监管剑指"看门人"会计所打破“终身制”

Core Viewpoint - The recent revision of the "Management Measures for the Record of Accounting Firms Engaging in Securities Services" aims to enhance the quality of audits and establish a more dynamic regulatory environment for accounting firms in the capital market [1][4][10] Group 1: Regulatory Changes - The revised measures introduce a mechanism for the entry and exit of accounting firms, breaking the "lifetime system" and promoting a competitive environment focused on quality rather than price [2][8] - The new regulations include a dual constraint system of "rectification within a time limit + public announcement" to enhance regulatory deterrence and eliminate blind spots in supervision [2][8] Group 2: Impact on the Industry - The revision is expected to lead to the elimination of firms that do not meet the new record-keeping requirements or have serious violations, thereby optimizing the market structure for accounting firms engaging in securities services [3][10] - The number of accounting firms qualified to engage in securities services has significantly increased from 40 to over 100 since the initial implementation of the record-keeping system [4] Group 3: Specific Requirements - The revised measures require accounting firms to submit detailed documentation regarding their internal management and quality control systems during the initial record-keeping process [6][8] - New requirements include the submission of information about any legal or regulatory actions against the firm or its personnel in the past three years [6][8] Group 4: Internal Management and Quality Control - The emphasis on integrated management within accounting firms is crucial, with a focus on shared interests among partners and a comprehensive performance evaluation system to ensure quality over short-term gains [9][11] - The revision aims to enhance the internal management and quality control of accounting firms, which is essential for maintaining high standards in securities services [10][11]