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今年2月,财政部下发了《关于进一步做好证券资格会计师事务所行政监督工作的通知》,要求进一步改进和完善专员办对证券资格会计师事务所的行政监督工作。这标志着证券资格会计师事务所行政监督甚至是会计监督工作迈出关键性的一步。5月,财政部又召开会议,对相关工作做出了具体部署。当前,财政部驻各地专员办正根据财政部的文件精神,结合实际,探索证券资格会计师事务所行政监督实施的有效途径。本刊特推出“证券资格会计师事务所行政监督”专题,为进一步做好证券资格会计师事务所行政监督工作提供有益借鉴。
In February this year, the Ministry of Finance issued the “Circular on Further Improving the Administrative Supervision of Securities Qualified Certified Public Accountants” and requested that the Commissioner’s Office further supervise and supervise the securities qualified accounting firm. This marks a crucial step for the securities supervision of the securities qualification accounting firm and even the accounting supervision. In May, the Ministry of Finance convened another meeting and made specific arrangements for the related work. At present, the MOF’s Commissioner Offices in various regions are exploring effective ways for the implementation of the administrative supervision of securities qualified accounting firms based on the documentary spirit of the MOF and on the basis of the actual conditions. The special issue of “Securities Qualification Certified Public Accountants,” the topic of supervision, to further do a good job securities regulatory accounting firm administrative oversight work to provide useful reference.