财政部发布修订征求意见稿，《会计师事务所职业责任保险暂行办法》拟修订

Core Points - The Ministry of Finance has released a draft for public consultation regarding the "Interim Measures for Professional Liability Insurance of Accounting Firms (Revised Draft for Comments)" [1] - The revised draft consists of five chapters and 24 articles, focusing on various aspects of professional liability insurance for accounting firms [1] Group 1: Key Provisions - The draft emphasizes risk areas and sets differentiated requirements for accounting firms engaged in securities services and auditing of public interest entities, mandating higher cumulative compensation limits for insurance [2] - It aims to enhance the professional liability risk-bearing capacity of accounting firms involved in specific businesses, thereby better protecting the interests of investors and other stakeholders [2] - The fee rate mechanism is optimized to reflect a "reward for excellence and punishment for poor performance" approach, guiding insurance companies to design scientific rate models [2] Group 2: Regulatory and Management Enhancements - The draft includes provisions for improving the standardization of professional liability insurance contract terms, ensuring they reflect the characteristics of the accounting profession and coordinate interests among parties [2] - It calls for strengthened regulatory collaboration and improved communication mechanisms between the Ministry of Finance and insurance regulatory bodies [2] - Localities are encouraged to explore centralized insurance options without hindering market competition [2]