high
2023-05-04
Measures for the Selection and Appointment of Accounting Firms by State-Owned Enterprises and Listed Companies
财政部等3部门制定印发《国有企业、上市公司选聘会计师事务所管理办法》
财政部
mof
This document establishes standardized measures for how state-owned enterprises and listed companies must select and appoint their external auditing firms, aiming to enhance audit quality and corporate governance.
Document Text
1,773 characters
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财会〔2023〕4号<br>
各省、自治区、直辖市财政厅(局)、国资委,深圳市财政局,各计划单列市国资委,新疆生产建设兵团财政局、国资委,各证监局,有关国有企业、上市公司、会计师事务所: <br>
为贯彻落实《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)有关要求,完善国有企业、上市公司选聘会计师事务所有关规定,根据《中华人民共和国公司法》、《中华人民共和国会计法》、《中华人民共和国注册会计师法》等,我们制定了《国有企业、上市公司选聘会计师事务所管理办法》,现予印发,请遵照执行。 <br>
附件:国有企业、上市公司选聘会计师事务所管理办法 <br>
财政部 国务院国资委 证监会<br>
2023年2月20日
Topics
corporate governance
state-owned enterprises
financial regulation
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-05-04 |
| Category | regulation |
| Policy Area | 国有企业监管 |
| CMS Category | 政策发布 |
Verification
References (3)
|
cent
国办发〔2021〕30号
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 |
formal |
| unkn 财会〔2023〕4号 | formal |
| cent 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 | named |
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