例如，工银函证e信应用API、数据湖等金融科技手段和电子印章改革成果，实现了银行询证函从会计 师事务所发起至函证结果返传全过程信息电子化流转，数据集成处理，函证结果自动反馈，函证过程透 明且全程留痕，无需人工介入。函证结果通常当天即可返回，业务处理效率大幅提升。 10月23日下午，中国注册会计师协会发布银行函证电子平台接入会计师事务所和金融机构的公告。截至 2025年9月30日，接入第三方银行函证电子平台的会计师事务所有1095家，其中，153家接入2个平台， 31家接入3个平台，绝大部分备案从事证券服务业务的会计师事务所均已接入平台；接入第三方银行函 证电子平台的金融机构有2019家。 这一规模化接入成果，源于多方协同推进的政策实践。为贯彻落实《国务院办公厅关于进一步规范财务 审计秩序 促进注册会计师行业健康发展的意见》（国办发〔2021〕30号）要求，中国注册会计师协会 与中国银行业协会、中国互联网金融协会、中国金融认证中心开展合作，共建了第三方电子函证平台， 旨在通过数字化手段破解传统函证痛点。如今超千家机构的集中接入，标志着这一制度设计从政策蓝图 走向落地。 从审计风险防控的核心需求来看，过去，纸质函 ...

Core Viewpoint - The recent notification aims to enhance the internal governance and supervisory effectiveness of accounting firms in Shanxi Province, promoting a healthy and orderly development of the CPA industry while aligning with central government directives [1][2][4] Group 1: Governance and Leadership - Accounting firms are required to strengthen party organization construction and ensure effective coordination between party organizations and management in project undertakings and risk identification [1] - The notification emphasizes the importance of modern corporate governance structures, prohibiting firms from operating under conditions that do not meet licensing requirements [1][2] Group 2: Quality and Risk Management - Firms must establish comprehensive quality risk management systems and adhere to a risk-oriented approach, ensuring independence in quality review processes [2] - The notification prohibits practices such as "copying audits" and mandates standardized fee structures to prevent market disruption from unhealthy competition [2] Group 3: Talent Development and Ethics - There is a strong focus on professional talent cultivation, with firms encouraged to implement performance evaluation and compensation mechanisms that prioritize quality [3] - The notification outlines the necessity for ethical standards, emphasizing independence, confidentiality, and integrity in the profession [3] Group 4: Digital Transformation - Accounting firms are urged to explore digital transformation paths, enhancing data security management and expanding the use of digital tools in auditing processes [3] - The promotion of electronic audit reports is highlighted to improve transparency and credibility in the auditing profession [3] Group 5: Implementation and Oversight - The notification outlines a collaborative approach among five departments to enhance regulatory oversight and support the transformation and efficiency of the CPA industry [4] - Firms are encouraged to improve their organizational models to align with their scale and business needs, thereby enhancing internal governance effectiveness [4]