證監會(hui)7月3日消(xiao)息(xi)，財政部、證監會(hui)日前制(zhi)定了(le)《會(hui)計師事務(wu)所(suo)從事證券(quan)服務(wu)業(ye)務(wu)信(xin)息(xi)披(pi)露(lu)(lu)規定》。此舉旨在為(wei)(wei)適應股票發行注冊制(zhi)改革后市(shi)場(chang)對高質量(liang)會(hui)計信(xin)息(xi)和審計執業(ye)水(shui)平的需求，強化(hua)以信(xin)息(xi)披(pi)露(lu)(lu)為(wei)(wei)核心的監管理(li)念，健(jian)全會(hui)計師事務(wu)所(suo)信(xin)息(xi)披(pi)露(lu)(lu)相關規則(ze)，提高證券(quan)審計市(shi)場(chang)透明度。該規定自7月1日起施行。

　　會(hui)計(ji)(ji)師事(shi)(shi)務(wu)(wu)(wu)所(suo)披露證券服務(wu)(wu)(wu)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)相(xiang)關信(xin)息，適用該規定。會(hui)計(ji)(ji)師事(shi)(shi)務(wu)(wu)(wu)所(suo)應當保證所(suo)披露信(xin)息的真實、準確(que)、完(wan)整、及時，不得有虛假(jia)記載、誤導性陳述或重大遺漏。該規定要求會(hui)計(ji)(ji)師事(shi)(shi)務(wu)(wu)(wu)所(suo)披露的證券服務(wu)(wu)(wu)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)類型為(wei)境(jing)內(nei)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)，包括擬上(shang)市公(gong)(gong)(gong)(gong)(gong)司(si)(si)審(shen)(shen)(shen)計(ji)(ji)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)、上(shang)市公(gong)(gong)(gong)(gong)(gong)司(si)(si)年(nian)(nian)度(du)(du)財(cai)務(wu)(wu)(wu)報表審(shen)(shen)(shen)計(ji)(ji)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)、非(fei)上(shang)市公(gong)(gong)(gong)(gong)(gong)眾(zhong)公(gong)(gong)(gong)(gong)(gong)司(si)(si)年(nian)(nian)度(du)(du)財(cai)務(wu)(wu)(wu)報表審(shen)(shen)(shen)計(ji)(ji)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)、公(gong)(gong)(gong)(gong)(gong)開發(fa)行公(gong)(gong)(gong)(gong)(gong)司(si)(si)（企業(ye)(ye)(ye)(ye)）債券的發(fa)行人（上(shang)市公(gong)(gong)(gong)(gong)(gong)司(si)(si)、非(fei)上(shang)市公(gong)(gong)(gong)(gong)(gong)眾(zhong)公(gong)(gong)(gong)(gong)(gong)司(si)(si)除外）年(nian)(nian)度(du)(du)財(cai)務(wu)(wu)(wu)報表審(shen)(shen)(shen)計(ji)(ji)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)、擬掛牌公(gong)(gong)(gong)(gong)(gong)司(si)(si)審(shen)(shen)(shen)計(ji)(ji)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)。

　　該規定(ding)指出，會計師(shi)事(shi)務(wu)所(suo)應當(dang)披(pi)露上一(yi)年(nian)(nian)度(du)證券(quan)(quan)服務(wu)業務(wu)有關(guan)(guan)信息，包(bao)括主(zhu)要行(xing)業、客戶家(jia)數、資產(chan)規模總(zong)額、收費總(zong)額。會計師(shi)事(shi)務(wu)所(suo)應當(dang)披(pi)露上一(yi)年(nian)(nian)度(du)本(ben)(ben)所(suo)及本(ben)(ben)所(suo)執業人員(yuan)因執業行(xing)為受到刑事(shi)處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)、行(xing)政處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)、證券(quan)(quan)市場禁入、行(xing)政處(chu)(chu)(chu)(chu)(chu)理(li)(li)、注冊會計師(shi)協會自律(lv)懲戒、證券(quan)(quan)交易所(suo)紀(ji)律(lv)處(chu)(chu)(chu)(chu)(chu)分情況。對(dui)于(yu)各類(lei)處(chu)(chu)(chu)(chu)(chu)理(li)(li)處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)，應當(dang)逐項(xiang)披(pi)露處(chu)(chu)(chu)(chu)(chu)理(li)(li)處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)對(dui)象、處(chu)(chu)(chu)(chu)(chu)理(li)(li)處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)決定(ding)文號、處(chu)(chu)(chu)(chu)(chu)理(li)(li)處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)決定(ding)名稱、處(chu)(chu)(chu)(chu)(chu)理(li)(li)處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)類(lei)型、處(chu)(chu)(chu)(chu)(chu)理(li)(li)處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)機關(guan)(guan)、處(chu)(chu)(chu)(chu)(chu)理(li)(li)處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)事(shi)由(you)、處(chu)(chu)(chu)(chu)(chu)理(li)(li)處(chu)(chu)(chu)(chu)(chu)罰(fa)(fa)日期等。

　　會(hui)計(ji)師事(shi)務所應當披露上一年度本所因執業行為承擔民事(shi)賠償情況。對(dui)于(yu)各類生效判(pan)(pan)(pan)決，應當逐項(xiang)披露生效判(pan)(pan)(pan)決名稱、生效判(pan)(pan)(pan)決文號、承擔民事(shi)賠償金額、判(pan)(pan)(pan)決機關(guan)、判(pan)(pan)(pan)決事(shi)由、判(pan)(pan)(pan)決日(ri)期。

　　會(hui)(hui)計(ji)師(shi)(shi)事務(wu)(wu)所應(ying)當在按(an)照《會(hui)(hui)計(ji)師(shi)(shi)事務(wu)(wu)所從(cong)事證(zheng)券(quan)服務(wu)(wu)業務(wu)(wu)備案管(guan)理(li)辦法》（財會(hui)(hui)〔2020〕11號）、《證(zheng)券(quan)服務(wu)(wu)機(ji)構從(cong)事證(zheng)券(quan)服務(wu)(wu)業務(wu)(wu)備案管(guan)理(li)規定》（證(zheng)監會(hui)(hui)工業和(he)信(xin)息(xi)化部(bu)司法部(bu)財政部(bu)公告2020年(nian)第(di)52號）完(wan)成(cheng)證(zheng)券(quan)服務(wu)(wu)業務(wu)(wu)年(nian)度備案后，按(an)該規定于每(mei)年(nian)5月31日前披露上一年(nian)度相關(guan)信(xin)息(xi)。相關(guan)信(xin)息(xi)自披露之日起應(ying)保留至少3年(nian)。會(hui)(hui)計(ji)師(shi)(shi)事務(wu)(wu)所應(ying)當指定專人(ren)(ren)做好信(xin)息(xi)披露工作，會(hui)(hui)計(ji)師(shi)(shi)事務(wu)(wu)所首席合伙人(ren)(ren)對本所信(xin)息(xi)披露工作負主(zhu)體責任(ren)，分管(guan)合伙人(ren)(ren)負主(zhu)管(guan)責任(ren)。