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Article 1. These Rules are formulated according to the Bidding Law of the People's Republic of China, the Law of the People's Republic of China on Certified Public Accountants and other relevant laws for the purpose of regulating the activities relating to the bid invitation of accounting firms (hereinafter referred to the firms) for the audit entrustment, promoting the fair competition in the industry of certified public accountants and protecting the lawful rights and interests of tenderees and bidding firms. Article 2. The tenderees shall abide by the Bidding Law of the People's Republic of China for the audit entrustment of firms by way of bid invitation, and conform to these Rules. Article 3. The principles of openness, fairness, equity and good faith shall be followed for the bidding activities. No entity or individual may violate the laws or administrative regulations, restrict or exclude firms from participating in the bidding or illegally intervene in the bidding in any form. A firm shall, when undertaking and conducting the audit work by way of bidding, abide by the audit rules and professional ethics, and fulfill obligations and accomplish the bid-winning project in strict accordance with the agreement on the audit work. Article 4. The bid invitation of firms for the entrustment of audit work shall be conducted according to the following procedures: (1)Bid invitation, which includes the determination of the bid invitation method, the issuance of bid invitation announcements (in the case of public bid invitation) or issuance of bid invitation letters (in the case of selective bid invitation), the formulation of bid invitation documents and the delivery of bid invitation documents to potential firms; (2)Bid opening; (3)Bid evaluation; and (4)Determination of the bid-winning firm, issuance of the bid-winning notice and conclusion of the agreement on the audit work with the bid-winning firm. Article 5. As a general rule, a tenderee shall entrust the firm by way of public bid invitation. If a project for bid invitation is under any of the following circumstances, the method of selective bid invitation may be adopted: (1)There is peculiarity and the firm can only be chosen from a limited scope; or (2)There is an emergency and the entrustment matter can not be completed by way of public bid invitation within the prescribed time limit. Article 6. Where the way of public bid invitation is adopted, a bid invitation announcement shall be made public. Where the way of selective bid invitation is adopted, the bid invitation letters shall be sent out to three or more firms. The bid invitation announcement and the bid invitation letters shall state the name and domicile of the tenderee, the nature, quantity, implementation site and time of the project for bid invitation as well as the measures for obtaining bid invitation documents. Article 7. A tenderee may, according to the requirements of the project for bid invitation, request the potential firms to provide relevant qualification certificates and performance conditions in the bid invitation announcement or the bid invitation letters, and carry out the qualification examination of potential bidding firms. A tenderee shall, during the course of qualification examination, make full use of the industrial information publicized by the fiscal department and the association of certified public accountants, and implement the provisions of the Ministry of Finance on the audit administration. Article 8. A tenderee shall formulate bid invitation documents according to the peculiarities of project for bid invitation and the requirements. The bid invitation documents shall include: (1)the introduction of the project for bid invitation; (2)the standards for the qualification examination of bidding firms; (3)the requirements on the quotes for bidding (4)the standards for bid evaluation; and (5)the main articles of the agreement on the audit work to be concluded. Article 9. A tenderee shall make explicit disclosure of the information about the project for bid invitation in the bid invitation documents so as to facilitate the determination of the workload, the formulation of the work schemes, the presentation of reasonable quotes and the formulation of bidding documents by the bidding firms, including the organizational structure, industry, operational type, distribution and financial information (such as the assets scale and structure, debts, annual revenues and other relevant financial indicators) of the entities to be audited. Article 10. A tenderee shall reasonably determine the appraisal items, set down the standards for appraisal and design the weight of the score of each appraisal item in the total score by comprehensively considering the work schemes, personnel situation, relevant work experiences, records of professional ethics and quality control level, degree of commercial responses and quotes of bidding firms. The weight of the score reported by any bidding firm shall not be more than 20%. The specific design of bid evaluation standards may be determined by referring to the attached Reference Table for the Appraisal Items and the Design of their Weights. Article 11. Where the time limit for a project for bid invitation needs to be determined, the tenderee shall reasonably determine the time limit for the firm to complete the corresponding work by taking into account the peculiarity of the industrial services of certified public accountants, and state it in the bid invitation documents. Article 12. A tenderee may, according to the specific conditions of the project for bid invitation, organize the potential bidding firms for discussions and answering questions. Where the potential bidding firms need to consult the explicit materials about the project for bid invitation, the tenderee shall offer convenience if possible. Article 13. A tenderee shall consider the peculiarity of the industrial services of certified public accountants when determining the time limit for the bidding firms to formulate bidding documents, and as a general rule, the time limit shall not be less than 20 days from the day when the bid invitation documents are sent out to the expiry date for the bidding firms to submit bidding documents. Article 14. A tenderee shall publicly open the bids and invite all the bidding firms to participate in the bid opening. Article 15. A tenderee shall organize a bid evaluation committee to be responsible for bid evaluation. The bid evaluation committee shall be composed of the representatives of the tenderee and the experts familiar with the industry of certified public accountants, and anyone who has interests with a tenderer shall not become a member of the bid evaluation committee for the relevant project. The members of a bid evaluation committee (hereinafter referred to the judges) shall be an odd number of 5 persons or more, of which, the experts familiar with the industry of certified public accountants shall be no less than two thirds of all the members as a general rule. The name list of judges shall be kept secret before the bid-winning results are determined. Article 16. A tenderee shall take necessary measures to guarantee that the bids are evaluated under a strictly confidential circumstance. No entity or individual may illegally interfere with or influence the process or result of bid evaluation. Article 17. The judges shall give scores for bidding firms according to the standards for bid evaluation. The bid evaluation committee shall rank all the bidding firms according to their scores and recommend the bid-winning candidate firms according to the ranking. Article 18. The bid evaluation committee shall, after completing the bid evaluation, work out a written bid evaluation report to the tenderee. The tenderee shall determine the bid-winning firm according to the written bid evaluation report worked out and the bid-winning candidate firms recommended by the bid evaluation committee, or may authorize the bid evaluation committee to directly determine the bid-winning firm. Article 19. After the bid-winning firm is determined, the tenderee shall send out a bid-winning notice to the bid-winning firm, and notify the bid-winning result to all the bidding firms that fail in the bidding. Article 20. A tenderee shall, within 30 days after the bid-winning notice is sent out, conclude an agreement on the audit work with the bid-winning firm on the basis of the bid invitation documents and the bidding documents of the bid-winning firm. The tenderee shall not require the bid-winning firm to alter the substantial contents of the project for bid invitation, enhance the technical requirements of the project for bid invitation, reduce the fees for the entrusted matter, etc., or seek for commissions from the bid-winning firm for any excuse. The tenderee shall not conclude any other agreement with the bid-winning firm that is contrary to the substantial contents of the agreement on the audit work. Article 21. The Ministry of Finance and the fiscal departments of all the provinces, autonomous regions and municipalities directly under the Central Government shall supervise the audit-related bidding activities and deter and handle illegal and irregular acts during the course of audit-related bidding activities. Article 22. The entrustment of firms for other authentication and relevant services by the tenderees by way of bid invitation shall be conducted by referring to these Rules. Article 23. The power to interpret these Rules shall remain with the Ministry of Finance. Article 24. These Rules shall come into force as of March 1, 2006. Appendix: Reference Table for the Appraisal Items and the Design of Their Weights (omitted) |
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