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时隔近五年重要调整!财政部、证监会联合发文规范会计所发展 这些新变化值得关注
Sou Hu Cai Jing· 2025-04-26 14:37
Core Viewpoint - The revised "Management Measures for the Record-Filing of Accounting Firms Engaging in Securities Services" marks the first amendment since its initial release in July 2020, transitioning from approval management to record-filing management, significantly increasing the number of qualified accounting firms from 40 to over 100 [1][3]. Group 1: Key Changes in the Revised Measures - The revised measures emphasize the situation of partners and registered accountants, requiring more specific reporting on their status during the record-filing process [3][4]. - The requirement for separate record-filing for significant changes in internal integrated management and quality management systems has been removed, potentially encouraging firms to enhance their integrated management [4][5]. - The provision for automatic cancellation of record-filing for firms that do not engage in securities auditing for a complete natural year after initial filing has been eliminated, streamlining the process and improving efficiency [6][9]. Group 2: Enhanced Regulatory Framework - The revised measures introduce a requirement for firms that have been suspended from business or securities services to rectify issues promptly, with the Ministry of Finance and the China Securities Regulatory Commission (CSRC) listing them as abnormal institutions during the suspension period [6][7]. - A comprehensive regulatory framework has been established, enhancing oversight of the entire process for accounting firms engaging in securities services, including annual record-filing and management processes [9][10]. - The measures stress the importance of internal integrated management norms, requiring firms to have robust systems in place covering personnel, financial, business management, technical standards, and information technology [11][12]. Group 3: Implications for Smaller Firms - The emphasis on internal integrated management may significantly reduce the chances of smaller accounting firms successfully filing for securities services, potentially leading to a gradual exit of less capable small firms from the market [2][12].