​​China-Australia Opening Commitments​

1. Sector: Legal Services (CPC 861)

Market Access Limitations

(1) Cross-Border Supply: None

(2) Consumption Abroad: None

(3) Commercial Presence: Australian law firms may only provide legal services in the form of representative offices. Such offices may engage in profit-making activities. The scope of business for Australian representative offices is limited to:

(a) Advising clients on the laws of jurisdictions where the firm’s lawyers are permitted to practice, as well as on international conventions and customs;

(b) Handling legal matters of jurisdictions where the firm’s lawyers are permitted to practice, upon entrustment by clients or Chinese law firms;

(c) Representing foreign clients in entrusting Chinese law firms to handle Chinese legal matters;

(d) Entering contracts to maintain long-term entrustment relationships with Chinese law firms for legal affairs;

(e) Providing information on the impact of China’s legal environment.

By mutual agreement, Australian representative offices may directly instruct lawyers of entrusted Chinese law firms.

Representatives of Australian law firms must be practicing lawyers, members of a bar association or law society in a WTO member, and must have practiced law outside China for no less than two years. The chief representative must be a partner or equivalent (e.g., a member of a limited liability law firm) of an Australian law firm and must have practiced law outside China for no less than three years.

(4) Movement of Natural Persons: Unbound except as indicated in the horizontal commitments.

National Treatment Limitations

(1) Cross-Border Supply: None

(2) Consumption Abroad: None

(3) Commercial Presence: All representatives must reside in China for no less than six months each year. Representative offices shall not employ Chinese nationally registered lawyers.

(4) Movement of Natural Persons: Unbound except as indicated in the horizontal commitments.

Additional Commitments

(1) Pursuant to China’s laws, regulations, and rules, Australian law firms that have established representative offices in the China (Shanghai) Pilot Free Trade Zone may enter into agreements with Chinese law firms within the Zone to mutually second lawyers as consultants.

Seconding lawyersmeans: Chinese law firms may second their lawyers to Australian firms as consultants on Chinese law and international legal practice, and Australian firms may second their lawyers to Chinese firms as consultants on foreign law and international legal practice.

Cooperation shall be conducted within (their independent commercial scopes).

(2) Pursuant to China’s laws, regulations, and rules, Australian law firms with representative offices in the Shanghai Pilot Free Trade Zone may form alliances with Chinese law firms within the Zone.

During the alliance, both parties shall maintain independent legal status, names, and finances, and shall independently bear civil liabilities.

Clients of the alliance are not limited to Shanghai.

Australian lawyers in the alliance shall not handle Chinese legal matters.

Remarks

Legal Services (CPC 861): Excludes advisory services on Chinese law.

2. Sector: Accounting, Auditing, and Bookkeeping Services (CPC 862)

Market Access Limitations

(1) Cross-Border Supply: None

(2) Consumption Abroad: None

(3) Commercial Presence: Partnership or limited liability accounting firms may only employ Chinese CPAs approved by the competent authorities.

(4) Movement of Natural Persons: Unbound except as indicated in the horizontal commitments.

National Treatment Limitations

(1) Cross-Border Supply: None

(2) Consumption Abroad: None

(3) Commercial Presence: None

(4) Movement of Natural Persons: Unbound except as indicated in the horizontal commitments.

Additional Commitments

Australian accounting firms may form joint ventures with Chinese accounting firms and enter into cooperation contracts with their affiliated firms in other WTO members.

National treatment shall be granted to foreigners who have passed China’s National Certified Public Accountant Qualification Examination in issuing practice licenses.

Applicants will be notified in writing of the result no later than 30 days after submitting the application.

Accounting firms providing services under CPC 862 may engage in taxation and management consulting services. They are not subject to establishment form requirements under CPC 865 and 8630.

3. Sector: Taxation Services (CPC 8630)

Market Access Limitations

(1) Cross-Border Supply: None

(2) Consumption Abroad: None

(3) Commercial Presence: Australian companies are permitted to establish wholly foreign-owned subsidiaries.

(4) Movement of Natural Persons: Unbound except as indicated in the horizontal commitments.

National Treatment Limitations

(1) Cross-Border Supply: None

(2) Consumption Abroad: None

(3) Commercial Presence: None

(4) Movement of Natural Persons: Unbound except as indicated in the horizontal commitments.