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(3) designated notice
Appointed accounting firm for foreign company auditors, should make the appointment within 15 days from the date of, by the foreign company and public accounting firms jointly appointed a member of the firm, on behalf of the firm to perform the foreign company auditing business. The members of this article shall have in paragraph 1 of the qualification. At the same time, the foreign companies and public accounting firms shall be immediately sent a written notice the designated competent people.
(4) to specified
According to the provisions of the preceding paragraph designated accounting firm members for some reason fails to carry out the foreign company auditing business, the foreign companies and public accounting firm may be jointly designated in the same firm has paragraph 1 qualification of the other members of the foreign company executive the audit. At the same time, the foreign companies should immediately be the designated written notice to the supervisors.
(5) as a vacancy
In the application of any of the circumstances mentioned in the preceding paragraph, the original designated stop enforcement of foreign company members audit business within 30 days as of the day, not according to the specified to start, as the foreign company auditors a job vacancy.
635,, and the
(1) the resignation of obligations
Such as the auditor is natural person or any member of the public accounting firm, or auditor is certified public accountants firms, such as loss of the qualifications of the stipulated in article 634 of this law, it shall begin to know the auditor or office in disqualified immediately after resignation.
(2) the qualifications to lose
Any interested party may apply to the court for commands, to declare the foreign company auditors have lost the qualifications of the stipulated in article 634 of this law, and declared as an auditor vacancy.
The auditor's position
636,, and the
(1) of revocation of appointment
Foreign companies may revoke the appointment of auditors.
(2) the same as above
The supervisor can withdraw under paragraphs 3 or the provisions of article 633 or article 638 of the auditor to appoint, and at the same time, to the written notice signed by registered letter sent to the auditor and foreign company main agent business usually located.
(3) to fill vacancies
For according to paragraph 1 of revocation of appointment, and appear as an auditor vacancies, foreign companies should according to the provisions of article 638 fill the vacancy.
637,, and the
(1) the stop position
Appear one of following state, stop the foreign company auditors duties;
(a) the auditor to resign;
(b) the auditor is a natural person, the auditor death;
(c) foreign companies or competent revocation of appointment to the auditor.
(2) to resign effective date
The auditor's resignation in written to resign to foreign companies and determine the date when the resignation of both the date of late.
638,, and the
(1) fill the vacancy
Foreign company as an auditor appear open, the foreign company shall immediately fill the vacancy.
(2) the supervisor can fill the vacancy of the case
Foreign company failed to according to the provisions of paragraph 1 of the filled, the competent people to fill the vacancies.
(3) the members of the public accounting firm designated
The competent people according to the provisions of paragraph 2 of appointment of certified public accountants to fill the vacancy so, shall appoint the firm members represent firms in performance auditing business.
639,, and the
The auditor's statement
Foreign auditor
(a) to resign; or
(b) received notice or understand to another person has the auditor for revocation of appointment and resign or be appointed as the auditor,
The foreign company shall submit to the main agent and competent people to submit a written statement to explain the reason for resignation or against have suggested the reason for behavior.
640,, and the
(1) the responsibility of the successor auditor
Foreign company auditors to resign or be revocation of appointment of, any person or public accounting firm shall request and received in other auditors accept appointment before written ChenShuZhi or agreed to be appointed as the foreign company auditors. The book MianChen told the other auditors of resignation and reason or other auditors and understand that was the situation and the reason for revocation of appointment.
(2) the exception
Despite the provisions of paragraph 1 of this article, such as prescribed in the preceding paragraph shall be put forward the request within 15 days from the date of, not yet received other auditor's response, accountant or accounting firm still acceptable appointment or agreed to be appointed as the foreign company auditors.
(3) don't comply with the rules of the consequences
Except for the circumstances of paragraph 2, and violation of paragraph 1 of foreign companies auditor to provisions of commission, this appointment is invalid.
Check and report
641,, and the
(1) the auditor examination
Foreign company auditors shall be the competent people to think for the paragraph 2 of article 665 of this law shall submit the annual report and requirements in accordance with this law requirements of the other financial status report for necessary to check.
(2) auditing standards
In addition to the supervisor sure beyond, the auditor should according to the commonly accepted auditing standards to carry out inspections. The main standard reference to the "Canada certified public accountants to manual".
(3) to an actuary dependence
Foreign companies in the implementation of the auditor under paragraph 1 of inspection, can use the foreign company of the following an actuary assessment:
(a) in each fiscal year end, foreign companies to the actuarial responsibility and other insurance policy responsibility of the assessment;
(b) to a fiscal year of the foreign company increase the actuarial responsibility evaluation.
642,
(1) the right to know
According to the request of the foreign company auditors, as long as the auditor think the is necessary to perform their duties, the foreign company current or former main agent, directors, senior staff, employee or representative shall, in its reasonable ability range
(a) to the auditor of the foreign company or http://www.szdhsjt.com/jndzydx/2012/0306/19306.html open its substantial investment by the master of any entity, and the insurance business in Canada about's records, properties and guarantee.
(b) provide information and explanation.
(2) civil disclaimer
According to paragraph 1 of faithful to make oral or written messages of personnel, for the resulting any civil behavior not civil liability.
643,, and the
(1) the auditor's report and the expansion of inspection
The supervisor can be written request to foreign companies in its annual report auditor examination procedure within a scope report, can also written request to expand or extended check range, or written instructions in exceptional circumstances using other special procedures. The auditor should be subject to the requirements of the competent people, and to make its report.
(2) special inspection
For foreign company in Canada's insurance business, the supervisor can request in writing of the foreign company auditors of foreign companies for its creditors and Canada security of the policy holder by the adequacy of the program in special inspection, or the competent people think that the public interest of the other for inspection. At the same time, the supervisor can request in writing to make its auditors report.
(3) the same as above
For foreign company in Canada's insurance business, the supervisor can command the auditors to foreign company for competent people think the special audit, and to the "special audit and the appointment with the provisions of article 634, paragraph 1 of the accountant or accounting firm qualification for the foreign company auditors.
(4) should by foreign companies pay expenses
Of paragraph 1 of the third paragraph of to any inspection or audit incurred, written by the competent people, after approval by the foreign companies should be paid.
644,, and the
(1) the audit report
Foreign when the company established based on the law requires the company's auditors of a report, the auditors should not later than May 31 each year by the demands of the day, according to paragraph 2 of article 665 of this request, the main agent to make annual report.
(2) the auditor's opinion
In each according to paragraph 1 of demand in the report, the auditors shall present their opinions, according to the provisions of article 334 in paragraph 4 of the accounting principles of produce annual report whether properly reflecting the relevant at the end of the financial year, the foreign company in Canada's insurance business financial conditions, and this fiscal year operation and the result of the financial changes.
(3) the auditor's evaluation
Has one of following state, and every part of the report referred to in paragraph 2 shall include the auditor think must assessment:
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