Core Points - The China Securities Regulatory Commission (CSRC) released the "Guidelines for the Record Filing of Accounting Firms Engaging in Securities Services (2025)" to facilitate the record filing process for accounting firms [1][2] - The Ministry of Finance and CSRC have established a unified regulatory platform for accounting firms to streamline the submission of record filing information [3] Group 1: Record Filing Process - The guidelines clarify the record filing channels, timelines, verification processes, and procedures for cancellation and re-filing [2] - Accounting firms are required to submit their record filing information through the Ministry of Finance's platform and confirm it on the CSRC's system, eliminating the need for duplicate submissions [3] Group 2: Types of Record Filing - The record filing includes initial filings, major event filings, and annual filings for accounting firms providing services such as financial statement audits and internal control audits [3][4] - Initial filings must be completed according to the guidelines, with firms required to verify and submit their information through the designated platforms [4] Group 3: Verification Process - The verification process consists of non-on-site and on-site verifications, with firms able to track their verification progress through the respective platforms [5][6] - Non-on-site verification involves reviewing submitted materials and may require firms to correct any deficiencies within a specified timeframe [6] Group 4: Ongoing Compliance and Rectification - Accounting firms must undergo continuous supervision and are required to rectify any non-compliance issues within six months if they fail to meet the established requirements [7] - Firms that have their record filings canceled must reapply following the initial filing requirements [8]
证监会修订备案指南 便于会计师事务所做好从事证券服务业务备案相关工作
Zheng Quan Ri Bao·2025-06-20 13:51