【中英文对照版】律师事务所从事证券法律业务管理办法(2023).docx

律师事务所从事证券法律业务管理办法(2023)MeasuresfortheAdministrationoftheProvisionofSecuritiesLegalServicesbyLawFirms(2023)制定机关：中国证券监督管理委员会司法部发文字号：中国证券监督管理委员会令第233号公布日期：2023.10.26施行日期：2023.12.01效力位阶：部门规章法规类别：证券综合规定律师业务IssuingAuthority：ChinaSecuritiesRegulatoryCommissionMinistryofJusticeDocumentNumber：OrderNo.233oftheChinaSecuritiesRegulatoryCommissionDateIssued：10-26-2023EffectiveDate:12-01-20231.evelofAuthority：DepartmentalRulesAreaofLaw：GeneralProvisionsonSecuritiesLawyerPracticesOrderoftheChinaSecuritiesCommissionRegulatory中国证券监督管理委员会令(No.233)（第233号）TheMeasuresfortheAdministrationoftheProvisionofSecuritiesLegalServicesbyLawFirms,asdeliberatedandadoptedatthe5th2023executivemeetingofChinaSecuritiesRegulatoryCommissiononJuly28,2023,andthe3rd2023executivemeetingoftheMinistryofJusticeonSeptember11,2023,areherebyissued,andshallcomeintoforceonDecember1,2023.律师事务所从事证券法律'业务管理办法已经2023年7月28日中国证券监督管理委员会2023年第5次委务会议，2023年9月11日司法部2023年第3次部务会审议通过，现予公布，自2023年12月1日起施行。Annex:1.MeasuresfortheAdministrationoftheProvisionofSecuritiesLegalServicesbyLaw附件：1.律师事务所从事证券法律业务管理办法Firms2.ExplanationsontheRevisionoftheMeasuresfortheAdministrationoftheProvisionofSecuritiesLegalServicesbyLawFirms2.律师事务所从事证券法律业务管理办法修订说明YiHuiman,ChairmanoftheChinaSecuritiesRegulatoryCommission中国证监会主席：易会满HeRong,MinisterofJustice司法部部长：贺荣October26,20232023年10月26日附件1律师事务所从事证券法律业务管理 办法第一章总则第一条 为了加强对律师事务 所从事证券法律业务活动的监督管 理，规范律师在证券发行、上市和 交易等活动中的执业行为，完善法 律风险防范机制，维护证券市场秩 序，保护投资者的合法权益，根据 中华人民共和国证券法（以下 简称证券法）、中华人民共和国 证券投资基金法（以下简称证券 投资基金法）和中华人民共和国 律师法（以下简称律师法）等相 关规定，制定本办法。Annex1MeasuresfortheAdministrationoftheProvisionofSecuritiesLegalServicesbyLawFirmsChapterIGeneralProvisionsArticle1TheseMeasuresareformulatedaccordingtotherelevantprovisionsoftheSecuritiesLawofthePeople1SRepublicofChina(SecuritiesLaw),theSecuritiesInvestmentFundLawofthePeople'sRepublicofChina(SecuritiesInvestmentFundLaw),andtheLawyersLawofthePeople,sRepublicofChina(LawyersLaw),amongothers,forthepurposeofstrengtheningthesupervisionoverandadministrationoftheprovisionofsecuritieslegalservicesbylawfirms,regulatingthepracticeoflawyersinthesecuritiesissuance,listingandtrading,improvingthelegalriskpreventionmechanism,maintainingthesecuritiesmarketorder,andprotectingthelegitimaterightsandinterestsofinvestors.第二条律师事务所及其指派 的律师从事证券法律业务，适用本 办法。Article2TheprovisionofsecuritieslegalservicesbylawfirmsandthelawyerstheyassignshallbegovernedbytheseMeasures.前款所称证券法律业务，是指律师 事务所接受当事人委托，为其证券 发行、上市和交易等证券业务活 动，提供的制作、出具法律意见书 等文件的法律服务。The''securitieslegalservicesasmentionedintheprecedingparagraphreferstothelegalservicesinwhichthelawfirmsaccepttheentrustmentofclientsfortheformulationandissuanceofwrittenlegalopinionsandotherdocumentsabouttheirsecuritiesissuance,listingandtrading,etc.第三条律师事务所从事证券 法律业务，应当按照规定报中国证 券监督管理委员会（以下简称中国 证监会）和司法部备案。第四条律师事务所及其指派 的律师从事证券法律业务，应当遵 守法律、行政法规及相关规定，遵 循诚实、守信、独立、勤勉、尽责 的原则，恪守律师职业道德和执业 纪律，严格履行法定职责，保证其 所出具文件的真实性、准确性、完 整性。Article3AlawfirmengagedinsecuritieslegalservicesshallfileforrecordationwiththeChinaSecuritiesRegulatoryCommission(CSRC)andtheMinistryofJusticeaccordingtolegalprovisions.Article4Toprovidesecuritieslegalservices,alawfirmandthelawyersitassignsshallabidebythelaws,administrativeregulationsandrelevantprovisions,followtheprinciplesofrighteousness,goodfaith,independence,assiduityandfulfillment,scrupulouslyobservethelawyer,sprofessionalethicsandpracticingdisciplines,strictlyperformstatutoryduties,andensuretheauthenticity,accuracyandintegrityofthedocumentsasissued.第五条 中国证监会及其派出 机构、司法部及地方司法行政机关 依法对律师事务所从事证券法律业 务进行监督管理。Article5TheCSRCanditsdispatchedoffices,theMinistryofJusticeandlocaljudicialadministrativeorgansshallsuperviseandadministratetheprovisionofsecuritieslegalservicesbylawfirms.律师协会依照章程和律师行业规范 对律师事务所从事证券法律业务进 行自律管理。Abarassociationshallconductself-disciplinemanagementoftheprovisionofsecuritieslegalservicesbylawfirmsaccordingtoitsArticlesofassociationandthestandardsforthelawyers'industry.ChapterIIBusinessScope第二章业务范围Article6Whenprovidingsecuritieslegalservices,alawfirmmayissuelegalopinionsaboutthefollowingmatters:第六条律师事务所从事证券法律业务，可以为下列事项出具法律意见：(1)Theinitialpublicofferingandlistingofstocksanddepositaryreceipts.（一）首次公开发行股票、存托凭证及上市；(2)Theofferingandlistingofsecuritiesbyalistedcompany.（一）上市公司发行证券及上市;(3)AjointstocklimitedcompanyappliesforthequotationandpublictransferofitsstockonNationalEquitiesExchangeandQuotations.the（）股份有限公司申请股票在全国中小企业股份转让系统挂牌并公开转让；(4)Ajointstocklimitedcompanyofferstransfersstocktospecificofferees,causingortheaccumulativenumberofshareholderstoexceed200.（四）股份有限公司向特定对象发行或转让股票导致股东累计超过二百人；(5)Anunlistedpubliccompanyofferssharestospecificofferees.（五）非上市公众公司向特定对象发行股票；(6)ApublicofferingofstocktounspecificqualifiedinvestorsandlistingontheBeijingStockExchange.（六）向不特定合格投资者公开发行股票并在北京证券交易所上市；(7)Anacquisition,materialassetrestructuring,orsharebuybackbyalistedcompanyorunlistedpubliccompany.（七）上市公司、非上市公众公司的收购、重大资产重组及股份回购；(8)Thecombination,split,orspin-offofalistedcompany.（八）上市公司合并、分立及分拆；（九）上市公司、非上市公众公司 实行股权激励计划、员工持股计 划；（十六）证券投资基金的注册、清 算；（十七）资产支持专项计划的设 立；(18) Issuance and listing of securities derivatives.（十八）证券衍生品种的发行及上 市；(9) Alistedcompanyorunlistedpubliccompanyimplementsanequityincentiveplanoremployeestockownershipplan.(10) Alistedcompanyorunlistedpubliccompany(+)上市公司、非上市公众公司convenesashareholders*meeting.召开股东大会；(11)Informationdisclosurebyalistedcompanyorunlistedpubliccompany.（H一）上市公司、非上市公众公司的信息披露；(12)AlistingtransferofalistedcompanyontheBeijingStockExchange.（十二）北京证券交易所上市公司转板；(13)Theissuance,trading,andtransferofcorporate(enterprise)bonds.（十三）公司（企业）债券的发行及交易、转让；(14)Directlyorindirectlygoingabroadfortheissuanceofsecuritiesbydomesticenterprises,andlistingandtradingofthesesecuritiesabroad.（十四）境内企业直接或者间接到境外发行证券或者将其证券在境外上市交易；(15)Establishment,modification,resolutionandterminationofsecuritiescompanies,securitiesinvestmentfundmanagementcompaniesandtheirbranches.（十五）证券公司、证券投资基金管理公司及其分支机构的设立、变更、解散、终止；(16) Theregistrationorliquidationofasecuritiesinvestmentfund.(17) Theestablishmentofaspecialasset-backedplan.(19)OthermattersprescribedbytheCSRCandthe(十九)中国证监会、司法部规定MinistryofJustice.的其他事项。Article 7 A law firm may accept the entrustment of a client and organize the drafting of prospectuses and other legal documents on securities business.第七条律师事务所可以接受当事人的委托，组织起草招股说明书等与证券业务活动相关的法律文件。Whenorganizingthedraftingofaprospectus,thelawfirmisencouragedtoverifytheinformationintheprospectusthathasamaterialimpactoninvestors*investmentdecisions,andmakeatranscriptofverification.Article8Alawyerwhosepracticelicensehasbeenrevokedshallnotprovidesecuritieslegalservicesanymore.AlawyeragainstwhomtheCSRChasadoptedthemeasureofbanningtheentryintothesecuritiesmarketorthejudicialadministrativeorganhasgivenapenaltyofsuspendingthepracticeshallnotprovidesecuritieslegalserviceswithintheprescribedtermforbanorsuspensionofpractice.Article9Asamelawfirmshallnotsimultaneouslyissuelegalopinionsforboththeissuerandtherecommenderorthesecuritiesunderwritingcompanyforasamesecuritiesissuance,andshallnotsimultaneouslyissuelegalopinionsfortheacquirerandthelistedcompanybeingacquiredinasameacquisitioninitiative,normayitsimultaneouslyissuelegalopinionsfordifferentclientsthathaveaconflictofinterestsinasamesecuritiesbusiness.鼓励律师事务所在组织起草招股说 明书时，对招股说明书中对投资者 作出投资决策有重大影响的信息进 行验证，制作验证笔录。第八条律师被吊销执业证书 的，不得再从事证券法律业务。律师被中国证监会采取证券市场禁 入措施或者被司法行政机关给予停 止执业处罚的，在规定禁入或者停 止执业的期间不得从事证券法律业 务。第九条同一律师事务所不得 同时为同一证券发行的发行人和保 荐人、承销的证券公司出具法律意 见，不得同时为同一收购行为的收 购人和被收购的上市公司出具法律 意见，不得在其他同一证券业务活 动中为具有利害关系的不同当事人 出具法律意见。律师与当事人及其关联方具有利害关系，影响其执业独立性的，该律Ifalawyerhasaninterestinaclientorarelatedpartyoftheclient,whichaffectshisorherprofessionalindependence,thelawyer'slawfirmshallnotacceptentrustmenttoprovidesecuritieslegalservices.ChapterIIIBusinessRules师所在律师事务所不得接受委托, 提供证券法律服务。第三章业务规则第十条律师事务所从事证券 法律业务应当建立健全分工合理、 权责明确、相互制衡、有效监督的 风险控制制度，覆盖证券法律业务 的立项、利益冲突审查、内幕信息 及未公开信息管理、核查和验证工 作、法律意见复核、工作底稿管理 等方面，加强对律师从事证券法律 业务的管理，提高律师证券法律业 务水平。Article10Alawfirmengagedinsecuritieslegalservicesshallestablishandimproveariskcontrolsystemwithreasonabledivisionoflabor,clearpowersandresponsibilities,mutualchecksandbalances,andeffectivesupervision,coveringtheauthorizationoftheproject,conflictofinterestreview,managementofinsiderinformationandnon-publicinformation,examinationandverification,legalopinionreview,workpapermanagement,andotheraspectsofsecuritieslegalservices,strengthenthemanagementoflawyersengagedinsecuritieslegalservices,andimprovethelawyers1capabilityforsecuritieslegalservices.Article 11 A law firm shall establish and implement a risk control system that:第十一条律师事务所应当按照以下要求建立和执行风险控制制度：（一）明确利益冲突审查的具体要 求，建立贯穿执业全流程的审查机 制，确保执业中不存在本办法第九 条规定的情形；(1) Specifiesthespecificrequirementsforconflictofinterestreviews,establishesareviewmechanismthroughoutthepracticeprocess,andensuresthatthepracticedoesnotfallundercircumstancesspecifiedinArticle9oftheseMeasures.（二）明确执业过程中知悉的内幕 信息和未公开信息管理的具体要 求，建立信息知情人登记管理制 度，禁止泄露、利用内幕信息、未 公开信息；(2) Specifiesthespecificrequirementsformanaginginsiderinformationandnon-publicinformationlearnedinthecourseofpractice,establishesaregistrationandmanagementsystemforinsiderswhohaveaccesstotheinformation,andprohibitsthedivulgenceanduseoftheinformation.（三）明确对律师在执业过程中买(3) Specifiestherequirementsforlawyers1purchaseandsaleofsecuritiesinthecourseofpractice,andensuresthatalawyerdoesnotfallundercircumstancesprohibitedbyArticle42oftheSecuritiesLawduringpractice.卖证券的要求，确保律师在执业过 程中不存在证券法第四十二条禁止 的情形；（四）明确廉洁从业的要求，加强 对执业人员的管理.，不得在执业过 程中谋求或者输送不正当利益。(4) Specifiestherequirementsforhonestpractice,andstrengthensthemanagementofpractitioners,sothattheymaynotseekorconveyimproperbenefitsinthecourseofpractice.Article 12 A law firm engaged in securities legal services shall establish a risk control committee, a department that serves the function of risk control, or a specialized risk control post, charged with the risk control of securities legal services.第十二条律师事务所从事证券法律业务，应当设立风险控制委员会或者承担风险控制职能的内部机构，或者设置专门的风险控制岗位，负责证券法律业务的风险控制工作。律师事务所从事证券法律业务时， 应当将风险控制制度的执行情况记 录在工作底稿中。Whenalawfirmengagesinsecuritieslegalservices,itshallincludetheimplementationoftheriskcontrolsysteminworkingpapers.第十三条律师事务所及其指 派的律师从事证券法律业务，应当 按照依法制定的业务规则，勤勉尽 责，审慎履行核查和验证义务。Article13Whenprovidingsecuritieslegalservices,alawfirmandthelawyersitassignsshalldiligentlyperformtheirdutiesandcarefullyfulfilltheobligationsofexaminationandverificationaccordingtothebusinessrulesaslegallyformulated.律师进行核查和验证，可以采用面 谈、书面审查、实地调查、查询和 函证、计算、复核等方法。Alawyermay,whenconductingtheexaminationandverification,adoptsuchmeansasinterviews,writtenexamination,on-sitesurveys,inquiryandverificationbyletters,calculation,andreexamination,etc.第十四条律师事务所及其指 派的律师从事证券法律业务，应当 依法对所依据的文件资料内容的真Article 14 Whenprovidingsecuritieslegalservices,alawfirmandthelawyersitassignsshallexamineandverifytheauthenticity,accuracyand实性、准确性、完整性进行核查和 验证；在进行核查和验证前，应当 编制核查和验证计划，明确需要核 查和验证的具体事项和方式，并根 据业务的进展情况，对其予以适当 调整。integrityofthedocumentsandmaterialsconcerned;andbeforetheexaminationandverification,theyshallformulateanexaminationandverificationplan,specifythespecificmattersandmethodsforexaminationandverification,andproperlyadjusttheminlightoftheprogressofthebusiness.第十五条律师在出具法律意 见时，对与法律相关的业务事项应 当履行法律专业人士特别的注意义 务，对其他业务事项履行普通人一 般的注意义务，其制作、出具的文 件不得有虚假记载、误导性陈述或 者重大遗漏。Article 15 Alawyershall,whenissuinglegalopinions,performthedutyofspecialcareofalegalprofessionalwithregardtolegalissues,andperformthedutyofcareofacommonpersonwithregardtootherbusinessmatters,andthedocumentshemakesandissuesshallnotcontainanyfalsecontent,misleadingstatementormajoromission.第十六条律师从国家机关、 具有管理公共事务职能的组织、会 计师事务所、资产评估机构、资信 评级机构、公证机构直接取得的文 书，可以作为出具法律意见的依 据，但应当履行本办法第十五条规 定的注意义务并加以说明；对于不 是从上述机构直接取得的文书，经 核查和验证后方可作为出具法律意 见的依据。Article 16 Documentsdirectlyobtainedbyalawyerfromstateorgans,organizationswiththefunctionofmanagingpublicaffairs,accountantfirms,assetsappraisalinstitutions,creditratinginstitutionsandnotarizationinstitutionsmaybethebasisforissuinglegalopinions,however,thelawyershallperformthedutyofcareprescribedinArticle15oftheseMeasuresandgiveanexplanation;andthedocumentsthatarenotdirectlyobtainedfromaboveorganizationsmaynotserveasthebasisforissuinglegalopinionsuntiltheyarefoundtobetrueuponexaminationandverification.律师从上述机构抄录、复制的材 料，经该机构确认后，可以作为出 具法律意见的依据，但应当履行本 办法第十五条规定的注意义务并加 以说明；未取得确认的，对相关内 容进行核查和验证后方可作为出具 法律意见的依据。Thematerialscopiedandreproducedbyalawyerfromtheaboveorganizationsmayserveasthebasisforissuinglegalopinionsuponconfirmationofcorrespondingpublicorganizations,however,thelawyershallperformthedutyofcareprescribedinArticle15oftheseMeasuresandgiveanexplanation;ifhedoesnotobtainconfirmation,therelevantmaterialsshallnotbeusedasthebasisforissuinglegalopinionsuntiltheyarefoundtobetrueuponexaminationandverification.第十七条律师进行核查和验 证，需要会计师事务所、资产评估 机构等证券服务机构作出判断的， 应当直接委托或者要求委托人委托 会计师事务所、资产评估机构等证 券服务机构出具意见。Article 17 Incasealawyerneedsthejudgmentofanaccountantfirm,assetappraisalinstitutionoranyothersecuritiesserviceinstitutionforhisexaminationandverification,heshalldirectlyentrustorrequesthisclienttoentrustsuchanaccountantfirm,assetappraisalinstitutionorsecuritiesserviceinstitutiontoissuetheiropinions.第十八条律师在从事证券法 律业务时，委托人应当向其提供真 实、准确、完整的有关材料，不得 拒绝、隐匿、谎报。Article 18 Whenalawyerprovidessecuritieslegalservices,hisclientshallprovideauthentic,accurate,andintegralmaterials,andshallnotrefusetoproviderelevantmaterials,hiderelevantmaterials,orsubmitfalsematerials.律师发现委托人提供的材料有虚假 记载、误导性陈述、重大遗漏，或 者委托人有重大违法行为的，应当 要求委托人纠正、补充；委托人拒 不纠正、补充的，律师可以拒绝继 续接受委托，同时应当按照规定向 有关方面履行报告义务。第十九条律师应当归类整理 核查和验证中形成的工作记录和获 取的材料，并对法律意见书等文件 中各具体意见所依据的事实、国家 相关规定以及律师的分析判断作出 说明，形成真实完整、记录清晰的 工作底稿。Incasealawyerfindsthatthereisanyfalsecontent,misleadingstatementormajoromissioninthematerialsprovidedbyhisclient,orhisclientcommitsanyseriousillegalact,heshallrequirehisclienttomakecorrectionandsupplement.Incasehisclientrefusestodoso,thelawyermayrefusetheentrustment,andperformthereportingobligationtotherelatedpartiesaccordingtolegalprovisions.Article 19 Alawyershallsortoutandcollecttheworkingrecordsformedintheexaminationandverificationaswellasthematerialsheobtained,andexplainthefacts,relevantstateprovisionsandhisanalysisandjudgmentonwhichthespecificopinionsinwrittenlegalopinionsarebased,andformauthentic,complete,andwell-organizedworkingpapers.第二十条律师事务所应当在 业务委托结束后60日内完成工作 底稿归档工作，并妥善保存。工作 底稿保存期限不得少于10年，自 业务委托结束之日起算。Article 20 Alawfirmshallarchiveworkingpaperswithin60daysaftertheendofanengagementandproperlyretainthem.Theretentionperiodofworkingpapersshallnotbelessthantenyears,startingfromtheenddateoftheengagement.第二十一条律师事务所从事 证券法律业务，应当指派律师进行 有关的核查和验证工作，未取得律 师执业证书的工作人员只能从事相 关的辅助工作。Article 21 Alawfirmengagedinsecuritieslegalservicesshallassignalawyertoconductexaminationsandverification;anemployeewithoutalawyer,spracticingcertificatemayengageonlyinauxi