2018年3月19日 星期一

會計師公會不知所謂




德勤會計師事務所在20139月所發佈的一分報告。報告http://www.frc.org.hk/pdf_20131010/FRC%20Chi.pdf
指出歐洲委員會批准了十個國家的審計機構視為等效,七個國家的過渡期獲得延長。惟香港,印度及以色列過渡期未獲延長。
主要差距
香港會計師公會的管治架構-香港會計師公會理事會現時約三分之一的成員為執業會計師。
歐洲委員會規定公眾監管制度須主要由非執業會計師管冶;及獨立審計監管機構國際論壇規定審計監管機構於行使其職能及權力時應獨立運作,不受外界政治干擾及不存在商業或其他經濟利益,包括其管治不受執業會計師控制。
當中涉及獨立審計監管機構國際論壇的:
第二條:不受核數師及會計師事務所影響的穩定資金來源、
第四條原則:有否執行處分,如罰款及撤銷審計牌照的權力。

香港會計師公會的問題

香港會計師公會的管治架構-香港會計師公會理事會現時約三分之一的成員(22名非執行理事中有8名)為執業會計師。餘下成員現時並非執業會計師,惟香港會計師公會理事會的章程並無規定「非執業」理事會成員須於過往三年並無進行法定審計、並無於會計師事務所持有投票權、並非會計師事務所的行政或管理部門成員、並無受僱於會計師事務所或與會計師事務所有其他聯繫。這表示於某特定時間,香港會計師公會理事會的大部份成員實際為「非執業會計師」,
但任何理事會成員變動都可能導致其不再符合此項要求(即大部份成員為非執業會計師)-例如一名近期退休的審計合夥人被委任為理事會成員。

香港會計師公會的資金來源

香港會計師公會的資金來源未能符合獨立審計監管機構國際論壇及歐洲委員會所規定,資金來源必須不受核數師及會計師事務所的任何可能不當影響。

立法會討論不知所謂

現在,政府提出修例,目的是“提高現行上市實體核數師規管制度的獨立性,加強對投資者的保 並符合國際標準 。”但議事廳內的議事者只會講錢,要政府著數,即納稅人埋單,又說這不公道,那不合理。
其實冰非一日之寒,整件事由2008年已出現。應屆的會計畢業生被大行無情欺壓,女孩子要凌晨放工,月入不過二萬,更重要的是香港的會計業沒有前途。四大深明刮得幾多就幾多。他們的主要收入來源是為大陸公司上市和核數。咁,楝係越少監管越好,拖得越耐越好。
歐盟最不滿的是,香港生意照做,又唔跟進歐盟要求,甚至不回覆歐盟的信函!那班議員最應該追問L 163/26文件,為何香港政府不理歐盟的知會?
(5)The auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in Hong Kong, India and Israel benefited from the transitional period granted by Decision 2011/30/EU. Since then, those third countries or territories have not established an independent system of public oversight, quality assurance, investigations and penalties. They have not provided information regarding their audit regulatory and oversight systems. Under these circumstances, it appears that those third countries or territories have not taken the necessary measures to have their audit regulation recognised by the Commission as equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the Member States. Therefore, the transitional period granted to them by Decision 2011/30/EU should not be extended in respect of the auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in those third countries. (註一)

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備註


註一

Official Journal of the European Union
L 163/26
COMMISSION IMPLEMENTING DECISION of 13 June 2013

amending Decision 2011/30/EU on the equivalence of certain third country public oversight, quality assurance, investigation and penalty systems for auditors and audit entities and a transitional period for audit activities of certain third country auditors and audit entities in the European Union
(notified under document C(2013) 3491)
(2013/288/EU)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (1), and in particular the first subparagraph of Article 46(2) thereof,
Whereas:
(1)Commission Decision 2011/30/EU (2) allowed the auditors and audit entities from the third countries and territories listed in the Annex to that Decision to continue their activities in the Union in relation to audit reports concerning the annual or consolidated accounts for financial years starting during the period from 2 July 2010 to 31 July 2012.
(2)The Commission has carried out assessments of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the third countries and territories listed in the Annex to Decision 2011/30/EU. The assessments were carried out with the assistance of the European Group of Auditors’ Oversight Bodies. The public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of those third countries and territories were assessed in the light of the criteria set out in Articles 29, 30 and 32 of Directive 2006/43/EC which govern the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States. The ultimate objective of cooperation between Member States and third country systems of public oversight, quality assurance, investigation and penalty for auditors and audit entities should be to reach mutual reliance on each other’s oversight systems based on their equivalence.
(3)Following such assessments, it appears that Abu Dhabi, Brazil, Dubai International Financial Centre, Guernsey, Indonesia, Isle of Man, Jersey, Malaysia, Taiwan and Thailand have public oversight, quality assurance, investigation and penalty systems for auditors and audit entities that operate under similar rules to those set out in Articles 29, 30 and 32 of Directive 2006/43/EC. Therefore, it is appropriate to consider the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of those third countries as equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States.
(4)Bermuda, Cayman Islands, Egypt, Mauritius, New Zealand, Russia and Turkey have established or are in the process of establishing public oversight, quality assurance, investigation and penalty systems for auditors and audit entities. However, information about the functioning and the rules governing such systems is not sufficient to carry out an equivalence assessment. In order to carry out a further assessment for the purpose of taking a final equivalence decision in respect of such systems, there is a need to obtain additional information from those third countries and territories in order to better understand their system. Therefore, it is appropriate to extend the transitional period granted by Decision 2011/30/EU in respect of the auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in those third countries and territories.
(5)The auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in Hong Kong, India and Israel benefited from the transitional period granted by Decision 2011/30/EU. Since then, those third countries or territories have not established an independent system of public oversight, quality assurance, investigations and penalties. They have not provided information regarding their audit regulatory and oversight systems. Under these circumstances, it appears that those third countries or territories have not taken the necessary measures to have their audit regulation recognised by the Commission as equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the Member States. Therefore, the transitional period granted to them by Decision 2011/30/EU should not be extended in respect of the auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in those third countries.
(6)In order to protect investors, auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries listed in Annex II to this Decision should be able to continue their audit activities during the transitional period in the Union without being registered under Article 45 of Directive 2006/43/EC only if they provide the required information. Provided they give the information, those auditors and audit entities should be able to continue their activities in relation to audit reports concerning annual or consolidated accounts for financial years starting during the period from 1 August 2012 to 31 July 2015. This Decision should not affect the right of the Member States to apply their investigation and penalty systems in respect of such auditors and audit entities.
(7)Decision 2011/30/EU should therefore be amended accordingly.
(8)The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 48(1) of Directive 2006/43/EC,
HAS ADOPTED THIS DECISION:
Article 1
Decision 2011/30/EU is amended as follows:
(1)in Article 1, the following second paragraph is added:
For the purpose of Article 46(1) of Directive 2006/43/EC, the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the following third countries and territories shall be considered equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States in relation to audit activities concerning annual or consolidated accounts for financial years starting from 1 August 2012:
(1)Abu Dhabi;
(2)Brazil;
(3)Dubai International Financial Centre;
(4)Guernsey;
(5)Indonesia;
(6)Isle of Man;
(7)Jersey;
(8)Malaysia;
(9)Taiwan;
(10)Thailand.’;
(2)Article 2 is amended as follows:
(a)in the introductory phrase of paragraph 1 the words ‘the Annex’ are replaced by ‘Annex I’;
(b)paragraphs 2, 3 and 4 are replaced by the following:
2.   Member States shall not apply Article 45 of Directive 2006/43/EC in relation to auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries and territories listed in Annex II to this Decision, as referred to in Article 45(1) of that Directive, for financial years starting during the period from 2 July 2010 to 31 July 2015, in cases where the auditor or audit entity concerned provides the competent authorities of the Member State with all of the following:
(a)the name and address of the auditor or audit entity concerned and information about its legal structure;
(b)where the auditor or the audit entity belongs to a network, a description of the network;
(c)the auditing standards and independence requirements which have been applied to the audit concerned;
(d)a description of the internal quality control system of the audit entity;
(e)an indication of whether and when the last quality assurance review of the auditor or audit entity was carried out and, unless this information is being provided by the third country competent authority, the necessary information about the outcome of the review. Where the necessary information about the outcome of the last quality assurance review is not public, the competent authorities of Member States shall treat such information on a confidential basis.
3.   Member States shall ensure that the public is informed about the name and address of auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries listed in Annex II to this Decision and about the fact that the public oversight, quality assurance, investigation and penalty systems of those countries and territories are not yet recognised as equivalent under Article 46(2) of Directive 2006/43/EC. For those purposes, the competent authorities of Member States referred to in Article 45 of Directive 2006/43/EC may also register the auditors and audit entities that carry out audits of the annual or consolidated accounts of companies incorporated in the third countries listed in Annex II to this Decision.
4.   Notwithstanding paragraph 2, Member States may apply their investigation and penalty systems to the auditors and audit entities that carry out audits of the annual or consolidated accounts of companies incorporated in third countries listed in Annex II.’;
(c)the following paragraph 5 is added:
5.   Paragraph 2 shall be without prejudice to cooperative arrangements on quality assurance reviews between the competent authorities of a Member State and the competent authorities of a third country listed in Annex II provided that such an arrangement meets all the following criteria:
(a)it includes carrying out quality assurance reviews on the basis of equality of treatment;
(b)it has been communicated in advance to the Commission;
(c)it does not pre-empt any Commission decision under Article 47 of Directive 2006/43/EC.’;
(3)Article 4 is replaced by the following:
Article 4
Point 10 of the first paragraph of Article 1 shall cease to apply on 31 July 2013.’;
(4)the Annex is replaced by Annex I to this Decision;
(5)Annex II is added as set out in Annex II to this Decision.

Article 2
This Decision is addressed to the Member States.
Done at Brussels, 13 June 2013.
For the Commission
Michel BARNIER
Member of the Commission
(1)  OJ L 157, 9.6.2006, p. 87.
(2)  OJ L 15, 20.1.2011, p. 12.
ANNEX I
LIST OF THIRD COUNTRIES AND TERRITORIES

Abu Dhabi
Brazil
Dubai International Financial Centre
Guernsey
Hong Kong
India
Indonesia
Isle of Man
Israel
Jersey
Malaysia
Taiwan
Thailand

ANNEX II

LIST OF THIRD COUNTRIES
Bermuda
Cayman Islands
Egypt

Mauritius
New Zealand
Russia
Turkey