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2001年1月12日证监发[2001]9号各有关会计师事务所:为了充分借鉴国际标准,提高银行证券保险行业上市公司审计结果的公平性和可靠性,确保公开披露信息的质量,保护投资者的合法权益,并为加强此类公司上市后的监督提供充分可靠的依据,中国证券监督管理委员会和财政部共同制定了《境外会计师事务所执行金融类上市公司审计业务临时许可证管理办法》,现予发布,请遵照执行。
January 12, 2001 Zheng Jian Fa [2001] No. 9 Relevant Accounting Firms: In order to fully draw on international standards and improve the fairness and reliability of audit results of listed companies in securities and insurance industry, ensure the quality of public disclosure of information and protection of investment Lawful rights and interests of the listed companies and provide sufficient and reliable basis for the supervision after the listing of these companies to go public. China Securities Regulatory Commission and the Ministry of Finance jointly formulated the Measures for the Administration of Provisional Permits for Auditing Business of Listed Financial Companies by Foreign Accounting Firms, , Is now released, please follow the implementation.