ACCA就后脫歐時(shí)代的如何恢復(fù)公眾對(duì)審計(jì)與公司治理發(fā)表評(píng)論

英國商業(yè)、能源和工業(yè)戰(zhàn)略部近期發(fā)布審計(jì)白皮書，就后脫歐時(shí)代的如何恢復(fù)公眾對(duì)審計(jì)與公司治理的信心征詢意見。

特許公認(rèn)會(huì)計(jì)師公會(huì)（ACCA）就此發(fā)表評(píng)論，表示審計(jì)是維護(hù)資本市場信心和信任的關(guān)鍵，并認(rèn)為企業(yè)董事、審計(jì)委員會(huì)和監(jiān)管機(jī)構(gòu)共同發(fā)揮重要作用。ACCA主要從以下4個(gè)方面提出建議：

一是支持開放審計(jì)市場以改變“四大”主導(dǎo)地位，審計(jì)市場改革的首要目標(biāo)是支持高質(zhì)量的審計(jì)。

二是歡迎新的行業(yè)監(jiān)管機(jī)構(gòu)——審計(jì)、報(bào)告和治理局（ARGA），認(rèn)為ARGA有助于加強(qiáng)對(duì)會(huì)計(jì)行業(yè)的監(jiān)管，提振市場及公眾對(duì)會(huì)計(jì)信息和會(huì)計(jì)行業(yè)的信心。

三是原則上支持企業(yè)董事和董事會(huì)在發(fā)現(xiàn)和預(yù)防舞弊行為方面承擔(dān)更多職責(zé)，但建議仔細(xì)考慮董事與該職責(zé)的匹配度，充分考慮任何潛在的負(fù)面影響。

四是明確“新審計(jì)行業(yè)”計(jì)劃，建議政府、ARGA、會(huì)計(jì)職業(yè)組織和會(huì)計(jì)師事務(wù)所共同鞏固會(huì)計(jì)行業(yè)的吸引力，確保會(huì)計(jì)行業(yè)的專業(yè)技能仍受商業(yè)界重視。

原文如下：

Maggie McGhee, ACCA’s executive director – on today’s publication of a new consultation from the UK government:

‘After much anticipation and speculation, we finally have clear proposals from BEIS about this important area of business reform in a post-Brexit world.

‘The role of audit is essential to bring confidence in the UK as a capital market. Audit is a vital part of a connected jigsaw that creates and sustains this confidence and trust. Other key elements, in particular the crucial roles directors, and the regulator, are covered in proposals.

‘There’s a lot to consider here, including some important new proposals such as those directors and boards to be more accountable – an important step in recognising the responsibilities of all of those within the ecosystem conduct, reporting and oversight.  We’ll be responding to this consultation in full – but our immediate reaction is to the depth and breadth of what is being proposed.’

Maggie McGhee considers the following four proposals:

Big Four

‘Whilst we strongly support the objective of opening up the audit market to address the dominance of the ‘Big Four’, we will look carefully at the detail of the Government’s proposals.  The primary objective of any reform of the audit market must be to support high audit quality, and we will consider the Government proposals in this context.’

ARGA and operational split

‘We have long d the introduction of a new regulator, the Audit, Reporting and Governance Authority (ARGA). ARGA has already made progress on a voluntary basis in separating out audit practices from the broader firm across the ‘Big Four’. Building on this work within a statutory framework will need to be designed carefully to make sure that auditors retain the ability to access specialist expertise in an world, one of the key benefits of the current multi-disciplinary model.’

Directors’ and boards’ responsibilities

‘New levels of responsibility on directors and boards around detecting and preventing fraud are wide-ranging and will give ARGA extra powers well beyond what has been the norm. This is a big move, with proposals for directors of big firms to be ‘more accountable’. Whilst we are supportive in principle of extending accountability directors, detailed proposals should be proportionate and carefully thought through, with any potentially negative impact fully considered.’

A new audit profession

‘As we said when we responded to the Brydon review, greater clarity is needed on what’s planned for the ‘new audit profession’ – and the basis on which it will enhance the profession. The Government, ARGA, professional accountancy bodies and audit firms together have a critical role to play to ensure that the audit profession, however set up, remains attractive. It’s important to make sure that the valuable and transferable skills developed by people working in audit continue to be valued by wider business.

‘As a professional body that trains auditors, our audit and assurance exams offered as part of the Master’s level ACCA Qualification deliver the technical skills needed and we will continue to evolve these as audit itself transforms. These are offered at two levels – compulsory for Audit and Assurance, and elective for Advance Audit and Assurance for those looking to specialise as auditors.’

（原文鏈接：）

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ACCA確信，財(cái)會(huì)行業(yè)對(duì)經(jīng)濟(jì)的增長和繁榮都至關(guān)重要。因此，ACCA在全球各地設(shè)立代表處并開展工作，致力于當(dāng)?shù)刎?cái)會(huì)行業(yè)的發(fā)展，及推動(dòng)當(dāng)?shù)厣鐣?huì)在經(jīng)濟(jì)發(fā)展進(jìn)程中的公平性和透明度。

ACCA與政府部門、教育機(jī)構(gòu)、企業(yè)以及行業(yè)先驅(qū)建立并保持緊密聯(lián)系。同時(shí)，ACCA保持著對(duì)新趨勢和新法規(guī)的敏銳度，并協(xié)助相關(guān)機(jī)構(gòu)改進(jìn)或完善新規(guī)章制度。也正因如此，ACCA才能為當(dāng)今飛速發(fā)展的社會(huì)培養(yǎng)出具有創(chuàng)新意識(shí)和前瞻思維的會(huì)計(jì)師。

截至目前，ACCA在全球擁有超過227,000名會(huì)員和544,000名學(xué)員。他們活躍于全球的各個(gè)領(lǐng)域，是備受國際認(rèn)可和行業(yè)青睞的專業(yè)會(huì)計(jì)師。

2021年ACCA報(bào)名條件

報(bào)名參加ACCA考試，要具備以下條件之一：

1）國家教育部認(rèn)可的高等院校在校生（本科在校），順利完成了大一全年的所有課程考試，即可報(bào)名成為ACCA的正式學(xué)員；

2）凡具有教育部承認(rèn)的大專以上學(xué)歷，即可報(bào)名成為ACCA的正式學(xué)員；立即咨詢>>

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