两部门发文强化备案管理 提升会计师事务所证券服务执业质量

Core Viewpoint - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have revised the "Management Measures for the Record-Filing of Accounting Firms Engaging in Securities Services," aiming to enhance supervision and management of accounting firms in the securities sector, thereby improving their professional capabilities and service quality to better support capital market development [1][2]. Group 1: Regulatory Changes - The revised measures specify requirements for record-filing, documentation, and verification processes for accounting firms engaging in securities services [1]. - The measures emphasize the importance of quality management and integrated management within accounting firms, aiming to enhance their professional responsibility and risk management capabilities [1][2]. - The new regulations introduce a comprehensive management loop, focusing on continuous compliance with record-filing requirements and enhancing the effectiveness of supervision through joint verification [1][2]. Group 2: Major Events and Reporting - Accounting firms must report significant changes such as name changes, partner changes, and establishment or dissolution of branches to the Ministry of Finance, which will then relay this information to the CSRC [2]. - In cases of penalties or legal disputes involving accounting firms, they are required to report these incidents through the designated record-filing platforms [2]. Group 3: Future Directions - The Ministry of Finance and CSRC plan to enhance guidance for accounting firms to ensure they understand and effectively implement the new measures, thereby improving their competency in securities services [3]. - There will be a focus on improving record-filing platforms and facilitating information sharing to streamline the record-filing process for accounting firms [3].