英国商业、能源和工业战略部近期发布审计白皮书，就后脱欧时代的如何恢复公众对审计与公司治理的信心征询意见。
特许公认会计师公会（ACCA）就此发表评论，表示审计是维护资本市场信心和信任的关键，并认为企业董事、审计委员会和监管机构共同发挥重要作用。ACCA主要从以下4个方面提出建议：
一是支持开放审计市场以改变“四大”主导地位，审计市场改革的首要目标是支持高质量的审计。
二是欢迎新的行业监管机构——审计、报告和治理局（ARGA），认为ARGA有助于加强对会计行业的监管，提振市场及公众对会计信息和会计行业的信心。
三是原则上支持企业董事和董事会在发现和预防舞弊行为方面承担更多职责，但建议仔细考虑董事与该职责的匹配度，充分考虑任何潜在的负面影响。
四是明确“新审计行业”计划，建议政府、ARGA、会计职业组织和会计师事务所共同巩固会计行业的吸引力，确保会计行业的专业技能仍受商业界重视。
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.’
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ACCA确信，财会行业对经济的增长和繁荣都至关重要。因此，ACCA在全球各地设立代表处并开展工作，致力于当地财会行业的发展，及推动当地社会在经济发展进程中的公平性和透明度。
ACCA与政府部门、教育机构、企业以及行业先驱建立并保持紧密联系。同时，ACCA保持着对新趋势和新法规的敏锐度，并协助相关机构改进或完善新规章制度。也正因如此，ACCA才能为当今飞速发展的社会培养出具有创新意识和前瞻思维的会计师。
截至目前，ACCA在全球拥有超过227,000名会员和544,000名学员。他们活跃于全球的各个领域，是备受国际认可和行业青睐的专业会计师。
2021年ACCA报名条件
报名参加ACCA考试，要具备以下条件之一：
1）国家教育部认可的高等院校在校生（本科在校），顺利完成了大一全年的所有课程考试，即可报名成为ACCA的正式学员；
2）凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员；立即咨询>>
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