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1、OpinionsoftheGeneralOfficeoftheStateCouncilonFurtherRegulatingFinancialAuditOrdertoPromotetheHealthyDevelopmentoftheCertifiedPublic/AccountantIndustryDocumentNumber：No.302021of(heGeneralOfficeoftheStateCouncilAreaOfIaWGeneralProvisionsonAccountingCertifiedPublicAccountantsandAccountingFirmsLevelofAu
2、thority：RegulatoryDocumentsoftheStateCouncilIssuingAuthority：GeneralOfficeoftheStateCouncilDateIssued：07-30-2021EffectiveDate07-30-2021Status：EffectiveOpinionsoftheGeneralOfficeoftheStateCouncilonFurtherRegulatingFinancialAuditOrdertoPromotetheHealthyDevelopmentof(heCertifiedPublicAccountantIndustry
3、(No.302021oftheGeneralOfficeoftheStateCouncil)Thepeoplesgovernmentsofallprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCentralGovernment;andallministriesandcommissionsoftheStaleCouncilandallinstitutionsdirectlyundertheStateCouncil:SinceChinasreformandopeningup,thescaleandtheservicescop
4、eofChinascertifiedpublicaccountant(CPA)industryhavebeencontinuouslyexpanded,andtheindustryisdevelopinggenerallyinapositivedirection,whichhasplayedanimportantroleinmaintainingtheorderofthecapitalmarketandpublicinterestsandimprovingthequalityofaccountinginformationandeconomicefficiency,amongothers.How
5、ever,therearealsoproblemssuchasineffectiveperformanceofthe“gatekeeper“functionofaccountingfirmsandinsufficient国务院办公厅关于进一步规范财务审计秩序促进注册会计师行业健康发展的意见(国办发(2021)30号)各省、自治区、直辖市人民政府，国务院各部委、各直属机构：改革开放以来，我国注册会计师行业规模不断扩大，服务范围不断拓展，行业发展总体向好，在维护资本市场秩序和社会公众利益、提升会计信息质量和经济效率等方面发挥了重要作用，但同时也存在会计师事务所“看门人”职责履行不到位、行业监管和执
6、法力度不足等问题，企业财务会计信息失真、上市公司财务造假等现象时有发生。为深入贯彻党中央、国务院关于严肃财经纪律的决策部署，切实加强会计师事务所监管，遏制财务造假，有效发挥注industryregulationandlawenforcement,andphenomenasuchasdistortionofenterprisesfinancialaccountinginformationandfinancialfraudsoflistedcompaniesoccurfromtimetotime.Forthepurposesofthoroughlyimplementingthedecisionsa
7、ndarrangementsmadebytheCPCCentralCommitteeandtheStateCouncilontighteningupfinancialandeconomicdisciplines,effectivelystrengtheningtheregulationofaccountingfirms,curbingfinancialfrauds,andmaximizingtheauditandassurancerolesofCPAs,withtheapprovaloftheStateCouncil,thefollowingopinionsonfurtherregulatin
8、gthefinancialauditorderandpromotingthehealthydevelopmentoftheCPAindustryareherebyoffered.1. OverallRequirements(1) Guidingideology.GuidedbyXiJinpingThoughtonSocialismwithChineseCharacteristicsinaNewEra,thespiritofthe19thCPCNationalCongressandthesecond,third,fourthandfifthplenarysessionsofthe19thCPCC
9、entralCommitteeshallbeimplementedcomprehensively;thettFourConsciousnesses(maintainingpoliticalintegrity,thinkinginbig-pictureterms,followingtheleadershipcore,andkeepinginalignmentwiththecentralPartyleadership)shallbeenhanced,the4tFour-SphereConfidence(confidenceinthepath,theory,system,andcultureofso
10、cialismwithChinesecharacteristics)shallbebolstered,andthe44TwoUpholds(resolutelyupholdingGeneralSecretarjzXiJinpingscorepositiononthePartyCentralCommitteeandinthePartyasawholeandresolutelyupholdingthePartyCentralCommitteesauthorityanditscentralizedandunifiedIeadership),shallbe册会计师审计鉴证作用，经国务院同意，现就进一步
11、规范财务审计秩序、促进注册会计师行业健康发展提出以下意见。一、总体要求（一）指导思想。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、五中全会精神，切实增强“四个意识”、坚定“四个自信”、做到“两个维护”，按照党中央、国务院决策部署，严肃财经纪律，以全面提升注册会计师行业服务国家建设能力为目标，统筹发展和安全，紧抓质量提升主线，守住诚信操守底线，筑牢法律法规红线。坚持监管与服务并重、治标与治本结合，树立系统观念，做好统筹谋划，努力构建部门协同、多方联动、社会参与的监管工作格局，有效解决突出问题，切实加强行政监管，逐步完善行业治理，显著优化执业环境，持续提升
12、审计质量，为维护社会公平正义、规范市场经济秩序、保障国家经济安全提供有力支撑。achieved;andinaccordancewiththedecisionsand（二）工作原则。一诚信为本，质量为先。将诚信建设作为行业发展的生命 线，始终坚持质量至上的发展导向，持续提升注册会计师 执业能力、独立性、道德水平和行业公信力。arrangementsoftheCPCCentralCommitteeandStateCouncil,financialdisciplineshallbetightenedup,and,withtheaimofcomprehensivelyimprovingtheCPAin
13、dustryscapacityinservingthenationalconstruction,developmentandsecurityshallbecoordinated,qualityimprovementshallbepursuedasthemaintask,thebottomlineofgoodfaithandpersonalintegrityshallbeupheld,andtheredlineoflawsandregulationsshallbeenforced.Attachingequalimportancetoregulationandservicesandintegrat
14、ingprovisionoftemporarysolutionsandprovisionoffundamentalsolutionsshallbeadheredto,thesystemconceptshallbeestablished,overallplanningshallbemade,andeffortsshallbemadetobuildaregulatorypatternfeaturinginterdepartmentalcoordination,multi-partyinteraction,andsocialparticipationtoeffectivelysolvepromine
15、ntproblems,effectivelystrengthenadministrativeregulation,graduallyimproveindustrygovernance,significantlyoptimizethepracticeenvironment,andcontinuouslyimprovetheauditquality,soastoprovidestrongsupportformaintainingsocialfairnessandjustice,regulatingtheorderofthemarketeconomy,andensuringnationalecono
16、micsecurity.(2) Workingprinciples.Beingintegrity-orientedandqualityfirst.Integritybuildingshallbetakenasthelifelineofindustrydevelopment;thedevelopmentorientationofqualityfirstshallbealwaysadheredto;andthepracticingcapabilities,independence,ethicsandindustrj,credibilityofCPAsshallbecontinuouslyimproved.Conductingstrictregulationandstrictlyenforcingthelaw.Beingproblem-orientatedshallbeadheredto,majorproblemsofviolationsofpro
