财政部首次对境外会计师事务所作出限制从业监管决定
近日，财政部发布会计信息质量检查公告，对内地注册会计师张云鹤私自承办跨境审计业务、私存私带审计工作底稿等违法违规问题进行了专项检查，并依法依规对相关注册会计师及境外会计师事务所实施追责。
根据公告，张云鹤在担任天健会计师事务所广东分所副总经理、合伙人期间，未经批准与香港开元信德会计师事务所有限公司私自签署合作协议，承办了5家内地在港上市企业2021年度的财务报表审计工作。张云鹤还通过个人银行账户收取费用，涉及金额7629813元。此外，张云鹤还涉嫌私存私带审计工作底稿等违法违规行为。
对此，财政部依据相关法律规定，给予张云鹤警告并处罚款3万元的行政处罚，同时中国注册会计师协会对张云鹤作出公开谴责的行业惩戒，并收回其获得的“注册会计师诚信执业30年”荣誉证书。
针对香港开元信德会计师事务所在内地企业境外上市审计业务中的违规行为，财政部决定自公告日起5年内不得从事内地企业境外上市审计业务。这是财政部首次对境外会计师事务所作出限制从业监管决定。
财政部表示，将进一步加强跨境审计业务监督管理，重点关注境外会计师事务所的执业许可、业务报备、定期报告、与内地会计师事务所合作以及审计工作底稿保存等情况，以确保审计工作的规范性和透明性。
这一举措体现了中国对跨境审计监管工作的重视，旨在维护会计信息质量，保护投资者利益，促进资本市场健康发展。
英语如下：
News Title: Ministry of Finance Imposes First Restrictions on Overseas Accounting Firms; Registered Auditor Zhang Yunhe Punished for Violations, HK Kang Yuan Xin De Banned from Auditing Overseas IPOs by Mainland Enterprises for Five Years
Keywords: Restriction, Audit, Overseas
News Content: The Ministry of Finance has taken its first regulatory action to limit the activities of overseas accounting firms.
Recently, the Ministry of Finance released a statement on the quality of accounting information, conducting a special inspection into the unauthorized cross-border audit services provided by a registered auditor in Mainland China, Zhang Yunhe, and the illegal issues of retaining and carrying audit working papers privately. According to the statement, Zhang Yunhe, while serving as the vice president and partner of the Guangdong branch of Tianjian Accounting Firm, unilaterally signed a cooperation agreement with HK Kang Yuan Xin De Accounting Firm Limited without approval. This led to the firm handling the audit of the financial statements for five Mainland Chinese companies listed in Hong Kong for the year 2021. Zhang Yunhe also received fees through personal bank accounts, totaling 7,629,813 yuan. In addition, Zhang Yunhe is suspected of engaging in other illegal activities, such as privately retaining and carrying audit working papers.
In response, the Ministry of Finance imposed a warning and a fine of 30,000 yuan on Zhang Yunhe in accordance with relevant laws and regulations. The Chinese Institute of Certified Public Accountants also issued a public reprimand as an industry sanction against Zhang Yunhe and revoked his honor certificate for “30 Years of Honest Professional Practice as a Certified Public Accountant.”
Regarding the illegal activities of HK Kang Yuan Xin De Accounting Firm in the audit of overseas IPOs by Mainland enterprises, the Ministry of Finance has decided that the firm will not be allowed to engage in such activities for five years from the date of the announcement. This is the first time the Ministry of Finance has imposed restrictions on overseas accounting firms in this manner.
The Ministry of Finance stated that it will strengthen the supervision of cross-border audit services, focusing on the licensing of overseas accounting firms, the filing of business, regular reports, cooperation with Mainland accounting firms, and the preservation of audit working papers to ensure the standardization and transparency of auditing work.
This move reflects China’s emphasis on cross-border audit regulatory work, aiming to maintain the quality of accounting information, protect the interests of investors, and promote the healthy development of the capital market.
【来源】http://www.chinanews.com/cj/2024/08-02/10262358.shtml
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