注册会计师法修正草案：进一步规范执业行为

Core Viewpoint - The draft amendment to the Certified Public Accountant Law aims to further regulate professional conduct, improve regulatory measures, and increase accountability within the CPA industry in China [1]. Group 1: Industry Overview - The CPA industry is a significant part of China's modern service sector, with approximately 11,000 accounting firms and around 100,000 registered accountants as of the end of 2024 [1]. Group 2: Regulatory Enhancements - The amendment focuses on strengthening the leadership of the Communist Party, enhancing regulatory measures, and increasing accountability to address prominent issues such as audit fraud [1]. - The draft consists of 22 articles that introduce prohibitive regulations for CPAs, including the prohibition of issuing false reports, failing to maintain professional skepticism, and engaging in unethical business practices [2]. Group 3: Supervision and Compliance - The amendment emphasizes stricter entry requirements for practitioners, enhanced supervision and inspection, and improved management of audit archives, along with the implementation of penalties for dishonest practices [2].