Core Viewpoint - The Ministry of Finance and the China Securities Regulatory Commission have signed a memorandum of cooperation to enhance the management of accounting firms engaged in securities services [1] Group 1: Regulatory Framework - The memorandum aims to establish a joint working mechanism to implement various regulatory documents, including the State Council's opinions on regulating financial auditing and promoting the healthy development of the CPA industry [1] - It emphasizes the importance of regulatory collaboration to achieve system integration and data sharing among relevant authorities [1] Group 2: Implementation Measures - The parties will work on developing procedures for the filing management of accounting firms engaged in securities services, in line with the requirements set forth in the memorandum [1]

Core Viewpoint - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have revised the "Management Measures for the Record-Filing of Accounting Firms Engaging in Securities Services," aiming to enhance supervision and management of accounting firms in the securities sector, thereby improving their professional capabilities and service quality to better support capital market development [1][2]. Group 1: Regulatory Changes - The revised measures specify requirements for record-filing, documentation, and verification processes for accounting firms engaging in securities services [1]. - The measures emphasize the importance of quality management and integrated management within accounting firms, aiming to enhance their professional responsibility and risk management capabilities [1][2]. - The new regulations introduce a comprehensive management loop, focusing on continuous compliance with record-filing requirements and enhancing the effectiveness of supervision through joint verification [1][2]. Group 2: Major Events and Reporting - Accounting firms must report significant changes such as name changes, partner changes, and establishment or dissolution of branches to the Ministry of Finance, which will then relay this information to the CSRC [2]. - In cases of penalties or legal disputes involving accounting firms, they are required to report these incidents through the designated record-filing platforms [2]. Group 3: Future Directions - The Ministry of Finance and CSRC plan to enhance guidance for accounting firms to ensure they understand and effectively implement the new measures, thereby improving their competency in securities services [3]. - There will be a focus on improving record-filing platforms and facilitating information sharing to streamline the record-filing process for accounting firms [3].

4月25日，财政部、证监会修订印发《会计师事务所从事证券服务业务备案管理办法》(以下简称《办法》)，进一步加强会计师事务所从事证券服务业务 监督管理，规范会计师事务所从事证券服务业务备案行为。 《办法》通过改进备案管理、规范行业秩序，督促会计师事务所加强内部管理和质量管理。财政部、证监会有关部门负责人表示，《办法》推动引导会计 师事务所加大对执业能力和执业质量的关注和投入，以更好服务资本市场发展和维护审计市场秩序。 财政部、证监会有关部门负责人表示，《办法》坚持问题导向，聚焦近年来备案管理实践反映的部分从事证券服务业务会计师事务所胜任能力不足、执业 质量不高等关键突出问题，通过改进备案管理、规范行业秩序，督促会计师事务所加强内部管理和质量管理，提升执业质量，有效发挥执业监督作用。 当会计师事务所从事证券服务业务，发生如名称变更、首席合伙人变更、合伙人变更、经营场所变更、组织形式变更、设立或者撤销分所等重大事项时， 按照规定向省级以上财政部门履行相关程序后，财政部备案平台同步将相关变更信息推送至证监会备案系统。 强化备案要求 《办法》强化会计师事务所从事证券服务业务备案工作，分别对会计师事务所从事证券服务业务的 ...