会计师事务所综合评价排名迎来新规。 近日，中国注册会计师协会（以下简称"中注协"）发布新修订的《会计师事务所综合评价排名办法》（以下简 称《办法》）。据了解，中注协每年要组织开展会计师事务所综合评价百家排名（以下简称"百家排名"）工 作，发布百家排名信息。 在谈及参评条件时，中注协新增要求称，若会计师事务所发生对行业造成严重负面影响事件，不得参加百家排 名。 有业内人士分析，目前尚不明确"负面影响事件"的定义以及如何界定"严重"程度；应按照什么时间范围来算也 待明确，未来还需关注中注协的尺度。 参评门槛新增负面情形 5月21日，中注协出台新修订的《会计师事务所综合评价排名办法》，此次一大看点在于对参评门槛的修订。 《办法》称，参加百家排名的会计师事务所应经批准设立并取得执业许可。若具有3项情形之一，会计师事务 所则不得参加： 根据券商中国记者比对修订前的《办法》，第三项为此次新增的负面情形。《办法》还新增明确，会计师事务 所不符合参评条件的，由中注协取消其参评资格或其主动退出。 券商中国记者注意到，2024年10月中注协在披露《2023年度会计师事务所综合评价百家排名信息》时，连续20 年霸榜的普华永道缺席2 ...

Core Viewpoint - The China Institute of Certified Public Accountants (CICPA) has revised the "Comprehensive Evaluation Ranking Method for Accounting Firms," introducing stricter eligibility criteria for participation in the annual ranking of the top 100 accounting firms [1][2]. Group 1: Eligibility Criteria - The revised method stipulates that accounting firms must be approved and licensed to participate in the ranking. Firms that fail to meet certain conditions, including not continuously meeting establishment criteria, not fulfilling membership obligations, or having events that cause serious negative impacts on the industry, are disqualified [2]. - The definition of "serious negative impact events" remains unclear, as does the timeframe for determining such events [1][2]. Group 2: Evaluation Indicators - The evaluation indicators have been slightly adjusted, consisting of basic and additional indicators. The basic indicators reflect the firm's status across four areas: revenue, internal governance, resources, and penalties, totaling 10 specific indicators with a maximum score of 1000 points [3]. - A new indicator, "Integrated Management Situation," has been added, which assesses the unified management system across various aspects of the firm, emphasizing quality-oriented practices [3]. Group 3: Changes in Scoring - The ratio of "Partners (Shareholders) Employees" has been changed to "Partners (Shareholders) Certified Public Accountants Ratio." Additionally, the "Information Technology Expenditure Level" and "Talent Training Expenditure Level" have been merged into "Information Technology and Talent Development Level," with a new sub-item for "Cybersecurity Qualification Certification" [4]. - The weight of the penalty deduction has become a significant focus for this year's evaluation results, with penalties accounting for 30% (300 points) of the total score, reflecting the impact of recent administrative penalties on several accounting firms [6].