新规“拉黑”问题会计所 严重负面事件者禁入百家排名

Core Viewpoint - The China Institute of Certified Public Accountants (CICPA) has revised the "Comprehensive Evaluation Ranking Method for Accounting Firms," introducing stricter eligibility criteria for participation in the annual ranking of the top 100 accounting firms [1][2]. Group 1: Eligibility Criteria - The revised method stipulates that accounting firms must be approved and licensed to participate in the ranking. Firms that fail to meet certain conditions, including not continuously meeting establishment criteria, not fulfilling membership obligations, or having events that cause serious negative impacts on the industry, are disqualified [2]. - The definition of "serious negative impact events" remains unclear, as does the timeframe for determining such events [1][2]. Group 2: Evaluation Indicators - The evaluation indicators have been slightly adjusted, consisting of basic and additional indicators. The basic indicators reflect the firm's status across four areas: revenue, internal governance, resources, and penalties, totaling 10 specific indicators with a maximum score of 1000 points [3]. - A new indicator, "Integrated Management Situation," has been added, which assesses the unified management system across various aspects of the firm, emphasizing quality-oriented practices [3]. Group 3: Changes in Scoring - The ratio of "Partners (Shareholders) Employees" has been changed to "Partners (Shareholders) Certified Public Accountants Ratio." Additionally, the "Information Technology Expenditure Level" and "Talent Training Expenditure Level" have been merged into "Information Technology and Talent Development Level," with a new sub-item for "Cybersecurity Qualification Certification" [4]. - The weight of the penalty deduction has become a significant focus for this year's evaluation results, with penalties accounting for 30% (300 points) of the total score, reflecting the impact of recent administrative penalties on several accounting firms [6].