罚罚罚！2024年会计所执业质量检查通告，罚单大增超80%！

Core Viewpoint - The China Institute of Certified Public Accountants (CICPA) has significantly increased the number of quality inspections for accounting firms in 2024, reflecting a stronger regulatory stance and a commitment to improving industry standards [1][3][4]. Summary by Sections Inspection and Regulatory Measures - The number of accounting firms inspected increased from 2,151 in 2023 to 2,226 in 2024, marking a 3.5% rise [3]. - A total of 343 accounting firms and 784 certified public accountants faced disciplinary actions in 2024, with increases of 88% and 85% respectively compared to 2023 [3][4]. Violations and Disciplinary Actions - The CICPA and local associations publicly reprimanded 67 firms and 209 accountants, criticized 78 firms and 204 accountants, and issued warnings to 56 firms and 179 accountants [3]. - Other self-regulatory measures were taken against 142 firms and 192 accountants, including interviews and orders for rectification [3]. Quality Management Issues - Deficiencies in quality management systems were identified as a prevalent issue among firms, with specific examples highlighting significant flaws in design and operation [6][7]. - Notable cases included firms failing to establish adequate quality management systems and not conducting necessary risk assessments [7]. Examples of Misconduct - Instances of misconduct included the unauthorized use of names to issue reports, discrepancies in reported audit numbers, and non-compliance with professional ethics [9][10]. - Specific cases involved firms using software to forge signatures and issuing reports without proper audits, as well as improper promotional practices that violated ethical standards [9][10].