注册会计师法修订
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注册会计师法公开征求意见,加力打击审计造假
Di Yi Cai Jing· 2026-02-27 12:05
直接影响10万多注册会计师,及其服务的五千多家上市公司 为了遏制审计造假,中国时隔10余年修订注册会计师法。 2月27日,中国人大网公开了《中华人民共和国注册会计师法(修正草案)》(下称注册会计师法修正 草案),对外公开征求意见,征求意见期限为30日。与原法相比,此次注册会计师法修正案有22处修 改,核心是着力解决当前审计造假等注册会计师行业存在的突出问题,该法修订将产生较大影响。 而此次注册会计师法修订,一大亮点就是加大责任追究力度,增加违法成本,来进一步遏制审计造假。 比如,现行的注册会计师法对违反相关规定被处没收违法所得的罚款倍数最高是5倍,而此次注册会计 师法修正案将这一罚款倍数提高至10倍,并明确因出具虚假报告被追究刑事责任的注册会计师终身禁 业。 此次注册会计师法修正案进一步规范了执业行为。 比如修改后的第22条新增一句表述,注册会计师不得通过任何方式出具虚假报告。其中不得有的五大行 为中,就包括未保持应有的职业怀疑、未履行必要的审计程序或者未获得充分适当的审计证据,发表不 恰当的审计意见或者出具报告。 注册会计师修正案还严格执业准入,加强监督检查,增加关于加强审计档案管理的内容,明确实施失信 惩 ...
我国拟修改注册会计师法进一步规范执业行为
Xin Hua Wang· 2026-02-25 07:23
注册会计师法修正草案2月25日首次提请全国人大常委会会议审议。此次修法进一步规范执业行为、完 善监管措施、加大责任追究力度等。 (文章来源:新华网) ...
科技金融统筹推进机制首次会议召开;央行:稳定币是虚拟货币的一种形式|每周金融评论(2025.11.24-2025.11.30)
清华金融评论· 2025-12-01 10:46
Group 1: Regulatory Developments - The State Council discussed the draft amendment to the Certified Public Accountants Law, emphasizing the need for stronger legal constraints and industry supervision to promote the healthy development of the CPA industry and protect investor rights [6][7]. - The People's Bank of China (PBOC) stated that stablecoins are a form of virtual currency, which do not have the same legal status as fiat currencies and pose risks related to money laundering and illegal financial activities [11][12]. - A new regulation was released by PBOC and other financial authorities, allowing banks to conduct customer due diligence based on risk rather than a one-size-fits-all approach, enhancing customer experience while maintaining financial security [12][13]. Group 2: Economic Indicators - From January to October, the profits of industrial enterprises above designated size in China increased by 1.9% year-on-year, totaling 59,502.9 billion yuan, marking a continuous growth for three months since August [14]. - In October, the profits of these enterprises saw a year-on-year decline of 5.5%, attributed to a high base from the previous year and rising financial costs [14]. Group 3: Monetary Policy Insights - The Governor of the Bank of Japan indicated a potential interest rate hike in December, citing moderate economic recovery and the importance of wage negotiations, while emphasizing that any rate increase would still maintain a loose monetary environment [8][9]. - The Bank of Japan is expected to make a decision on interest rates based on a comprehensive review of domestic and international economic conditions [9]. Group 4: Technological Financial Initiatives - The first meeting of the Technology Finance Coordination Mechanism was held to support high-level technological self-reliance, focusing on differentiated financial support for technology innovation and fostering a favorable environment for technology finance development [10][11]. - The meeting aims to enhance collaboration across departments and promote effective allocation of financial resources to support technological advancements [11].
李强主持召开国务院常务会议 推进基本医疗保险省级统筹工作
Xin Hua Wang· 2025-11-28 06:58
Core Points - The State Council meeting, chaired by Premier Li Qiang, focused on promoting high-quality development and discussed various legislative and policy measures [1][2] Group 1: High-Quality Development - The comprehensive inspection on promoting high-quality development aims to implement the important directives from General Secretary Xi Jinping and the decisions of the Party Central Committee, achieving positive results in economic and social development [1] - The meeting emphasized the need to utilize the results of the comprehensive inspection to address identified issues and improve policies and work practices [1] Group 2: Basic Medical Insurance - Advancing provincial-level coordination of basic medical insurance is a crucial step in improving the universal medical insurance system, enhancing the insurance mutual assistance mechanism, and increasing the insurance system's capacity [2] - The meeting called for tailored strategies for different regions to optimize fund management models and improve fund utilization efficiency [2] Group 3: National Reading Promotion - The meeting discussed the need for legal guarantees to support national reading initiatives, aiming to enhance public knowledge and wisdom through reading [2] - It highlighted the importance of increasing the supply of quality content and improving reading services for various demographics, including youth and the elderly [2] Group 4: CPA Law Revision - The meeting reviewed and approved the draft revision of the Certified Public Accountant Law, which will be submitted to the National People's Congress for deliberation [2] - It stressed the importance of strengthening legal constraints and industry supervision to promote integrity and responsibility within the CPA profession, thereby protecting investor rights and enhancing corporate governance [2]