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  中新社北京4月25日电(记者赵建华)中国财政部、中国证监会近日修订印发《会计师事务所从事证券服务业务备案管理办法》(下称《办法》)。《办法》共五章二十一条,进一步加强会计师事务所从事证券服务业务监督管理,规范会计师事务所从事证券服务业务备案行为。

  财政部、证监会有关部门负责人25日表示,此次修订的主要内容包括:完善备案要求,加强对执业质量的关注引导;完善管理闭环,加强对会计师事务所从事证券服务业务的全流程监管;加强同相关法律法规的衔接协调,对有关备案信息填报流程、备案材料模板以及文字表述等作了修改完善。

  会计师事务所为证券发行、上市、挂牌、交易等业务活动提供专业服务。2020年,财政部、证监会对会计师事务所从事证券服务业务由审批管理改为备案管理。负责人表示,随着资本市场改革和财会监督的不断深化,需要结合近年来备案管理工作实践,科学修订《办法》,推动引导会计师事务所加大对执业能力和执业质量的关注和投入,以更好服务资本市场发展和维护审计市场秩序。

  负责人指出,此次修订,聚焦近年来备案管理实践反映的部分从事证券服务业务会计师事务所胜任能力不足、执业质量不高等关键突出问题,通过改进备案管理、规范行业秩序,督促会计师事务所加强内部管理和质量管理,提升执业质量,有效发挥执业监督作用。优化会计师事务所从事证券服务业务备案管理流程,把紧备案入口,并加强首次备案后的持续管理,建立完善备案注销机制,推动形成有进有出、动态有序的备案管理格局。(完) 吃了荔枝蚂蚁庄园|升级18大极品,自由连接无限可能!的相关文章 进化成眼睛的「原始感光点」是很复杂的系统,用进化论怎么解释其来源?的相关文章
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