文/飞云 12月29日，证监会发布《会计师事务所从事H股企业审计业务名单增补申请材料公示》，公告显示，截至2025年12月10日（报名截止日），共有4家会计师事务所 向"内地会计师事务所从事H股企业审计业务审核推荐委员会"提出了申请，分别是 容诚会计师事务所（特殊普通合伙）、天职国际会计师事务所（特殊普通合 伙）、中审众环会计师事务所（特殊普通合伙）和中兴华会计师事务所（特殊普通合伙） 。 | 序 号 | 事务所名称 | 2024 年度收 | 2024 年度审 计业务收入 | 2024 年度证券服 务业务收入(万 | 2024 年度上市公 司审计客户数量 | 职业风险基金和职业 责任保险累计赔偿限 | 注册会计师人数 | | 香港成员所或与香港会计师事务所 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 人(万元) | (万元) | 元) | (家) | 额合计 | | 考试通过 | 同为某一国际会计网络的成员所 | | | | | | | | | 总人数 | 人数 | | | | 容诚会计师事务所 (特殊普通合伙) ...

Core Points - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have issued a notice to supplement the list of accounting firms qualified to conduct audits for H-share companies, adding two new firms to the existing ten [1][2] - This initiative aims to enhance the quality of audits for H-share companies and support the development of the accounting profession in both mainland China and Hong Kong, aligning with national economic goals [1][2] Summary by Sections Background and Significance - The update of the H-share audit firm list is a response to the evolving accounting industry in mainland China and Hong Kong, with the original list established in December 2010 [1] - Two firms from the original list have been disqualified due to mergers or administrative penalties, necessitating the update [1] Requirements for Inclusion - New firms must meet specific criteria, including completion of securities service business registration, certain revenue thresholds, and a sufficient number of registered accountants [2] - Additional factors for consideration include the firm's internal management quality, technological capabilities, and relevant audit experience in Hong Kong [2] Management and Oversight - A dedicated committee will be established to oversee the inclusion process, ensuring transparency and fairness [3] - The Ministry of Finance and CSRC will implement a dynamic management system for the list, conducting annual evaluations to ensure compliance with the established criteria [5] Ongoing Monitoring - The firms will not have a "lifetime" qualification; continuous assessment will be conducted to maintain high standards [5] - Regular quality checks will be integrated into the oversight process, with a focus on H-share audit projects [5] - Enhanced collaboration with Hong Kong regulators will facilitate information sharing regarding audit practices [5]

Core Viewpoint - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have announced the addition of two qualified accounting firms to the list of firms authorized to conduct audits for H-share companies, aiming to enhance cooperation between the accounting sectors of mainland China and Hong Kong, reduce listing costs for mainland enterprises, and promote connectivity between the two capital markets [1][6]. Group 1: Requirements for Inclusion - Accounting firms wishing to join the H-share audit list must meet several basic requirements, including completion of securities service business filing, specific revenue levels, and a sufficient number of registered accountants [2][3]. - The revenue and audit income will be based on the audited financial statements for the year 2024, and firms with overseas branches can consolidate their income from these branches [2][3]. Group 2: Evaluation Criteria - In addition to basic requirements, the Ministry of Finance and CSRC will prioritize firms with high levels of information technology in practice, strong risk management capabilities, and significant audit experience in Hong Kong [3][5]. - Firms must submit detailed partner/shareholder information and documentation regarding their Hong Kong branches as part of the application process [3][5]. Group 3: Management and Oversight - A dedicated committee will oversee the addition of firms to the H-share audit list, ensuring a transparent and fair process [4][5]. - The committee will consist of officials from the Ministry of Finance and CSRC, and will follow a structured process for reviewing applications, including public notice and on-site evaluations [4][5]. Group 4: Dynamic Management of the List - The inclusion on the list is not permanent; the Ministry of Finance and CSRC will conduct annual evaluations to ensure compliance with the requirements, and firms that no longer meet the criteria may be removed from the list [5][6]. - The auditing projects for H-share companies will be included in annual quality checks conducted by provincial finance departments [5][6]. Group 5: Historical Context and Significance - The mechanism for recommending accounting firms for H-share audits has been in place since December 2010, initially including 12 firms, which has effectively reduced costs for mainland companies seeking to list in Hong Kong [6][7]. - The update to the list is significant due to changes in the status of some original firms, ensuring that the list reflects current capabilities and compliance [6][7].

11月21日，财政部、证监会发布《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》 （以下简称《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，推荐增补两家符 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、证监会有关部门负责人表示，开展H股企业审计业务名单增补工作，有利于深化内地与香港会计界交 流合作，推动两地会计行业高质量发展，有利于顺应新形势新要求，强化两地会计监管协同，有利于持续降低 内地企业赴港上市交易成本，促进两地资本市场的互联互通。 需满足多项基本要求 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，《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。 具体来说，业务收入和审计业务收入以2024年度经审计的财务报表中的数据为准。有境外分支机构的，在提供 境外分支机构的设立证明、具有实际控制权证明以及经审计的财务报表后，可将境外分支机构取得的收入合并 计算。证 ...

本报记者 韩昱 财政部11月21日发布消息称，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）有关精神，促进内地与香港注册会计师行业健康发展，服务香港国际金融中心建设和国家经济高 质量发展，近日，财政部、中国证监会联合印发了《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》（财 办会〔2025〕46号，以下简称《通知》）。《通知》规定了工作原则、申报要求、申请材料、工作程序和监管要求等。 据了解，2010年12月份，财政部、中国证监会在与香港监管机构充分协商的基础上，向香港监管机构推荐了12家可从事H 股企业审计业务的内地会计师事务所（以下简称"H股会计师事务所"），分别为：立信、天健、立信大华（后更名为大华）、 信永中和、安永华明、国富浩华、京都天华（后更名为致同）、普华永道中天、德勤华永、毕马威华振、中瑞岳华（后更名为 瑞华）、大信会计师事务所。获推荐的12家H股会计师事务所可为在香港资本市场上市的符合条件的H股企业出具审计报告。 这一机制实施十余年来，有效降低了内地企业赴港上市交易成本，在深化两地会计交流合作、促进两地资本市场 ...

有关会计师事务所： 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）有关精神，促进内地与香港注册会计师行业 健康发展，服务香港国际金融中心建设和国家经济高质量发展，现就会计师事务所从 事H股企业审计业务名单增补工作有关事项通知如下： 一、工作原则 （一）自愿申请、有序增补。符合要求的内地会计师事务所可自愿申请参加名单 增补工作。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，推荐增补两家 符合要求的会计师事务所加入H股企业审计业务名单。 （二）质量第一、择优选拔。从事H股企业审计业务的会计师事务所（以下简称H 股会计师事务所）应当符合内地企业赴香港上市对注册会计师执业的要求，具有较好 的执业质量、专业胜任能力和社会认可度。财政部、中国证监会将严把质量标准，择 优选择符合要求的会计师事务所从事H股企业审计业务。 （三）强化监管、信息共享。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，确保持续符合相关要求，并与香港方面加强信息共享。 二、申报要求 财办会〔2025〕46号 财政部、中国证监会成立"内地会计师事务所从事H股 ...