代理记帐管理办法
Measures for the Administration of Agency Bookkeeping
　　Article 1 With a view to strengthening administration of bookkeeping agencies， regulating the agency bookkeeping business， and promoting the healthy development of the agency bookkeeping industry， the present Measures are formulated in accordance with the Accounting Law of the People´s Republic of China and the provisions of other laws and regulations.
　　Article 2 The present Measures shall apply to the establishment of bookkeeping agencies and any agency bookkeeping business handled by a bookkeeping business agency under the entrustment of a client.
　　The term “bookkeeping agency” as mentioned in the present Measures shall refer to an intermediary institution that undertakes agency bookkeeping business.
　　The term “client” as mentioned in the present Measures shall refer to an entity that entrusts a bookkeeping agency to handle its accounting business.
　　The term “agency bookkeeping” as mentioned in the present Measures shall refer to the bookkeeping carried out by a bookkeeping agency on a commission basis.
　　Article 3 Anyone who applies for the establishment of a bookkeeping agency other than an accounting firm shall be subject to the approval of the finance department （hereinafter referred to as the examination and approval authority） of the people´s government at or above the level of the county at his locality， and shall obtain the certificate of agency bookkeeping license as made and printed uniformly by the Ministry of Finance. The specific examination and approval authority shall be determined by the finance department of the people´s government of the province， autonomous region， municipality directly under the Central Government and the city directly under state planning.
　　Article 4 The following conditions shall be met for the establishment of a bookkeeping agency unless laws or administrative regulations provide otherwise：
　　1. There are more than three full-time personnel who have obtained the qualification certificate of accounting practice；
　　2. The person in charge of the agency bookkeeping business shall have the qualification of the professional technical post above the professional title of an accountant or above；
　　3. Having a fixed place of office； and
　　4. Having sound rules for agency bookkeeping business and financial accounting management system.
　　Article 5 Anyone who applies to undertake agency bookkeeping business shall file an application with the examination and approval authority and enclose the following materials：
　　1. The agreement or the articles of association of the institution；
　　2. The identity certificates of the personnel， the qualification certificates of accounting practice， the certificate documents certifying that the person in charge of the agency bookkeeping business has the qualification of professional technical post above the professional title of an accountant or above；
　　3. The written commitment of the person in charge of the agency bookkeeping business and the full-time personnel who have obtained the qualification certificate of accounting practice， which certifies that they are on their full-time practice in the institution；
　　4. The business address and the certificate of the ownership or use right of the office accommodations；
　　5. The rules for agency bookkeeping business and the financial accounting management system； and
　　6. The relevant materials certifying that the name of the agency is approved by the administrative department of industry and commerce.
　　Article 6 The examination and approval authority shall decide whether or not to grant approval within 20 days from receipt of the application. If it cannot make a decision within 20 days， it may extend 10 days upon the approval of the person-in-charge of the examination and approval authority， and notify the applicant of the reasons for the extension.
　　Article 7 For the applicant that is found to meet the prescribed conditions upon examination， the examination and approval authority shall send the documents of approval and issue the certificate of agency bookkeeping license within10 days from the date when it makes the approval decision. If the examination and approval authority decides not to grant approval， it shall send a written decision to the applicant and explain the reasons， and notify the applicant of his right to apply for administrative reconsideration or file administrative litigation according to law.
　　If the finance department of the people´s government below the provincial level makes the approval decision， the examination and approval authority shall send a copy of the documents of approval to the finance department of the people´s government at the provincial level at its locality.
　　Article 8 An applicant shall go through the formalities of industry and commerce registration according to law after having obtained the certificate of agency bookkeeping license upon approval.
　　Article 9 A bookkeeping agency shall put the certificate of license for agency bookkeeping at an eye-catching place of its office place.
　　Article 10 In case a bookkeeping agency changes its name， the person-in-charge of the agency or the business place， it shall go through the formalities of registration of changes with the examination and approval authorities according to law.
　　Article 11 Any entity that shall sets up account books but does not meet the required conditions for setting up an accounting organ or accountant posts shall entrust an bookkeeping agency to handle its accounting business.
　　Article 12 A bookkeeping agency may handle the following business of a client upon entrustment：
　　1. Conducting business accounting in light of the provisions of the uniform accounting system of the state and on the basis of the source documents and other materials provided by the client， including examining the source documents， filling in evidence for keeping accounts， registering account books， or compiling financial reports， and etc.；
　　2. Providing financial reports externally；
　　3. Providing taxation materials to the tax authority； and
　　4. Other accounting businesses entrusted by the client.
　　Article 13 A client shall， when entrusting a bookkeeping agency to keep accounts， conclude a written entrustment contract with the bookkeeping agency on the basis of mutual negotiation. The entrustment contract shall clarify the following contents apart from the basic clauses as prescribed by law：
　　1. The responsibility assumed by the client and the fiduciary trustee for the authenticity and completeness of the accounting materials；
　　2. The procedures for the transfer of accounting materials and the formalities for signing for them；
　　3. Requirements for compiling and providing financial reports；
　　4. The requirements for keeping the accounting archives and the corresponding liabilities； and
　　5. The handing over and taking-over of accounting affairs after the termination of the entrustment contract.
　　Article 14 The client that entrusts a bookkeeping agency to keep accounts shall perform the following obligations：
　　1. Filling in or obtaining the source documents that complies with the provisions of the uniform accounting system of the state for the economic business items which occurred in its own entity；
　　2. Staffing itself with personnel specifically assigned for taking charge of the routine income and expense of currency and the keeping thereof；
　　3. Providing truthful and complete source documents and other relevant materials to the bookkeeping agency in an timely manner； and
　　4. For the source document returned by the bookkeeping agency， which requires the client to make correction and supplementation on it in a timely manner in light of the provisions of the uniform accounting system of the state， it shall make correction and supplementation in time.
　　Article 15 The bookkeeping agency and its personnel shall perform the following obligations：
　　1. Handling bookkeeping business for the client according to the entrustment contract， and complying with the relevant laws， administrative regulations and the provisions of the uniform accounting system of the state；
　　2. Keeping secret to any business secrets it knows of when it carries out the business；
　　3. Refusing any pressure from its clients to undertake the client´s hint on making improper accounting disposal and providing untrue accounting materials， and other requests not complying with laws， administrative regulations or the provisions of the uniform accounting system of the state； and
　　4. Giving explanations for the questions put forward by the client concerning the relevant principle of accounting.
　　Article 16 After being signed and sealed by the person-in-charge of the bookkeeping agency and the client， The financial report compiled by a bookkeeping agency for a client shall be offered externally in light of the relevant laws， administrative regulations and the provisions of the uniform accounting system of the state.
　　Article 17 A client shall assume responsibilities to a bookkeeping agency for its or his acts within the scope of the stipulations of the entrustment contract.
　　A bookkeeping agency shall assume responsibilities for the business activities of its full-time and part-time personnel.
　　Article 18 The finance department of the people´s governments at or above the county level shall conduct supervision over and inspection on bookkeeping agencies and their undertaking of agency bookkeeping businesses.
　　Article 19 A bookkeeping agency shall submit the following materials to corresponding examination and approval authority before April 30 each year：
　　1. The basic information form of the bookkeeping agency （See the Attached Form）；
　　2. Business license， certificate of ownership or use right of its office accommodations； and
　　3. The identity certificates， qualification certificate of accounting practice and qualification certificates of the accounting professional technical post of the full-time and part-time personnel.
　　Article 20 In case a bookkeeping agency obtains the certificate of agency bookkeeping license by fraudulent means， the examination and approval authority shall revoke its qualification of agency bookkeeping.
　　In case a bookkeeping agency cannot meet the conditions for establishment as prescribed by the present Measures during the period of business operation， the finance department of the people´s government at or above the county level shall order it to make rectification within a period of no more than two months； if it still fails to meet the prescribed conditions， the examination and approval authority shall withdraw its qualification of agency bookkeeping.
　　Article 21 In case a bookkeeping agency is under any of the following circumstances， the examination and approval authority shall handle write-off formalities， and take back the certificate of approval or make a public announcement for the following matters：
　　1. The bookkeeping agency terminates according to law；
　　2. The administrative license of the bookkeeping agency is revoked or withdrawn according to law； or
　　3. Other circumstances under which the administrative license shall be written off as prescribed by laws or regulations.
　　Article 22 In case a bookkeeping agency is under any of the following circumstances， the finance department of the people´s government at or above the county level shall order it to make correction， if it refuses to make correction， it shall be made public by an announcement：
　　1. Violating the provisions of Article 9 and 10 of the present Measures； or
　　2. Violating the provisions of Article 15 and 19 of the present Measures and failing to explain the reasons to the examination and approval authority.
　　Article 23 In case a bookkeeping agency or any of its personnel who undertakes the agency bookkeeping business violates any accounting law， administrative regulation or the provisions of the uniform accounting system of the state in handling business， the finance department of the people´s government at or above the county level shall punish it according to the provisions of the Accounting Law of the People´s Republic of China and relevant regulations.
　　In case a bookkeeping agency violates the present Measures and the relevant provisions of the State and results in the confusion of the business accounting of its client， impairs the interests of the State and the client， or the client purposely conceals the truth from the bookkeeping agency or the client and the bookkeeping agency conspire to provide false accounting materials， they shall bear corresponding legal liabilities.
　　Article 24 In case anyone undertakes agency bookkeeping business without approval， the finance department of the people´s government at or above the county level shall order him to make correction and make a public notice on this.
　　Article 25 In case the a finance departments of the people´s governments at or above the county level or any of its their staff members abuses its/his power， is derelict of duty， or seeks private gains during the process of conducting administration， they shall be subject to administrative punishment according to law； if a crime is constituted， they shall be prosecuted for criminal liabilities according to law.
　　Article 26 The time limit for examination and approval as prescribed by the present Measures shall be calculated by workdays， excluding legal festivals or holidays.
　　Article 27 The finance departments of the people´s governments at the provincial level shall formulate specific implementation measures according to the present Measures， and report to the Ministry of Finance for archival purpose.
　　Article 28 The present Measures and other relevant provisions shall be abided by for the application of foreign-funded bookkeeping agency.
　　Article 29 The present Measures shall go into effect as of March 1st， 2005， the Interim Measures for the Administration of Agency Bookkeeping （No.24 of the Ministry of Finance） as promulgated by the Ministry of Finance on June 23rd， 1994， shall be abolished simultaneously.
第一条 为了加强代理记帐机构的管理，规范代理记帐业务，促进代理记帐行业的健康发展，根据《中华人民共和国会计法》及其他法律、法规的规定，制定本办法。
    第二条 设立代理记帐机构，以及委托人委托代理记帐机构办理代理记帐业务，适用本办法。
    本办法所称代理记帐机构是指从事代理记帐业务的中介机构。
    本办法所称委托人是指委托代理记帐机构办理会计业务的单位。
    本办法所称代理记帐是指代理记帐机构接受委托办理会计业务。
    第三条 申请设立除会计师事务所以外的代理记帐机构，应当经所在地的县级以上人民政府财政部门（以下简称审批机关）批准，并领取由财政部统一印制的代理记帐许可证书。具体审批机关由省、自治区、直辖市、计划单列市人民政府财政部门确定。
    第四条 设立代理记帐机构，除国家法律、行政法规另有规定外，应当符合下列条件：
    (一) 3名以上持有会计从业资格证书的专职从业人员；
    (二) 主管代理记帐业务的负责人具有会计师以上专业技术职务资格；
    (三) 有固定的办公场所；
    (四) 有健全的代理记帐业务规范和财务会计管理制度。
    第五条 申请代理记帐资格，应当向审批机关提交申请报告并附送下列材料：
    (一) 机构的协议或者章程；
    (二) 从业人员身份证明、会计从业资格证书，主管代理记帐业务的负责人具备会计师以上专业技术职务资格的证明材料；
    (三) 主管代理记帐业务的负责人、持有会计从业资格证书的专职从业人员在机构专职从业的书面承诺；
    (四) 办公地址及办公用房产权或者使用权证明；
    (五) 代理记帐业务规范和财务会计管理制度；
    (六) 工商行政管理部门核准机构名称的有关材料。
    第六条 审批机关应当自受理申请之日起20日内决定批准或者不批准。20日内不能作出决定的，经审批机关负责人批准可延长10日，并应当将延长期限的理由告知申请人。
    第七条 审批机关经审查符合法定条件的，应当自作出批准决定之日起10日内向申请人下达批准文件、颁发代理记帐许可证书。审批机关决定不予批准的，应当向申请人下达书面决定，说明理由，并告知申请人享有依法申请行政复议或者提起行政诉讼的权利。
    省级以下人民政府财政部门作出批准决定的，审批机关应当将批准文件抄送所在地省级人民政府财政部门。
    第八条 申请人经批准取得代理记帐许可证书后，应当依法办理工商登记。
    第九条 代理记帐机构应当在办公场所的显著位置放置代理记帐许可证书。
    第十条 代理记帐机构名称、主管代理记帐业务负责人、办公地点发生变更的，应当依法向审批机关办理变更登记。
    第十一条 依法应当设置会计帐簿但不具备设置会计机构或会计人员条件的单位，应当委托代理记帐机构办理会计业务。
    第十二条 代理记帐机构可以接受委托，受托办理委托人的下列业务：
    (一) 根据委托人提供的原始凭证和其他资料，按照国家统一的会计制度的规定进行会计核算，包括审核原始凭证、填制记帐凭证、登记会计帐簿、编制财务会计报告等；
    (二) 对外提供财务会计报告；
    (三) 向税务机关提供税务资料；
    (四) 委托人委托的其他会计业务。
    第十三条 委托人委托代理记帐机构代理记帐，应当在相互协商的基础上，订立书面委托合同。委托合同除应具备法律规定的基本条款外，应当明确下列内容：
    (一) 委托人、受托人对会计资料真实性、完整性承担的责任；
    (二) 会计资料传递程序和签收手续；
    (三) 编制和提供财务会计报告的要求；
    (四) 会计档案的保管要求及相应责任；
    (五) 委托人、受托人终止委托合同应当办理的会计交接事宜。
    第十四条 委托代理记帐的委托人应当履行下列义务：
    (一) 对本单位发生的经济业务事项，应当填制或者取得符合国家统一的会计制度规定的原始凭证；
    (二) 应当配备专人负责日常货币收支和保管；
    (三) 及时向代理记帐机构提供真实、完整的原始凭证和其他相关资料；
    (四) 对于代理记帐机构退回的要求按照国家统一的会计制度规定进行更正、补充的原始凭证，应当及时予以更正、补充。
    第十五条 代理记帐机构及其从业人员应当履行下列义务：
    (一) 按照委托合同办理代理记帐业务，遵守有关法律、行政法规和国家统一的会计制度的规定；
    (二) 对在执行业务中知悉的商业秘密应当保密；
    (三) 对委托人示意其作出不当的会计处理，提供不实的会计资料，以及其他不符合法律、行政法规和国家统一的会计制度规定的要求，应当拒绝；
    (四) 对委托人提出的有关会计处理原则问题应当予以解释。
    第十六条 代理记帐机构为委托人编制的财务会计报告，经代理记帐机构负责人和委托人签名并盖章后，按照有关法律、行政法规和国家统一的会计制度的规定对外提供。
    第十七条 委托人对代理记帐机构在委托合同约定范围内的行为承担责任。
    代理记帐机构对其专职从业人员和兼职从业人员的业务活动承担责任。
    第十八条 县级以上人民政府财政部门对代理记帐机构及其从事代理记帐业务情况实施监督检查。
    第十九条 代理记帐机构应当于每年4月30日之前，向审批机关报送下列材料：
    (一) 代理记帐机构基本情况表(附表)；
    (二) 营业执照、办公用房产权或者使用权证明；
    (三) 专职及兼职从业人员身份证明、会计从业资格证书、会计专业技术职务资格证书。
    第二十条 代理记帐机构采取欺骗手段获得代理记帐许可证书的，由审批机关撤销其代理记帐资格。
    代理记帐机构在经营期间达不到本办法规定的设立条件的，由县级以上人民政府财政部门责令其在不超过2个月的期限内整改；逾期仍达不到规定条件的，由审批机关撤回代理记帐资格。
    第二十一条 代理记帐机构有下列情形之一的，审批机关应当办理注销手续，并收回批准证书或予以公告：
    （一）代理记帐机构依法终止的；
    （二）代理记帐机构的行政许可被依法撤销或撤回的；
    （三）法律、法规规定的应当注销行政许可的其他情形。
    第二十二条 代理记帐机构有下列情形之一的，由县级以上人民政府财政部门责令其改正，拒不改正的，予以公告：
    (一) 违反本办法第九条、第十条规定的；
    (二) 违反本办法第十五条、第十九条规定又不向审批机关说明原因的。
    第二十三条 代理记帐机构及其从事代理记帐业务人员在办理业务中违反会计法律、行政法规和国家统一的会计制度规定的，由县级以上人民政府财政部门依据《中华人民共和国会计法》及相关法规的规定处理。
    代理记帐机构违反本办法和国家有关规定造成委托人会计核算混乱、损害国家和委托人利益，委托人故意向代理记帐机构隐瞒真实情况或者委托人会同代理记帐机构共同提供不真实会计资料的，应当承担相应法律责任。
    第二十四条 对于未经批准从事代理记帐业务的，由县级以上人民政府财政部门责令其改正，并予以公告。
    第二十五条 县级以上人民政府财政部门及其工作人员在实施行政管理过程中，滥用职权、玩忽职守、徇私舞弊的，依法给予行政处分；构成犯罪的，依法追究刑事责任。
    第二十六条 本办法规定的审批期限均以工作日计算，不含法定节假日。
    第二十七条　省级人民政府财政部门可以根据本办法制定具体实施办法，报财政部备案。
    第二十八条 外商投资代理记帐机构的申请按照本办法和其他有关规定办理。
    第二十九条 本办法自2005年3月1日起施行，财政部1994年6月23日发布的《代理记帐管理暂行办法》[（94）财会字第24号]同时废止。