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为了促进中国会计师事务所体制改革，尽快与国际惯例接轨，加速培养一批具有国际水平的中国注册会计师；同时，为了更好地满足国际会计师事务所开拓中国会计市场、提高竞争能力的需要，将允许国际会计师事务所在一定时期内、一定条件下，在中国境内发展多个成员所。现将有关问题通知如下:
一、国际会计师事务所中国成员所(以下简称成员所)是经中华人民共和国财政部批准的、与国际会计师事务所达成协议成为其成员所的中国会计师事务所。
成员所应当遵守中国政府的有关法律、法规；在不违背中国法律、法规的前提下，应当遵守与国际会计师事务所所签订的协议和作出的承诺。
成员所可以保留其中国会计师事务所原有的名称，同时，可以使用国际会计师事务所的名称。
经财政部批准，成员所可以聘请本国际会计师事务所内的外籍注册会计师或有关专家来所执行业务。
二、被批准成为成员所的中国会计师事务所，必需是改制完成以后的会计师事务所。
三、申请成为成员所的中国会计师事务所，应向中国注册会计师协会提交下列文件:
1．申请报告，
2．会计师事务所的改制报告；
3．会计师事务所基本情况介绍，内容包括:成立时间，现有人员、人数、层次、类别，事务所机构设置，事务所财务状况，事务所现有主要客户名单及建所以来所做的主要项目清单；
4．会计师事务所合法开业证书副本；
5．欲加入的国际会计师事务所基本情况介绍(应附有中文译本)，内容包括:事务所协议或章程、事务所历史、事务所规模、人员数量、收入情况和主要客户名单等，
6．国际会计师事务所的合法开业证书副本，
7．国际会计师事务所总部所在地的银行资信证明；
8．成员所加入国际会计师事务所的协议书副本(附中文译本)。
中国注册会计师协会接到上述文件后，在30天内报请财政部作出批准或不批准的决定。财政部批准后，将发出正式批准文件。
四、一家中国会计师事务所只能成为一家国际会计师事务所的成员所，不能同时成为两家以上国际会计师事务所的成员所。中国会计师事务所退出已加入的国际会计师事务所后，可以重新申请成为其他国际会计师事务所的成员所。
五、国际会计师事务所在一个地区发展成员所以后，其所在地的常驻代表机构应当予以撤销。
六、中国会计师事务所加入国际会计师事务所成为成员所的协议，应事先送中国注册会计师协会报财政部批准；国际会计师事务所在中国境内选择成员所对象时，应事先向中国注册会计师协会备案。
七、在发展成员所的过程中，对尚不具备成员所条件的中国会计师事务所，经中国注册会计师协会报财政部批准后，可以允许先成为国际会计师事务所的联系所，或采取联营所的方式进行合作。
八、在成为国际会计师事务所成员所的初期5年内，可以允许国际会计师事务所在成员所内拥有不超过1／3的投资比例。取得中国执业注册会计师资格的境外专业人员，可以成为成员所的合伙人。
九、同一家国际会计师事务所的多个成员所，在中国境内屑于各自独立的会计师事务所。
一家国际会计师事务所在中国境内拥有多个成员所是一种过渡，应当鼓励同一个国际会计师事务所的成员所实行联合，在一定时期内向统一组成一个成员所的方向努力。
十、建立中外合作会计师事务所的国际会计师事务所，可以在积极努力办好合作会计师事务所的同时，发展其他中国会计师事务所为其成员所。
Notice ncerning Permissn for Internatnal Aounting Firms to Identify Member Firms in China
(January 22,1996)
To promote the restructuring of Chinese aounting firm, making it in line with the internatnal practice as fast as possible ,to speed up the training of many Chinese CPAs aiming to attain internatnal level, and to satisfy the needs of internatnal firms entering Chinese aounting market and improving their petitiveness, internatnal aounting firms shall be allowed to identify member firms in China during a particular perd of time and under certain nditns. Relevant erning rules are hereby issued as follows:
1. A Chinese member firm of an internatnal aounting firm (hereinafter referred to as member firm)is a Chinese aounting firm which obtains the approval of the Ministry of Finance of China and bee a member of the internatnal aounting firm under a membership agreement.
A member firm shall abide by relevant stipulatns of Chinese laws and regulatns, and shall abide by the agreement signed with an internatnal aounting firm on nditn of non- vlating the laws and regulatns of China.
A member firm can keep its Chinese name, at the same time, it can use the name of an internatnal aounting firm.
With approval of the Ministry of Finance, a member firm canemploy foreign CPAs or other relevant experts from other member firms of the same internatnal firm.
2. An aounting firm must finish its structural reform before it uld bee a member firm.
3. An applicant applying for being a member firm shall submit the following documents to CICPA.
1)Applicatn letter;
2)Restructuring report of the applying firm;
3)Brief introductn of the applying firm. The ntents shall include date of establishment ,details of staff, anizatn structure, financial nditn, list of major clients and main assignments finished by the firm since its establishment;
4)py of the business licenses of applying firm;
5) Brief introductn of the internatnal aounting firm (with Chinese translatn). The ntents shall include partnership agreement or articles of associatn of the firm, history of the firm, size of the firm, number of the staff, the business ine and the list of main clients;
6)py of the business license of the internatnal aounting firm;
7)Banks nfirmatn letter issued in the place where headquarters of the internatnal aounting firm is located;
8)py of the membership agreement signed by the applying firm and the internatnal aounting firm.
Upon receiving the above applicatn documents, CICPA shall review and deliver them to the Ministry of Finance for approval or disapproval within 30 days. After approval, the Ministry of Finance shall issue an official approval document.
4. A Chinese aounting firm can only be the member firm of one internatnal aounting firm, not to be the member firm of two or more internatnal aounting firms at the same time. A Chinese aounting firm can apply for a membership status in other internatnal aounting firm after withdrawing from the present internatnal aounting firm.
5. Representative offices, if any, of the internatnal aounting firm in the place where a member firm has been identified shall be disbanded.
6. The membership agreement between a Chinese aounting firm and an internatnal aounting firm should be sent first to the Ministry of Finance through CICPA for approval. When an internatnal aounting firm chooses a Chinese aounting firm to be its potential member firm, it should report to CICPA for the rerd.
7. If a Chinese aounting firm does not meet the nditn for a membership status, it can be allowed to bee a rrespondent firm or an associate firm of an internatnal firm at the initial stage with the approve of CICPA and the Ministry of Finance.
8. Within the first five years after the establishment of a member firm, an internatnal aounting firm may have an up to 1/3 ownership of the member firm. Foreign professnals who
obtain the qualificatns of the Chinese CPAs may bee partners of a member firm.
9. The member firms of an internatnal aounting firm are independent aounting firms in China.
It is a transitnal situatn that an internatnal aounting- firm may have more than one member firm ,member firms of one internatnal aounting firm shall be enuraged to merge and make great efforts to form a single firm in a certain perd of time.
10. Internatnal aounting firms which have established Sino-foreign joint venture aounting firms can identify other Chinese aounting firms to be their member firms, at the same time they should do their best to run well the Sino-foreign joint venture aounting firms. 
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