Core Viewpoint - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have issued a notification to supplement the list of accounting firms qualified to conduct audits for H-share companies, adding two more firms to the existing ten, with a focus on maintaining high-quality audit standards [1][2]. Group 1: Requirements for Inclusion - The notification outlines that accounting firms wishing to join the H-share audit list must meet several basic requirements, including completion of securities service business filing, a certain level of business income and registered accountants, and effective internal governance [1][2]. - Additional priority factors for consideration include high levels of information technology in practice activities, advanced information system construction, strong professional liability risk management capabilities, and substantial audit experience in H-share or other Hong Kong-listed companies [2]. Group 2: Management and Evaluation - The Ministry of Finance and CSRC will implement a dynamic management and market exit mechanism for the list, conducting annual comprehensive evaluations of H-share accounting firms based on their compliance with the basic requirements [3]. - The auditing income and business revenue will be based on the audited financial statements for the year 2024, allowing firms with overseas branches to consolidate their income from these branches under certain conditions [2]. - The Ministry of Finance will include H-share audit projects in its annual quality inspection program, ensuring ongoing oversight and compliance of the accounting firms involved [3]. Group 3: Regulatory Collaboration - There will be enhanced regulatory collaboration between the Ministry of Finance, CSRC, and Hong Kong authorities to ensure timely sharing of audit information and to strengthen the oversight of H-share accounting firms and registered accountants [3].

财政部和中国证监会近日出台的《关于开展会计师事务所从事H股企业审计业务名单增补工作的通知》 （下称"通知"）明确，在目前10家从事H股企业审计业务的会计师事务所基础上，推荐增补2家符合要 求的会计师事务所加入H股企业审计业务名单。 财政部、中国证监会有关部门负责人在答记者问时表示，将健全完善名单动态管理和市场退出机制，每 年结合证券服务业务备案和执业质量检查工作，对H股会计师事务所进行综合评估，对于不再符合通知 基本要求的，财政部、中国证监会将撤回推荐。 为确保加入名单的会计师事务所高质量完成H股企业审计业务，本着质量第一、择优选拔的原则，通知 要求，申请加入H股企业审计业务名单的会计师事务所应当满足已完成从事证券服务业务备案、业务收 入和注册会计师人数达到一定水平、内部治理相关制度健全并有效执行、在香港发展有成员所或与香港 会计师事务所同为某一国际会计网络的成员所等基本要求。 三是加强监管协同。财政部、中国证监会将强化对H股会计师事务所和注册会计师的后续监管，并与香 港方面及时互通H股会计师事务所的审计情况，加强信息共享。 （文章来源：上海证券报） 一是持续条件审核。推荐不搞"终身制"，并非永久有效。财政部 ...