1、第九节 法律服务 14第十节 公司财务服务 15第三章 收 费 16第四章 含有使用和分发限制条款的报告 17第五章 附 则 17PV6P accountantsAudit Clients for non-forensic service requirements of independence of the第一章 总 则The first chapter in the第一条 为了规范PV6P会计师事务所（以下简称本事务所）非鉴证服务的专业服务公司的职业行为，指导运用独立性概念框架，解决为审计客户提供非鉴证服务时遇到的独立性问题，根据中国注册会计师职业道德守则第4号-审计和审阅业务对独立性的要
2、求和GTI独立性政策的相关规定，制订本制度。 The first one In order to regulate PV6P Accountants （hereafter called the Office of the non-authentication services in the professional services firm with professional conduct guidelines, independence, and conceptual framework Solution to customer non-audit services in the ind
3、ependence, according to the Chinese Institute of Certified Public Accountants professional code of ethics, no. 4 - The audit and review the requirements for independence of GTI independence and policy-related requirements for the system.第二条 注册会计师在执行为审计客户提供非鉴证服务时应当同时遵守中国注册会计师职业道德守则第4号-审计和审阅业务对独立性的要求。
4、项目合伙人应当就项目组遵守相关独立性要求的情况形成结论。Article 2 Certified Public Accountant in the audit clients non-Forensic Service, it should be in compliance with the Chinese Institute of Certified Public Accountants professional code of ethics - no. 4 The audit and review the requirements for independence business. Proj
5、ect partners should be in compliance with the relevant project group, which called for independence.第三条 如果非鉴证服务的专业公司与本事务所隶属于同一网络，合伙人应同时遵守PV6P会计师事务所-审计和审阅业务对独立性的要求。Article 3 If any of the non-Forensic Service with the firms experts in the subject to the same network, partners should be in compliance
6、with the PV6P accountants - The audit and review the requirements for independence business.第四条 所有涉及SEC业务以及为同一审计客户进行管理咨询、税务业务，因其严格性和复杂性都要求项目负责经理进行独立性咨询，必要时事务所独立性团 队应咨询GTI。Article 4 All involve SEC business, as well as to the same audit clients in management consulting, Tax business, because of its r
7、igor and complexity of Project Managers are required to conduct independent advisory firm independence and, if necessary, should be the advisory GTI mission team.第二章 为审计客户提供非鉴证服务第一节 基本框架第五条 网络是指由多个实体组成，旨在通过合作实现下列一个或多个目的的联合体：Article 5 The network is composed of more than one entity through cooperatio
8、n aimed at achieving one or more of the following purposes: the Commonwealth（一） 共享收益或分担成本；（1） share of revenues or cost sharing.（二）共享所有权、控制权或管理权；（2） share ownership, control or authority;（三）共享统一的质量控制政策和程序；（3） share a common quality control policies and procedures;（四）共享同一的经营战略；（4） share the same mana
9、gement strategy.（五）使用同一品牌；（5） use the same brand.（六）共享重要的专业资源。（6） share important professional resource.网络事务所是属于某一网络的会计师事务所或实体。Network office is part of a network of certified public accountants or entity.网络事务所，应当与网络中其他会计师事务所的审计客户保持独立。Network services to the network, the other firms audit clients re
10、main independent.本守则对网络事务所独立性的要求，适用于所有符合网络事务所定义的实体，而无论该实体本身是否为会计师事务所。This code of the independence of network services, network services for all the entities defined, regardless of the entity （such as consulting, Inc. ） itself is a certified public accountants.第六条 可接受的水平是注册会计师可以容忍的对遵循职业道德基本原则所产生不利影响
11、的最大程度。一个理性且掌握充分信息的第三方，在权衡注册会计师当时所能获得的所有具体事实和情况后，很可能认为该不利影响并不损害遵循职业道德基本原则。Article 6 It is an acceptable level of tolerance can be chartered accountants to follow ethical principles of the adverse effects of the largest. A rational and well-informed of the information in the first 3, then weigh the ce
12、rtified public accountant to get the all of the specific facts and circumstances, It is very likely that the adverse effects do not follow ethical principles underlying damage.第七条 关联实体是指与客户存在下列任何关系的实体：Article 7 Associated with the Customer entity is there any relationship between the following entit
13、ies:（一）能够对客户施加直接或间接控制的实体，并且客户对该实体重要；（1） to be able to apply to the customer directly or indirectly, to control the entity, and the customer of the entity;（二）在客户内拥有直接经济利益的实体，并且该实体对客户具有重大影响，在客户内的利益对该实体重要；（2） the customer has a direct economic interest in the entity and that entity has a significant im
14、pact on the customer, in the interests of the customers of the entity;（三）受到客户直接或间接控制的实体；（3） by the customer directly or indirectly, to control the entity.（四）客户（或受到客户直接或间接控制的实体）拥有其直接经济利益的实体，并且客户能够对该实体施加重大影响，在实体内的经济利益对客户（或受到客户直接或间接控制的实体）重要；（4） customer （or by the customer directly or indirectly, to co
15、ntrol the entity） with its direct economic interests, and the customers of the entity of the entity to be able to exert a major influence. In the entity in the economic interests of the customer （or customer directly or indirectly, to control important entities;（五）与客户处于同一控制下的实体（即“姐妹实体”），并且该姐妹实体和客户对其
16、控制方均重要。（5） and the customer is under common control of the entity （that is, the Sister Entities ）, and the sister entities and customers of their control are important.第八条 公众利益实体包括上市公司和下列实体：Article 8 the interest of the public entities, including public companies and the following entities:（一）法律法规界定
17、的公众利益实体；（a） The laws and regulations defining public interest entities.（二）法律法规规定按照上市公司审计独立性的要求接受审计的实体。如果公众利益实体以外的其他实体拥有数量众多且分布广泛的利益相关者，注册会计师应当考虑将其作为公众利益实体对待。需要考虑的因素包括：（2） in accordance with laws and regulations listed company audit independence requires that the recipient of the entity. If public in
18、terest entities other than the entity number with large and widely distributed, the stakeholders should be given to Certified Public Accountants public interest entities as a treat. Of the factors to consider are:（一）实体业务的性质（例如金融业务、保险业务等）；（a） the nature of the business entities （such as financial ser
19、vices, insurance, etc. ）;（二）实体的规模；（2） entities;（三）员工的数量。（3） employees.第九条 本事务所向审计客户提供非鉴证服务，可能对独立性产生不利影响，包括因自我评价、自身利益和过度推介等产生的不利影响。Article 9 the present services to audit clients non-Forensic Service, you may have a negative impact on independence, including the self-evaluation, Excessive self-intere
20、st and promote the negative effects, such as.第十条 自我评价导致不利影响的情形主要包括：Article 10 the self-evaluation in the major adverse effects include:（一）本事务所在对客户提供财务系统的设计或操作服务后，又对系统的运行有效性出具鉴证报告；（1） the firms financial system to the customer in the design or operation of the service, and the running of the system e
21、ffectiveness for a given report.（二）本事务所为客户编制原始数据，这些数据构成鉴证业务的对象；（2） The firms clients in preparation for raw data, these data constitute the business object.（三）鉴证业务项目组成员担任或最近曾担任客户的董事或高级管理人员；（3） The Business members of the project team or most recently served as the director or senior management staff
22、;（四）鉴证业务项目组成员目前或最近曾受雇于客户，并且所处职位能够对鉴证对象施加重大影响；（4） The Business members of the project team are currently or have recently been employed by customers, and the position of the object to be able to exert a major influence.（五）本事务所为鉴证客户提供直接影响鉴证对象信息的其他服务。（5） the firms to provide customers with the direct i
23、mpact of the information object in other services.第十一条 本制度并未涵盖本事务所向审计客户提供的所有非鉴证服务。当遇到本制度未列举的非鉴证服务时，注册会计师应当咨询独立性团队，运用中国注册会计师职业道德守则第4号-审计和审阅业务对独立性的要求独立性概念框架予以解决。Article 11 the present system does not cover the firms audit clients to all of the non-Forensic Service. When confronted with this system is
24、not enumerated in non-Forensic Service, Certified Public Accountant should be consulted in the Independence team, Chinese Institute of Certified Public Accountants professional code of ethics, no. 4 - the audit and review your business requirements for independence of the Independent conceptual fram
25、ework to address them.第十二条 在接受委托向审计客户提供非鉴证服务之前，本事务所应当确定提供该服务是否将对独立性产生不利影响。在评价某一特定非鉴证服务产生不利影响的严重程度时，本事务所应当考虑审计项目组认为提供其他相关非鉴证服务将产生的不利影响。如果没有防范措施能够将不利影响降低至可接受的水平，本事务所不得向审计客户提供该非鉴证服务。Article 12 the audit clients entrusted to non-Forensic Service, the firm should determine whether the service will have a
26、 negative impact on independence. In the appraisal of a specific non-Forensic Service have a negative impact on the severity of. The firms audit team should be taken into account that provides other relevant non-forensic service will have adverse effect. If there is no precautionary measures to be a
27、ble to reduce the negative effects to an acceptable level, the firms audit clients may not be to the non-Forensic Service.第十三条 本事务所通常不向审计客户的下列关联实体提供本制度限制的非鉴证服务：Article 13 the audit firms do not usually provide the customer with the following associated entities limit the system of non-Forensic Servi
28、ce.（一）不是本事务所的审计客户，但能够直接或间接控制审计客户的实体；（1） is not the firms audit clients, but to be able to directly or indirectly, to control the entity audit clients.（二）不是本事务所的审计客户，但在审计客户中拥有直接经济利益的实体，该实体能够对审计客户施加重大影响，并且经济利益对该实体重大；（2） is not the firms audit of the customer, but in the audit clients have a direct eco
29、nomic benefit, the entities of the entity to be able to exert a major influence audit clients. And the economic interests of the entity;（三）不是本事务所的审计客户，但与审计客户处于同一控制下的实体。如果有理由认为同时满足下列条件，本事务所可以向上述关联实体提供非鉴证服务：（3） is not the firms audit clients with audit clients, but in the same control of the entity. I
30、f there is reason to believe that you meet the following conditions, the firm can provide to the associated entity non-Forensic Service:（一）向上述关联实体提供的非鉴证服务的结果不构成实施审计程序的对象，该服务不因自我评价产生不利影响；（1） the associated entities to provide the non-Forensic Service does not constitute a result of the implementation
31、 of the audit, the object of the procedure for the service is not for self-evaluation has a negative impact.（二）已采取防范措施将非鉴证服务所产生的任何不利影响予以消除，或将其降低至可接受的水平。（2） has taken precautionary measures will be non-forensic service of any adverse effects, to eliminate or reduce them to acceptable levels.第十四条 如果无意中向客户的关联实体或分支机构，或者针对财务报表项目提供了这些非鉴证服务，本事务所应当采取下列补救措施将不利影响降低至可接受的水平，以避免损害独立性：Article 14 if the customer accidentally associated entities or branch offices, or at the level of financial repor
