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Notice by the General Office of the Ministry of Finance of Issuing the Certain Measures for Strengthening the Joint Supervision of the Certified Public Accountants Industry [Effective]
财政部办公厅关于印发《加强注册会计师行业联合监管若干措施》的通知 [现行有效]
【法宝引证码】

Notice by the General Office of the Ministry of Finance of Issuing the Certain Measures for Strengthening the Joint Supervision of the Certified Public Accountants Industry 

财政部办公厅关于印发《加强注册会计师行业联合监管若干措施》的通知

(No. 10 [2020] of the General Office of the Ministry of Finance) (财办监〔2020〕10号)

The finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government; the Shenzhen Finance Bureau; and all local regulatory bureaus of the Ministry of Finance: 各省、自治区、直辖市财政厅(局),深圳市财政局,财政部各地监管局:
For the purposes of implementing the spirit of the important instructions from General Secretary Xi Jinping on how to improve the Party and state supervision systems, integrating and coordinating the administrative supervision and self-regulation of the certified public accountants (CPA) industry with the focus on strengthening supervision over accounting, better translating the advantages of the supervision systems for the CPA industry into governance effectiveness, and promoting the sustainable and healthy development of the CPA industry, the Supervision and Evaluation Bureau of the Ministry of Finance and the Chinese Institute of Certified Public Accountants have developed the Certain Measures for Strengthening the Joint Supervision of the Certified Public Accountants Industry, which are hereby issued for your reference in the implementation. 为贯彻落实习近平总书记关于完善党和国家监督体系的重要指示精神,围绕加强财会监督工作使注册会计师行业行政监管和行业自律有机融合、协同推进,把注册会计师行业监管制度优势更好转化为治理效能,促进注册会计师行业持续健康发展,财政部监督评价局、中国注册会计师协会制定了《加强注册会计师行业联合监管若干措施》,现予印发,请参照实施。
Annex: Certain Measures for Strengthening the Joint Supervision of the Certified Public Accountants Industry 附件:加强注册会计师行业联合监管若干措施
General Office of the Ministry of Finance 财政部办公厅
April 22, 2020 2020年4月22日
Annex: 附件:
Certain Measures for Strengthening the Joint Supervision of the Certified Public Accountants Industry 加强注册会计师行业联合监管若干措施
In his important speech delivered at the Fourth Plenary Session of the 19th CPC Central Commission for Discipline Inspection, General Secretary Xi Jinping pointed out that accounting supervision should be taken as an important part of the Party and state supervision systems, specifying the direction of, and putting forward new, higher requirements for, the accounting supervision in the new era. Supervising the CPA industry according to the law under the leadership of the Party group of the Ministry of Finance is an important institutional arrangement and political advantage for finance departments and the Chinese Institute of Certified Public Accountants to perform the function of accounting supervision, and has long played an important role in improving the auditing quality of the CPA industry and maintaining the order of the market economy. For the purposes of further improving regulatory efficiency, enhancing the supervision over the CPA industry, consolidating the achievements of the joint supervision of the certified public accountant industry combining administrative supervision and industry self-regulation and forming a long-term mechanism, the following measures for strengthening the joint supervision of the CPA industry by the Supervision and Evaluation Bureau of the Ministry of Finance and the Chinese Institute of Certified Public Accountants are hereby presented: 习近平总书记在十九届中央纪委四次全会上发表重要讲话,将财会监督作为党和国家监督体系的重要组成部分,为新时代财会监督工作指明了方向、提出了新的更高要求。在财政部党组领导下依法实施注册会计师行业监管,是财政部门、注册会计师协会履行财会监督职能的重要制度安排和政治优势,长期以来,在提升注册会计师行业审计质量、维护市场经济秩序等方面发挥了重要作用。为进一步提升监管效能,加大注册会计师行业监管力度,巩固行政监管、行业自律相结合的注册会计师行业联合监管成果并形成长效机制,现就财政部监督评价局、中国注册会计师协会加强注册会计师行业联合监管工作,提出以下措施:
I. Enhancement of the centralized and unified leadership of the Party over the joint supervision   一、加强党对联合监管工作的集中统一领导
1. Leadership by the Party: Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era shall be taken as a guideline, and the spirit of the 19th CPC National Congress and the Second, Third and Fourth Plenary Sessions of the 19th CPC Central Committee and the fourth plenary session of the 19th Central Commission for Discipline Inspection shall be comprehensively implemented. The “consciousness of the need to maintain political integrity, think in big-picture terms, follow the leadership core, and keep in alignment” shall be enhanced, “confidence in the path, theory, system, and culture of socialism with Chinese characteristics” shall be boosted, and the “defense of the status of General Secretary Xi Jinping as the core of the CPC Central Committee and the whole Party and the authority and centralized and unified leadership of the CPC Central Committee” shall be achieved. Under the centralized and unified leadership of the Party group of the Ministry of Finance, the relevant departments shall jointly perform statutory supervision duties, undertake the supervision tasks assigned by the CPC Central Committee, the State Council and the Party group of the Ministry of Finance, and make a regular report to the Party group of the Ministry of Finance about the information on the joint supervision.
......
 (一)党的领导。以习近平新时代中国特色社会主义思想为指导,全面贯彻党的十九大和十九届二中、三中、四中全会以及十九届中央纪委四次全会精神,增强“四个意识”,坚定“四个自信”,做到“两个维护”,在财政部党组的集中统一领导下共同履行法定监管职责,承担党中央、国务院和财政部党组交办的监管任务,定期向财政部党组汇报联合监管工作有关情况。
......

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