财政部、中国证监会联合印发《关于开展会计师事务所从事H股企业审计业务名单增补工作的通知》

Core Viewpoint - The China Securities Regulatory Commission (CSRC) and the Ministry of Finance have issued a notice to supplement the list of accounting firms eligible for auditing H-share companies, aiming to enhance the development of the accounting profession and support the construction of Hong Kong as an international financial center [1][2] Group 1: Principles of the Supplementary Work - The process for adding firms to the H-share auditing list is voluntary and orderly, allowing qualified mainland accounting firms to apply for inclusion [1] - Quality is prioritized in the selection process, with firms needing to meet specific standards for auditing H-share companies, ensuring high professional competence and social recognition [1] - There will be strengthened supervision and information sharing between the Ministry of Finance, CSRC, and Hong Kong authorities regarding H-share accounting firms [1] Group 2: Application Requirements - A review and recommendation committee has been established to evaluate applications from accounting firms wishing to join the H-share auditing list [2] - Firms must have completed the registration for securities services and have a business income of at least 1.5 billion yuan (approximately 15 million) for 2024, with specific income thresholds for auditing and securities services [2] - A minimum of 800 certified public accountants must be employed by the firm, and the firm must have a sound governance structure and effective internal management [2] - Preference will be given to firms with advanced information systems, strong risk management capabilities, high integration management, and relevant auditing experience in Hong Kong [2]