet of the accounting firm in the previous year, but it should submit the merger agreement and the balance sheet of the merger base date.

3. Where a branch office is established across provincial administrative divisions, the provincial financial department where the branch office is located shall solicit opinions from the provincial financial department where the accounting firm is located on whether the accounting firm that established the branch office meets the conditions for establishing the branch office as stipulated in the Measures. The provincial finance department where the accounting firm is located shall reply within 10 days.

After the branch established by an accounting firm is approved by the provincial finance department, it shall go through the industrial and commercial registration procedures of the branch according to law.

Accounting Firm Cross-provincial Administrative Division Migration Office (3)

I. Application conditions

An accounting firm applying for the transfer of office space across provincial administrative divisions shall meet the following conditions:

1, which meets the statutory establishment conditions;

2. The application for relocation was not inspected by the Ministry of Finance or the provincial finance department, or was investigated by the China Institute of Certified Public Accountants or the provincial institute of certified public accountants.

Two, accounting firms across the provincial administrative divisions to move office space, should submit the following materials to the provincial finance department:

1, application form for inter-provincial administrative division migration of accounting firms (Table 9);

2. Summary of partners or shareholders of accounting firms (Table 2);

3, CPA summary table (table 3);

4. A written partnership agreement or articles of association jointly formulated by shareholders;

5 copies of the certified public accountant certificates of all partners or shareholders;

6. A copy of the valid certificate of the house property right or the right to use the office;

7. All partners or shareholders' meeting decide to relocate.

If the name of an accounting firm needs to be changed at the same time, a copy of the Notice of Pre-approval of Enterprise Name issued by the administrative department for industry and commerce in the place where it moves in shall also be submitted.

3. The financial department at the provincial level in the place of emigration shall solicit the opinions of the financial department at the provincial level in the place of emigration on on whether the accounting firm meets the conditions as stipulated in these Measures. The provincial financial department of the place of emigration shall give a reply within 10 days.

4. If an accounting firm that has been approved to move its office across provincial administrative divisions has a branch, it shall file with the provincial finance department where the branch is located and return the practice certificate of the original accounting firm branch. The provincial financial department shall issue a new practice certificate for the branch of the accounting firm.