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	SUPPLEMENTARY PROVISIONS ON THE MEASURES FOR THE EXAMINATION AND APPROVAL OF THE REGISTRATION OF CHINESE CERTIFIED PUBLIC ACCOUNTANTS WITH FOREIGN NATIONALITIES (TRIAL)

	(Notice of the Ministry of Finance on Printing and Distributing the Supplementary Provisions on the Measures for the Examination and Approval of the Registration of Chinese Certified Public Accountants with Foreign Nationalities (Trail) (No 34 [2003] of the Ministry of Finance, November 27, 2003: Supplementary Provisions on the Measures for the Examination and Approval of the Registration of Chinese Certified Public Accountants with Foreign Nationalities (Trail) is formulated and shall come into force as of January 1, 2004)


SUBJECT : CHINESE CPA REGISTRATION; FOREIGN NATIONALITIES
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 11/27/2003
IMPLEMENT DATE : 01/01/2004
LENGTH : 302 words
TEXT :

With a view to promoting the establishment of closer economic and trade partnerships between Hong Kong, Macao and the mainland, we hereby make the following supplementary provisions on the Interim Measures for the Examination and Approval of the Registration of Chinese Certified Public Accountants with Foreign Nationalities (No.9 [1998] of the Ministry of Finance) in accordance with the Mainland/Hong Kong Closer Economic and Trade Partnership Arrangement and the Mainland/Macao Closer Economic and Trade Partnership Arrangement approved by the State Council:

I. The non-practicing members with foreign nationalities of the Chinese Association of Certified Public Accountants, who apply for becoming Chinese certified public accountants, shall have work experiences of undertaking independent auditing for more than two years, and shall meet the requirements prescribed in items (1), (2), (4), (5), and (6) of Article 2 of the Interim Measures for the Examination and Approval of the Registration of Chinese Certified Public Accountants with Foreign Nationalities.

II. Where the non-practicing members with foreign nationalities of the Chinese Association of Certified Public Accountants, who apply for becoming Chinese certified public accountants, they shall be subject to the approval of the provincial association of certified public accountants in the districts where the accountant firm the applicants are working are located. And the provincial association of certified public accountants shall put on archival files the names of the approved certified personnel and the relevant documents at the Ministry of Finance.

III. For the Chinese certified public accountants of Hong Kong and Macao, who have already had the practicing qualifications of a mainland certified public accountant and are now practicing in the mainland, their working hours per annum in the mainland shall be implemented by referring to those of the certified public accountants of the mainland.

IV. The present Supplementary Provisions will be implemented as of January 1, 2004.