H股业务会计师事务所名单将增补两家

Core Points - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have issued a notice to supplement the list of accounting firms qualified to conduct audits for H-share companies, adding two new firms to the existing ten [1][2] - This initiative aims to enhance the quality of audits for H-share companies and support the development of the accounting profession in both mainland China and Hong Kong, aligning with national economic goals [1][2] Summary by Sections Background and Significance - The update of the H-share audit firm list is a response to the evolving accounting industry in mainland China and Hong Kong, with the original list established in December 2010 [1] - Two firms from the original list have been disqualified due to mergers or administrative penalties, necessitating the update [1] Requirements for Inclusion - New firms must meet specific criteria, including completion of securities service business registration, certain revenue thresholds, and a sufficient number of registered accountants [2] - Additional factors for consideration include the firm's internal management quality, technological capabilities, and relevant audit experience in Hong Kong [2] Management and Oversight - A dedicated committee will be established to oversee the inclusion process, ensuring transparency and fairness [3] - The Ministry of Finance and CSRC will implement a dynamic management system for the list, conducting annual evaluations to ensure compliance with the established criteria [5] Ongoing Monitoring - The firms will not have a "lifetime" qualification; continuous assessment will be conducted to maintain high standards [5] - Regular quality checks will be integrated into the oversight process, with a focus on H-share audit projects [5] - Enhanced collaboration with Hong Kong regulators will facilitate information sharing regarding audit practices [5]