medium
2025-01-20
Notice on Issuing 'Chinese Certified Public Accountant Independence Standard No. 1 — Independence Requirements for Financial Statement Audit and Review Engagements'
《中国注册会计师独立性准则第1号——财务报表审计和审阅业务对独立性的要求》印发
财政部
mof
This document formally issues the first national standard on independence for certified public accountants, establishing the core requirements for maintaining independence in financial statement audit and review engagements.
Document Text
1,776 characters
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财会〔2024〕29号<br>
中国人民银行、审计署、国务院国资委、海关总署、税务总局、市场监管总局、金融监管总局、中国证监会、国家外汇局,最高人民法院,各省、自治区、直辖市财政厅(局),新疆生产建设兵团财政局: <br>
为深入贯彻落实党中央、国务院决策部署,顺应经济社会发展对注册会计师诚信执业和独立性的更高要求,进一步提升审计质量,保持与国际职业会计师道德守则的持续动态趋同,中国注册会计师协会起草了《中国注册会计师独立性准则第1号——财务报表审计和审阅业务对独立性的要求》。现予批准印发。 <br>
执行中如有问题,请及时反馈中国注册会计师协会。 <br>
附件:中国注册会计师独立性准则第1号——财务报表审计和审阅业务对独立性的要求 <br>
财政部<br>
2024年12月31日
Topics
accounting standards
financial regulation
audit oversight
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2025-01-20 |
| Category | major_policy |
| Policy Area | 会计监管 |
| CMS Category | 政策发布 |
Verification
References (1)
| unkn 财会〔2024〕29号 | formal |
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