ACCA就后脫歐時代的如何恢復公眾對審計與公司治理發(fā)表評論

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

特許公認會計師公會（ACCA）就此發(fā)表評論，表示審計是維護資本市場信心和信任的關鍵，并認為企業(yè)董事、審計委員會和監(jiān)管機構共同發(fā)揮重要作用。ACCA主要從以下4個方面提出建議：

一是支持開放審計市場以改變“四大”主導地位，審計市場改革的首要目標是支持高質量的審計。

二是歡迎新的行業(yè)監(jiān)管機構——審計、報告和治理局（ARGA），認為ARGA有助于加強對會計行業(yè)的監(jiān)管，提振市場及公眾對會計信息和會計行業(yè)的信心。

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

四是明確“新審計行業(yè)”計劃，建議政府、ARGA、會計職業(yè)組織和會計師事務所共同鞏固會計行業(yè)的吸引力，確保會計行業(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，財會行業(yè)對經濟的增長和繁榮都至關重要。因此，ACCA在全球各地設立代表處并開展工作，致力于當?shù)刎敃袠I(yè)的發(fā)展，及推動當?shù)厣鐣诮洕l(fā)展進程中的公平性和透明度。

ACCA與政府部門、教育機構、企業(yè)以及行業(yè)先驅建立并保持緊密聯(lián)系。同時，ACCA保持著對新趨勢和新法規(guī)的敏銳度，并協(xié)助相關機構改進或完善新規(guī)章制度。也正因如此，ACCA才能為當今飛速發(fā)展的社會培養(yǎng)出具有創(chuàng)新意識和前瞻思維的會計師。

截至目前，ACCA在全球擁有超過227,000名會員和544,000名學員。他們活躍于全球的各個領域，是備受國際認可和行業(yè)青睞的專業(yè)會計師。

2021年ACCA報名條件

報名參加ACCA考試，要具備以下條件之一：

1）國家教育部認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，即可報名成為ACCA的正式學員；

2）凡具有教育部承認的大專以上學歷，即可報名成為ACCA的正式學員；立即咨詢>>

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