【中英文对照版】首次公开发行股票并上市辅导监管规定.docx

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1、首次公开发行股票并上市辅导监管规定ProvisionsontheSupervisionofCounselonInitialPublicOfferingsofStockandListings【制定机关】【发文字号】【公布日期】【施行日期】【效力位阶】【法规类别】中国证券监督管理委员会中国证券监督管理委员会公告202123号2021.09.302021.09.30部门规范性文件证券监督管理机构与市场监管Issuingauthority：InstrumentalitiesoftheStateCouncil,ACommissionsjChinaSecuRegulatoryCommissionDocum

2、entNumber：AnnouncementNo.232021oftheChinaSecuritiesRegulatoryCommijDateissued：09-30-2021Effectivedate：09-30-20211.evelofAuthority：DepartmentalRegulatoryDocumentsAreaofLaw：SecuritiesAnnouncementoftheChinaSecuritiesRegulatoryCommission中国证券监督管理委员会公告(No.232021)(2021)23号)TheProvisionsontheSupervisionofCo

3、unselonInitialPublicOfferingsofStockandListingsareherebyissued,andshallcomeintoforceonthedateofissuance.现公布首次公开发行股票并上市辅导监管规定，自公布之日起施行。ChinaSecuritiesRegulatoryCommission中国证监会September30,20212021年9月30日附件1：首次公开发行股票并上 市辅导监管规定附件2：首次公开发行股票并上 市辅导监管规定立法说明Annex 1: ProvisionsontheSupervisionofCounselonInitia

4、lPublicOfferingsofStockandListingsAnnex 2: 1.egislativeExplanatoryNotesontheProvisionsontheSupervisionofCounselonInitialPublicOfferingsofStockandListings(Omitted)ProvisionsontheSupervisionofCounselonInitialPublicOfferingsofStockandListingsArticle1Forthepurposesofregulatingthesupervisionofcounselonin

5、itialpublicofferingsofstockandlistings,theseProvisionsareformulatedinaccordancewiththeSecuritiesLawofthePeoplesRepublicofChina,theMeasuresfortheAdministrationoftheSponsorshipBusinessfortheOfferingandListingofSecurities(hereinafterreferredtoastheSponsorshipAdministrationMeasures),theProvisionsontheRe

6、gulatoryFunctionsoftheFieldOfficesoftheChinaSecuritiesRegulatoryCommission,andotherprovisions.Article2Whereacounselinginstitutioncounselsacompanywhichproposestoapplyforaninitialpublicofferingofstockandlisting(hereinafterreferredtoasthecounselingclient*),acounselingclient,securitiesserviceinstitution

7、,orrelevantprofessionalcooperateswiththecounselinginstitutioninconductingcounselingwork,andtheChinaSecuritiesRegulatoryCommission(hereinafterreferredtoastheCSRC)anditsfieldofficessuperviseandadministercounselingwork,theseProvisionsshallapply.Forthepurposeoftheprecedingparagraph,sponsor1meansasponsor

8、thatconductscounselingworkinaccordancewiththeSponsorshipAdministrationMeasures.首次公开发行股票并上市辅导监 管规定第一条为了规范首次公开 发行股票并上市辅导监管工作， 依据中华人民共和国证券法 证券发行上市保荐业务管理办 法（以下简称保荐管理办法）、 中国证监会派出机构监管职责 规定等规定，制定本规定。第二条辅导机构对拟申请 首次公开发行股票并上市的公司 （以下简称辅导对象）开展辅导 工作，辅导对象、证券服务机构 及相关从业人员配合辅导机构开 展辅导工作，以及中国证券监督 管理委员会（以下简称中国证监 会）及其派出

9、机构对辅导工作进 行监督管理，适用本规定。前款所称辅导机构，是指按照保 荐管理办法开展辅导工作的保 荐机构。第三条辅导工作应当促进 辅导对象具备成为上市公司应有 的公司治理结构、会计基础工作、Article3Counselingworkshallpromptcounselingclientstohavethecorporategovernancestructure,basicaccountingwork,andinternalcontrolsystemwhichalistedcompanyshouldhave,fullyunderstandthecharacteristicsandattrib

10、utesofeachboardofthemulti-levelcapitalmarket,anddevelopthesenseofhonesty,awarenessofself-regulation,andawarenessoftheruleoflawforentryintothesecuritiesmarket.Anacceptanceinspectionofcounselingshallevaluatetheconductandresultsofthecounselingworkofacounselinginstitution,butforbeartomakeasubstantivejud

11、gmentonwhetherthecounselingclientmeetstheconditionsforanofferingandlisting.Article4TheCSRCshallestablishacounselsupervisionsystemtomeettheneedsforsubmissionofcounselingmaterials,issuanceofcounselingdocuments,informationsharing,andotherworkandpubliclydiscloseinformationoncounselsupervisiontothepublic

12、ontheCSRCgovernmentserviceplatform.Informationoncounselsupervisionshallincludecounselrecordationreports,counselingworkprogressreports,counselingsituationreports,andotherbasicinformationrelatedtocounselingclients.Article5Counselinginstitutions,securitiesserviceinstitutions,andtheirrelatedpersonnelsha

13、llbediligent,dutiful,honest,andtrustworthy,andconductworkinaccordancewiththerequirementsofrelevantlaws,administrativeregulations,rules,andregulatorydocuments.内部控制制度，充分了解多层次 资本市场各板块的特点和属性， 树立进入证券市场的诚信意识、 自律意识和法治意识。辅导验收应当对辅导机构辅导工 作的开展情况及成效作出评价， 但不对辅导对象是否符合发行上 市条件作实质性判断。第四条中国证监会建立辅 导监管系统，满足辅导材料提交、 辅导公文

14、出具、信息共享等工作 的需要，并通过中国证监会政务 服务平台向社会公开辅导监管信辅导监管信息包括辅导备案报 告、辅导工作进展情况报告、辅 导情况报告以及其他与辅导对象 相关的基本信息。第五条辅导机构、证券服 务机构及其相关人员应当勤勉尽 责，诚实守信，按照有关法律、 行政法规、规章和规范性文件的 要求开展工作。辅导机构指定参与辅导工作的人员中，保荐代表人不得少于二人。Thepersonsdesignatedbyacounselinginstitutiontoparticipateincounselingworkshallincludenotlessthantwosponsorrepresent

15、atives.Article6Acounselingclientanditsrelatedpersonnelshallbehonestandtrustworthy,andconscientiouslycooperatewithacounselinginstitutionincounselingworkandwithafieldofficeincounselsupervision.Article7Thefieldofficeintheplacewhereacounselingclientislocatedshallberesponsibleforsupervisingcounselingwork

16、.第六条辅导对象及其相关 人员应当诚实守信，认真配合辅 导机构的辅导工作及派出机构的 辅导监管工作。第七条辅导对象所在地派 出机构负责对辅导工作进行监 管。辅导对象所在地在境外的，由辅 导对象境内主营业地或境内证券 事务机构所在地的派出机构进行 监管。The field offices as mentioned in preceding two paragraphs shall hereinafter collectively referred to acceptance inspection agencies.the前两款所称派出机构，以下统称 be验收机构。asIfacounselingc

17、lientislocatedoverseas,thefieldofficeinthemaindomesticplaceofbusinessofthecounselingclientorintheplacewherethedomesticsecuritiesaffairsinstitutionislocatedshallexercisesupervision.第八条辅导机构和辅导对 象应当签订书面辅导协议，明确 约定协议双方的权利义务。辅导 协议可以包括以下内容：（一）辅导人员的构成;Article8Acounselinginstitutionanditscounselingclientshal

18、lsignawrittencounselingagreement,explicitlystipulatingtherightsandobligationsofbothpartiestotheagreement.Thecounselingagreementmayincludethefollowing:(1) Thecompositionofcounselors.(2) Thescopeofpersonnelofcounselingclientreceivingcounsel.the（二）辅导对象接受辅导的人员范围；(3)Thecounselingcontent,plan,andimplement

19、ationplan.（三）辅导内容、计划及实施方案；(4)Thecounselingmethod,counselingperiod,andworkprioritiesateachstage.（四）辅导方式、辅导期间及各阶段的工作重点；(5)Counselingfeesandpaymentmethods.（五）辅导费用及付款方式;(6)Therightsandobligationsofbothparties.（六）双方的权利、义务;(7)Themodificationandterminationofthecounselingagreement.（七）辅导协议的变更与终止;(8)Liability

20、forbreachofcontract.（八）违约责任。Thecounselingclientmaystipulateinthecounselingagreementthatthecounselingclientmayrescindthecounselingagreementduringtheperiodwhenthecounselinginstitutionhasitsqualificationsforsponsorshipbusinessrevokedorsuspended,orisdeterminedbytheregulatoryauthoritytobeunabletoperformt

21、hesponsoringdutiesforotherreasons.辅导对象可以在辅导协议中约定，辅导机构保荐业务资格被撤销、被暂停保荐业务资格、因其他原因被监管部门认定无法履行保荐职责期间，辅导对象可以解除辅导协议。Article9Acounselinginstitutionshallfileforcounselingrecordationwiththeacceptanceinspectionagencywithinfiveworkingdaysofsigningacounselingagreement.第九条签订辅导协议后五个工作日内，辅导机构应当向验收机构进行辅导备案。Theaccept

22、anceinspectionagencyshallcompleterecordationwithinfiveworkingdaysafterreceivingcompletecounselingrecordationmaterials,anddisclosethecounselinginstitution,counselingclient,timeofcounselingrecordation,andcounselingstatusinatimelymanneraftercompletingrecordation.验收机构应当在收到齐备的辅导备案材料后五个工作日内完成备案，并在完成备案后及时披

23、露辅导机构、辅导对象、辅导备案时间、辅导状态。Article10Whereface-to-facecommunicationisnecessary,acounselingclientanditscounselinginstitutionmaymakeanappointmentwiththestaffofanacceptanceinspectionagencyforface-to-facecommunication.第十条确有必要进行当面沟通的，辅导对象、辅导机构可以预约验收机构工作人员进行当面沟通。Article11Whenacounselinginstitutionfilesforcouns

24、elingrecordation,itshallsubmitthefollowingmaterials:第十一条辅导机构办理辅导备案时，应当提交下列材料：(1)Acounselingagreement.（一）辅导协议;(2)Anexplanationonthecompletionofproposalbythecounselinginstitution.（二）辅导机构辅导立项完成情况说明；(3)Acounselingrecordationreport.（三）辅导备案报告;(4)Thequalificationcertificationdocumentsofthecounselinginstitu

25、tionandcounselors.（四）辅导机构及辅导人员的资格证明文件；(5)Alistofalldirectors,supervisors,officers,shareholdersholdingnotlessthan5%ofshares,andactualcontroller(oritslegalrepresentative)ofthecounselingclient.（五）辅导对象全体董事、监事、高级管理人员、持股百分之五以上股东和实际控制人（或其法定代表人）名单；(6)OthermaterialsrequiredbytheCSRC.（六）中国证监会要求的其他材料。第十二条辅导期自完

26、成辅 导备案之日起算，至辅导机构向 验收机构提交齐备的辅导验收材 料之日截止。辅导期原则上不少 于三个月。辅导期内，辅导机构应在每季度 结束后十五日内更新辅导工作进 展情况报告，辅导备案日距最近 一季末不足三十日的，可以将有 关情况并入次季度辅导工作进展 情况报告。第十三条辅导机构应当督 促辅导对象的董事、监事、高级 管理人员及持有百分之五以上股 份的股东和实际控制人（或其法Article12Thecounselingperiodshallstartonthecompletiondateofcounselingrecordationandendonthedatewhenthecounselin

27、ginstitutionsubmitscompletematerialsforacceptanceinspectionofcounselingtotheacceptanceinspectionagency.Inprinciple,thecounselingperiodshallnotbelessthanthreemonths.Duringthecounselingperiod,acounselinginstitutionshallupdatethereportontheprogressofcounselingworkwithin15daysaftertheendofeachquarter,or

28、mayincorporatetherelevantinformationintothereportontheprogressofcounselingworkforthenextquarter,ifthedateofcounselingrecordationislessthan30daysbeforetheendofthecurrentquarter.Article13Acounselinginstitutionshallurgethedirectors,supervisors,officers,shareholdersholdingnotlessthan5%ofshares,andactual

29、controller(oritslegalrepresentative)ofthecounselingclientto定代表人）全面掌握发行上市、 规范运作等方面的法律法规和规 则、知悉信息披露和履行承诺等 方面的责任和义务。持有百分之五以上股份股东为法 人或其他形式的，辅导机构应当 督促其法定代表人、基金管理人 的法定代表人、执行事务合伙人 等全面掌握发行上市、规范运作 等方面的法律法规和规则、知悉 信息披露和履行承诺等方面的责 任和义务。fullyunderstandthelaws,regulations,andrulesinofferingsandlistings,well-regula

30、tedoperations,andotheraspectsandobtainknowledgeoftheresponsibilitiesandobligationsininformationdisclosure,performanceofundertakings,andotheraspects.第十四条辅导期内辅导协 议终止的，辅导机构应当于辅导 协议终止后五个工作日内，向验 收机构提出撤回辅导备案。Ifashareholderholdingnotlessthan5%ofsharesisinanincorporatedorotherform,thecounselinginstitutionsh

31、allurgeitslegalrepresentative,thelegalrepresentativeofafundmanager,orexecutivepartner,amongothers,tofullyunderstandthelaws,regulations,andrulesinofferingsandlistings,well-regulatedoperations,andotheraspectsandobtainknowledgeoftheresponsibilitiesandobligationsininformationdisclosure,performanceofunde

32、rtakings,andotheraspects.辅导期内，辅导机构未按期更新 辅导工作进展情况报告超过二次 的，视为撤回辅导备案。Article14Whereacounselingagreementisterminatedduringthecounselingperiod,thecounselinginstitutionshall,withinfiveworkingdaysaftertheterminationofthecounselingagreement,fileforwithdrawalofcounselingrecordationwiththeacceptanceinspection

33、agency.辅导期内，增加、减少或更换辅 导机构的，变更后的辅导机构书 面认可原辅导机构辅导工作，并 重新辅导备案后，辅导期可以连 续计算。Ifacounselinginstitutionfailstoupdateitsreportontheprogressofcounselingworkformorethantwotimesonscheduleduringthecounselingperiod,itshallbetreatedashavingwithdrawnitscounselingrecordation.Ifacounselinginstitutionisincreased,decre

34、ased,orreplacedduringthecounselingperiod,thecounselingperiodmayberesumedafterthereplacementcounselinginstitutionapprovesthecounselingworkoftheoriginalcounselinginstitutioninwriting,andfilesforcounselingrecordation anew.Article 15 Where a counseling institution has completed counseling work and follo

35、wed the internal examination procedures for initial public offerings of stock and listings, it shall submit the following materials for acceptance inspection of counseling to an acceptance inspection agency:第十五条辅导机构完成辅 导工作，且已通过首次公开发行 股票并上市的内核程序的，应当 向验收机构提交下列辅导验收材 料：(1) A counseling situation report,

36、 including without limitation the conduct of key counseling work, the problems discovered in the process of counseling, and improvements.（一）辅导情况报告，包括重点 辅导工作开展情况、辅导过程中 发现的问题及改进情况等；(2) The minutes (or resolution) of the counseling institutions internal examination meeting and an explanation of concern

37、s.(3) The financial statements and audit reports of the counseling client for the past three years and the most recently completed period and the prospectus approved by the internal examination meeting.（二）辅导机构内核会议记录（或 会议决议）及关注事项说明；（三）辅导对象近三年及一期财 务报表及审计报告、经内核会议 审定的招股说明书；(4) Working papers related to

38、the counseling work.(5) The preliminary opinions on the problems encountered in the counseling work issued by the lawyer and accountant of the counseling client to the counseling institution.（四）辅导工作相关底稿;（五）辅导对象的律师、会计师 向辅导机构就辅导工作中遇到的 问题所出具的初步意见；(6) Other materials required by the CSRC.（六）中国证监会要求的其他材

39、料。辅导机构保荐业务资格被撤销、 被暂停保荐业务资格、因其他原 因被监管部门认定无法履行保荐Duringtheperiodwhenthecounselinginstitutionhasitsqualificationsforsponsorshipbusinessrevokedorsuspended,orisdeterminedbythe职责期间，不得提交辅导验收材 料。辅导机构未按本条规定提交辅导 验收材料的，验收机构可以要求 其补充。regulatoryauthoritytobeunabletoperformthesponsoringdutiesforotherreasons,thecoun

40、selinginstitutionshallnotsubmitmaterialsforacceptanceinspectionofcounseling.第十六条验收机构主要验 收下列事项：Ifthecounselinginstitutionfailstosubmitmaterialsforacceptanceinspectionofcounselinginaccordancewiththeprovisionsofthisarticle,theacceptanceinspectionagencymayrequireittomakesupplements.（一）辅导机构辅导计划和实施 方案的执行情

41、况；Article 16 Anacceptanceinspectionagencyshallmainlyconductanacceptanceinspectionofthefollowingmatters:（二）辅导机构督促辅导对象规 范公司治理结构、会计基础工作、 内部控制制度情况，指导辅导对 象对存在问题进行规范的情况；(1) Theimplementationofacounselingplanandimplementationplanbyacounselinginstitution.（三）辅导机构督促辅导对象及 其相关人员掌握发行上市、规范 运作等方面的法律法规和规则、 知悉信息披露和履

42、行承诺等方面 的责任、义务以及法律后果情况;(2) Theinformationthatacounselinginstitutionurgesacounselingclienttostandardizeitscorporategovernancestructure,basicaccountingwork,andinternalcontrolsystem,andguidethecounselingclientinaddressingexistingproblems.（四）辅导机构引导辅导对象及 其相关人员充分了解多层次资本 市场各板块的特点和属性，掌握(3) Theinformationthat

43、acounselinginstitutionurgesacounselingclientanditsrelatedpersonneltofullyunderstandthelaws,regulations,andrulesinofferingsandlistings,well-regulatedoperations,andotheraspectsandobtainknowledgeoftheresponsibilities,obligations,andlegalconsequencesininformationdisclosure,performanceofundertakings,ando

44、theraspects.(4) Theinformationthatacounselinginstitutionguidesacounselingclientanditsrelatedpersonnelinfullyunderstandingthecharacteristicsandattributesofeachboard拟上市板块的定位和相关监管要 求情况。第十七条验收机构进行辅 导验收，应当采取下列方式：ofthemulti-levelcapitalmarketandbecomingknowledgeableaboutthepositioningoftheboardonwhichitpr

45、oposestobelistedandtherelevantregulatoryrequirements.Article 17 Anacceptanceinspectionagencyshallconductanacceptanceinspectionofcounselingbythefollowingmeans:（一）审阅辅导验收材料;（二）现场走访辅导对象、查阅 公司资料、约谈有关人员等；(1) Examiningmaterialsforacceptanceinspectionofcounseling.（三）检查或抽查保荐业务工作 底稿；(2) Payinganon-sitevisitto

46、thecounselingclient,consultingcompanymaterials,andinterviewingrelevantpersons,amongothers.(3) Inspectingorconductingaspotcheckontheworkingpapersforsponsorshipbusiness.（四）其他必要方式。验收机构约谈人员范围包括辅导 对象的实际控制人、董事、监事、 高级管理人员、核心技术人员和 其他关键人员。(4) Othernecessarymeans.验收机构可以合理安排现场工作 时间，并结合辅导验收过程中发 现的问题，检查或抽查证券服务 机

47、构工作底稿。Thepersonswhoanacceptanceinspectionagencymayinterviewshallincludetheactualcontroller,directors,supervisors,officers,coretechnicians,andotherkeypersonnelofacounselingclient.第十八条 验收机构进行辅 导验收，可以组织本规定第十三 条所列人员参加证券市场知识测 试。辅导对象相关人员已经取得Anacceptanceinspectionagencymayreasonablyarrangeon-siteworkhoursa

48、nd,inlightoftheproblemsdiscoveredduringtheprocessofcounselingacceptance,inspectorconductaspotcheckontheworkingpapersofasecuritiesserviceinstitution.Article18Anacceptanceinspectionagency,inconductinganacceptanceinspectionofcounseling,mayarrangeforthepersonslistedinArticle13oftheseProvisionstotakeasecuritiesmarket独立董事、董事会秘书资格