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为了维护证券期货相关机构审计工作的独立性,提高其经审计财务资料的质量,中国证监会、财政部最近联合下发了《关于证券期货审计业务签字注册会计师定期轮换的规定》。该规定于2004年1月1日起施行。
In order to safeguard the independence of audit work of securities and futures agencies and improve the quality of audited financial information, CSRC and MOF recently jointly issued the Provisions on Periodic Rotation of Certified Public Accountants of Securities and Futures Auditing Business. The regulation came into force on January 1, 2004.