增加注册会计师执业禁止性规定（聚焦审议）

Core Viewpoint - The draft amendment to the Certified Public Accountant Law aims to strengthen party leadership, improve regulatory measures, and increase accountability to address prominent issues such as audit fraud in the CPA industry [1]. Group 1: Regulatory Changes - The amendment introduces stricter regulations on CPA practices, including prohibiting the issuance of false reports and requiring CPAs to maintain professional skepticism and adhere to necessary audit procedures [2]. - It specifies that limited liability CPA firms are prohibited from engaging in securities services and other specific businesses that relate to public interest as defined by laws and regulations [2]. - The approval process for CPA firms is changed from "license first, certificate later" to "certificate first, license later," requiring applicants to obtain a practice license before receiving a business license [2]. Group 2: Supervision and Accountability - The amendment establishes a chapter on "Supervision and Management," enhancing regulatory measures by assigning provincial-level financial departments to oversee CPA firms and their practices [2]. - It allows for various supervisory actions, including regulatory discussions, warning letters, and mandated rectifications [2]. - A system of discredit punishment is introduced, where CPA firms and CPAs that violate regulations can be listed as serious dishonest entities and face penalties [2]. Group 3: Penalties and Legal Responsibilities - The amendment increases penalties for issuing false reports, raising the maximum fine from five times to ten times the illegal gains, with severe cases leading to business suspension or revocation of practice licenses [3]. - It establishes lifelong bans for CPAs found guilty of issuing false reports and outlines legal responsibilities for violations of prohibitive practices and collusion with clients to produce false reports [3].