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State Council Office: strengthen the supervision of securities accounting firms and accurately crack down on financial fraud

2021-08-27 01:54:40 Beijing daily client

Circular of the general office of the State Council on further standardizing the order of financial audit

Opinions on promoting the healthy development of CPA industry

National Development Office 〔2021〕30 Number

The provinces 、 Autonomous region 、 Municipal people's government , Ministries and commissions under the state council 、 Directly affiliated institutions :

Since the reform and opening up , The scale of China's CPA industry is expanding , The scope of services continues to expand , The development of the industry is generally good , In safeguarding the order of the capital market and the interests of the public 、 It has played an important role in improving the quality of accounting information and economic efficiency , But there are also accounting firms “ gatekeeper ” The performance of duties is not in place 、 Lack of industry supervision and law enforcement , Enterprise financial accounting information distortion 、 Financial fraud of listed companies occurs from time to time . In order to thoroughly implement the Party Central Committee 、 The decision and deployment of the State Council on tightening financial discipline , Effectively strengthen the supervision of accounting firms , Curb financial fraud , Give full play to the audit and assurance role of Certified Public Accountants , Approved by the state council , Now we will further standardize the order of financial audit 、 To promote the healthy development of the CPA industry, the following opinions are put forward .

One 、 General requirements

( One ) guiding ideology . Guided by xi jinping thought on socialism with Chinese characteristics for a new era , We will fully implement the 19th CPC national congress and the 19th second middle school 、 Third middle school 、 No.4 Middle School 、 The spirit of the Fifth Plenary Session of the CPC Central Committee , Practical enhancement “ Four consciousness ”、 A firm “ Four confidence ”、 Achieve “ Two maintenance ”, In accordance with the party central committee 、 Decisions and arrangements of the state council , Serious financial discipline , The goal is to comprehensively improve the CPA industry's ability to serve the country , Overall development and security , Pay close attention to the main line of quality improvement , Keep the bottom line of integrity , Build a solid red line of laws and regulations . Adhere to both supervision and service 、 The combination of symptoms and root causes , Set up a system concept , Make overall planning , Strive to build departmental synergy 、 Multi party linkage 、 Regulatory work pattern of social participation , Effectively solve outstanding problems , Effectively strengthen administrative supervision , Gradually improve industry governance , Significantly optimize the practice environment , Continuously improve audit quality , To safeguard social fairness and justice 、 Standardize the order of the market economy 、 Provide strong support for ensuring national economic security .

( Two ) Working principles .

—— Based on honesty , Quality first . Take integrity construction as the lifeline of industry development , Always adhere to the development orientation of quality first , Continuously improve the professional ability of Certified Public Accountants 、 independence 、 Moral level and industry credibility .

—— Strict supervision , Strictly enforce the law . Stick to problem orientation , Resolutely correct major problems in violation of professional norms and ethics , Severely crack down on accounting and auditing violations , Discover together 、 Investigate and deal with , Achieve “ Zero tolerance ”, Expose typical cases , Establish a healthy atmosphere in the industry .

—— Return to duty , Work together . Strengthen cooperation between regulatory authorities 、 Communication and cooperation between government departments and industry associations , Further clarify the responsibility boundary , Implement regulatory responsibilities , Strengthen overall planning and coordination , Improve the working mechanism , Strengthen information sharing , Form a regulatory synergy .

—— Comprehensive measures , Take multiple measures at the same time . Strengthen the systematic supervision of CPA industry 、 collaborative , Comprehensive use of administrative supervision 、 Market constraints 、 Industry self discipline 、 Social supervision and other means , Optimize the practice environment , Purification industry atmosphere , Urge accounting firms to improve their internal management level , Improve the efficiency of industry supervision .

—— Long term perspective , Keep on working hard . Based on the present , Strengthen the requirements of laws, regulations and professional ethics , Pay close attention to audit professional norms , Focus on solving outstanding problems ; Long term perspective , Keep pace with the times and improve relevant basic systems and norms , Form a long-term mechanism , Comprehensively improve the regulatory capacity and governance level of the industry .

Two 、 Rectify the order of financial audit according to law

( 3、 ... and ) Strengthen the supervision of accounting firms engaged in securities business according to law . The competent department of the industry shall strictly perform its duties , Enrich the strength of financial and accounting supervision and inspection , Promote the formation of a professional law enforcement inspection mechanism , Carry out effective daily supervision over accounting firms engaged in securities business . Introduce measures for supervision and inspection of accounting firms , Highlight the key points of inspection , Increase inspection frequency , Strictly handle and punish , Establish a self inspection and self correction reporting mechanism , Strengthen the responsibility of accounting firms . Improve the cooperation mechanism of relevant departments for the supervision of accounting firms engaged in securities business , Strengthen overall planning and coordination , Form a regulatory synergy , Strictly supervise accounting firms and listed companies , Investigate the audit responsibility of financial fraud according to law 、 Accounting responsibilities . Strengthen financial and accounting supervision and big data analysis , Accurately crack down on financial fraud .

( Four ) Seriously investigate and deal with violations of laws and regulations and expose typical cases . Up and down linkage 、 Punish all kinds of illegal acts according to law , Especially for the unlicensed operation of the more prominent accounting firms in the current industry 、 Certified public accountants practice in a registered name 、 Network sales audit report 、 Practice beyond competence 、 Divulge and disseminate confidential and sensitive information, etc , Resolutely correct the collusion and fraud of accounting firms 、 Loss of independence and other major problems in violation of professional norms and ethics . Sort out a number of typical cases of violations of laws and regulations in the field of financial accounting , Form a list of joint actions of all departments , Distinguish different situations and deal with them seriously according to laws and regulations , Determined to do “ Zero tolerance ”, Major cases with adverse effects shall be severely punished , Form an effective deterrent to violators . Increase the exposure of typical cases , To the whole society 、 The whole industry has formed a warning .

( 5、 ... and ) We will accelerate the construction of laws and basic systems for the CPA industry . Formulate a list of basic systems for the CPA industry , Timely follow up and improve relevant systems and regulations , Establish and improve institutionalization 、 A long-term mechanism for normalization . We will accelerate the revision of the law on certified public accountants , Further improve administrative coercive measures 、 Rich regulatory tools 、 Refine the punishment standard 、 Increase punishment . Reasonably distinguish the enterprise accounting responsibility of financial fraud from the audit responsibility of accounting firms , Clarify the legal liability of other units for issuing false certificates to certified public accountants . Improve the relevant provisions on the organizational form of accounting firms , Clarify the audit requirements of public interest entities . Cases involving the responsibility of accounting firms shall be handled according to the principle of excessive punishment , Study and improve the judicial interpretation of the legal liability of accounting firms and certified public accountants , Further clarify the civil liability bearing mode of special general partnership accounting firm . Improve and maintain information security requirements , Clarify the relevant regulatory provisions on the entry and practice of overseas institutions and personnel . Scientifically and reasonably determine the specific requirements for accounting firms to engage in the audit business of specific entities such as listed companies , Unified disclosure of relevant standards . Optimize the audit rotation mechanism of accounting firms and certified public accountants in combination with practice .

( 6、 ... and ) Establish and improve the regulatory cooperation mechanism . Establish a cross sectoral cooperation mechanism , Realize the organic connection between financial and accounting supervision and other supervision 、 Work together . Establish the annual working meeting and daily joint meeting mechanism of the CPA industry , Integrating power 、 Build consensus , Effectively form a joint regulatory force , Timely study and solve the outstanding problems restricting the development of the industry , Continuously improve the level of industry supervision . For cross regional financial accounting 、 Outstanding problems across industries , Strengthen the relationship between the central and local governments 、 Regulatory coordination between departments . Carry out cross-border accounting audit supervision cooperation in accordance with laws and regulations , Safeguard national economic information security and the legitimate rights and interests of enterprises , Enhance international credibility and influence .

3、 ... and 、 Strengthen the daily management of the industry

( 7、 ... and ) Strengthen the implementation of the national unified accounting system . Improve the system of accounting standards for business enterprises , Revision of relevant guidelines 、 Case etc. , Strengthen training and practical guidance , Timely solve the outstanding problems existing in the implementation . Develop and promote accounting data standards , Carry out the pilot project of electronic submission of enterprise accounting statements , Promote inter departmental accounting data sharing . We will accelerate the revision of the accounting law , Further clarify the accounting 、 Internal control 、 Information construction and other requirements , Enrich the means of supervision , Greatly raise the punishment standard , Strengthen the investigation of legal responsibility for financial fraud , Promote the construction of accounting integrity system , Comprehensively improve the quality of enterprise accounting information .

( 8、 ... and ) Strengthen the daily supervision and credit management of the industry . Strengthen information construction , Build a unified regulatory information platform for the CPA industry , Through business reporting 、 Strengthen daily monitoring by means of electronic certificates and seals , Improve the efficiency and level of supervision . Explore the establishment of a single source system of audit report data , Promote the realization of nationwide “ One yard pass ”, Control the problem of false audit report from the source . The measures for the administration of the list of serious dishonest subjects in the CPA industry were issued , Share and disclose relevant information according to law and regulations, and implement joint punishment . Smooth the channels of complaints and reports , Establish a unified industry report acceptance platform , Improve the complaint handling mechanism , Achieve “ The answer to the complaint must be 、 Time limited verification , Check and deal with 、 The Department is strict ”.

( Nine ) Improve the system of auditing standards and professional ethics . Based on the practice of Certified Public Accountants in China , Combined with the needs of international convergence , Timely revise and improve the audit standard system and promote its implementation . Strengthen the publicity of the code of professional ethics 、 Training and implementation guidance , For the weak links in the implementation of professional norms and ethics , Guide accounting firms to improve audit procedures , Enhance audit independence , Improve the professional ability to deal with financial fraud .

Four 、 Optimize the practice environment and ability

( Ten ) Guide accounting firms to strengthen internal management . Strengthen the integrated management of accounting firms , Introduce integrated management measures , Build measurable 、 Comparable index system , Guide accounting firms in personnel deployment 、 Financial arrangements 、 Business undertaking 、 Unified management shall be implemented in terms of technical standards and information construction , Establish and improve an open system 、 transparent 、 Standardized integrated management inspection and evaluation procedures . Further improve the comprehensive ranking mechanism of accounting firms , Take the inspection and evaluation results of integrated management as an important basis for ranking , Guide accounting firms to strengthen internal management . Combined with big 、 in 、 Characteristics of small accounting firms , From integrated management every year 、 Information management 、“ Specialized in ” Set up a typical model in terms of development , Promote advanced experience . Focus on cultivating a number of domestic leading enterprises 、 Internationally influential accounting firms , Help more independent brand accounting firms to go to the world .

( 11、 ... and ) Promote the construction of quality oriented accounting firm selection and employment mechanism . Strengthen the guidance and supervision of enterprise internal audit , Mobilize the strength of internal audit and social audit , Strengthen the joint force of audit and supervision . Improve state-owned enterprises 、 Relevant provisions on the selection and employment of accounting firms by listed companies , Responsibility of the audit committee of the enterprise , Scientifically set the index weight of selected accounting firms , Improve the weight of quality factors , Reduce the weight of price factors , Improve the evaluation method of quotation factors , Guide the formation of a quality oriented selection and employment mechanism , Effectively curb vicious competition from the source . Strengthen the supervision of the implementation of relevant provisions on selection and employment , Enterprises that violate the regulations and accounting firms that compete with lower prices shall be seriously held accountable and announced .

( Twelve ) Improve the audit risk bearing capacity of accounting firms . Improve the professional liability insurance system , The revision 《 Interim Measures for professional liability insurance of accounting firms 》, According to the development of capital market and the current situation of securities business , Fully consider the customer group of accounting firms 、 Objective differences such as risk status , Improve the insurance amount and other relevant requirements . We will strengthen supervision over the provision of occupational liability insurance and occupational risk funds , Standardize the management and use of occupational risk funds , Urge accounting firms to improve their risk prevention ability . Explore the implementation of industry centralized insurance .

( 13、 ... and ) Strengthen the professional training and education of certified public accountants . Innovate the way of Continuing Education , Focus on professional competence 、 Professional skills 、 Professional value 、 Professional ethics, etc , Enrich and improve the educational content . Make full use of information technology means , Online continuing education related applications , Effectively improve the training effect , Continuously maintain and strengthen the professional competence and professional ethics of Certified Public Accountants , Improve audit quality .

( fourteen ) Further standardize the bank letter of credit business . Strengthen the construction of digital platform for bank correspondence , We will accelerate the intensification of correspondence 、 Normalization 、 The digital process , Using information technology to solve the problem of false correspondence 、 inefficiency 、 The charge is too high , Support the improvement of audit efficiency and quality . Carry out the pilot work of the third-party platform for bank letter of credit , Summarize the pilot experience , Form supporting work guidelines , Improve business 、 data 、 Safety and other standard systems , Promote the standardization of bank correspondence digital platform 、 Orderly 、 Safe operation , And it is popularized and applied in the annual report audit of listed companies . Standardize bank letter business and charging behavior , Violations of laws and regulations such as providing false replies shall be seriously investigated and dealt with in accordance with laws and regulations .

5、 ... and 、 Strengthen organization and implementation

( 15、 ... and ) Strengthen the party's overall leadership . Further implement the responsibilities of Party building in the industry , Adhere to the unity of tangible coverage and effective coverage of the party's organization and work of accounting firms , Promote the accounting firm to include the requirements of Party Construction in the articles of association or agreement , Strengthen education 、 management 、 supervise 、 service , Give full play to the fighting fortress role of grass-roots party organizations in the industry and the vanguard and exemplary role of Party members , Provide a strong political guarantee for the healthy development of the CPA industry .

( sixteen ) Strengthen organizational leadership . Regions 、 All relevant departments should proceed from the overall situation of economic and social development and comprehensively deepening reform and opening up , Fully understand the importance of promoting the healthy development of CPA industry , Put relevant work on the important agenda , And as an important part of patrol Supervision . As the competent department, the financial department shall take the lead in establishing an information reporting system 、 Supervision, evaluation and other systems , Give play to the role of overall planning and overall control . Strengthen industry self-discipline , Support the Institute of certified public accountants to perform its duties according to law , Give full play to the role of the Association . Pay close attention to major issues in the development of CPA industry , Strengthen foresight 、 Predictive research , Stick to problem orientation , Pay attention to system construction , Formulate and improve the basic system , Timely issue supporting policies , Accurate ShiCe , We will solidly promote various key tasks .

( seventeen ) Strengthen propaganda and guidance . Establish daily monitoring system for public opinion of the industry 、 Consultation, study and judgment, as well as central and local 、 Hierarchical response mechanism of government departments and industry associations . Strengthen the publicity of the laws, regulations and regulatory system of the CPA industry , Actively guide public opinion and market expectations .

General office of the state council

2021 year 7 month 30 Japan

source : China government net

edit : Zeng Jiajia

The process editor : Human resource

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