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。”
其主要差距為：
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 障 ， 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
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