山西省财政厅等五部门联合发文 推动全省会计师事务所提升治理与监督效能

Core Viewpoint - The recent notification aims to enhance the internal governance and supervisory effectiveness of accounting firms in Shanxi Province, promoting a healthy and orderly development of the CPA industry while aligning with central government directives [1][2][4] Group 1: Governance and Leadership - Accounting firms are required to strengthen party organization construction and ensure effective coordination between party organizations and management in project undertakings and risk identification [1] - The notification emphasizes the importance of modern corporate governance structures, prohibiting firms from operating under conditions that do not meet licensing requirements [1][2] Group 2: Quality and Risk Management - Firms must establish comprehensive quality risk management systems and adhere to a risk-oriented approach, ensuring independence in quality review processes [2] - The notification prohibits practices such as "copying audits" and mandates standardized fee structures to prevent market disruption from unhealthy competition [2] Group 3: Talent Development and Ethics - There is a strong focus on professional talent cultivation, with firms encouraged to implement performance evaluation and compensation mechanisms that prioritize quality [3] - The notification outlines the necessity for ethical standards, emphasizing independence, confidentiality, and integrity in the profession [3] Group 4: Digital Transformation - Accounting firms are urged to explore digital transformation paths, enhancing data security management and expanding the use of digital tools in auditing processes [3] - The promotion of electronic audit reports is highlighted to improve transparency and credibility in the auditing profession [3] Group 5: Implementation and Oversight - The notification outlines a collaborative approach among five departments to enhance regulatory oversight and support the transformation and efficiency of the CPA industry [4] - Firms are encouraged to improve their organizational models to align with their scale and business needs, thereby enhancing internal governance effectiveness [4]