备案制转变及其对会计师事务所的监管——来自*ST新亿转聘深圳堂堂所的案例证据

Research on the Transformation of Record System and Its Supervision on Accounting Firms:Evidence from the Case of*ST Xinyi Transferring to Shenzhen Tangtang Office

新《证券法》颁布实施后,会计师事务所证券资格由事前审批制转变为备案制。在此背景下,以*ST新亿转聘深圳堂堂会计师事务所引起的监管问询风暴作为案例,讨论会计师事务所证券资格备案制下监管的变化:由事前静态监管转变为“动态监管”;实行“聚焦监管”,特别是对事务所执业能力、职业道德、赔偿能力和审计报告质量的实质监管;采用以重点风险事项引起监管者用问询函为主的“日常监管”模式,并动态持续性地发布“从事证券期货业务的会计师事务所经营的基本情况”,以期完善监管者对注册会计师实施问询函制度,同时对强化资本市场对会计师事务所监管提出建议。

After the promulgation and implementation of the new securities law,the securities qualification of accounting firms has changed from the prior approval system to the recording system.Under this background,this paper takes the regulatory inquiry storm caused by the transfer of*ST Xinyi to Tangtang accounting firm as the case evidence to analyze and discuss the regulatory changes under the securities qualification recording system of accounting firms.As a result,we find the regulatory changes from static supervision in advance to dynamic supervision;implementing “focus supervision”,focusing on the substantive supervision of the practicing ability,professional ethics and compensation ability of the accounting firm as well as adopting the “daily supervision”mode,which mainly causes regulators to adopt inquiry letters due to key risk events.In order to improve the implementation of inquiry letter system,we give some suggestions from the aspects of dynamically and continuously publishing “basic information of accounting firms engaged in securities and futures business”to help the regulator strengthen the supervision of accounting firms in the capital market.