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Notice by the Ministry of Finance, the State-Owned Assets Supervision and Administration Commission of the State Council, and the State Administration for Financial Regulation of Strengthening Inspection of Audit Reports
[Effective]
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财政部、国务院国资委、金融监管总局关于加强审计报告查验工作的通知
[现行有效]
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【法宝引证码】
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| Notice by the Ministry of Finance, the State-Owned Assets Supervision and Administration Commission of the State Council, and the State Administration for Financial Regulation of Strengthening Inspection of Audit Reports | | 财政部、国务院国资委、金融监管总局关于加强审计报告查验工作的通知 |
| (No. 15 [2023] of the Ministry of Finance) | | （财会〔2023〕15号） |
| The finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government; the Shenzhen Finance Bureau; the Financial Bureau of Xinjiang Production and Construction Corps; the State-owned Assets Supervision and Administration Commission of all provinces, autonomous regions, and municipalities directly under the Central Government, cities under separate state planning, and Xinjiang Production and Construction Corps; all local financial regulatory bureaus; the Chinese Institute of Certified Public Accountants; the China Banking Association; all provincial associations of certified public accountants; all banking financial institutions; all accounting firms; relevant state-owned enterprises; and other relevant entities: | | 各省、自治区、直辖市财政厅（局），深圳市财政局，新疆生产建设兵团财政局，各省、自治区、直辖市及计划单列市和新疆生产建设兵团国资委，各地金融监督管理局，中国注册会计师协会，中国银行业协会，各省级注册会计师协会，各银行业金融机构，各会计师事务所，有关国有企业，其他有关单位： |
| For the purposes of implementing the requirements of the Notice by the General Office of the CPC Central Committee and the General Office of the State Council of Issuing the Opinions on Further Strengthening Financial and Accounting Supervision, and the Opinions of the General Office of the State Council on Further Standardizing the Financial Audit Order and Promoting the Sound Development of the Certified Public Accountant Industry (No. 30 [2021], General Office of the State Council), strengthening the informationization regulation in the certified public accountants (CPA) industry, and strengthening inspection of audit reports, you are hereby notified of the following matters: | | 为贯彻落实《中共中央办公厅 国务院办公厅印发＜关于进一步加强财会监督工作的意见＞的通知》、《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）要求，加强注册会计师行业信息化监管，强化审计报告查验，现将有关事项通知如下： |
| I. General requirements | | 一、总体要求 |
| Under the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics in a New Era, spirit of the 20th CPC National Congress shall be thoroughly implemented, decisions and arrangements of the CPC Central Committee and the State Council shall be diligently implemented, the regulation and business guidance of the CPA industry shall be further strengthened, the application of nationwide audit report verification codes shall be promoted, and information technology means shall be utilized to crack down on illegal behaviors that illegal institutions issue false audit reports by counterfeiting names of accounting firms, and individual accounting firms issue multiple audit reports for the same audit matters in violation of laws and regulations, to promote the improvement of audit quality and accounting information quality, and more effectively maximize the important role of the CPA industry in maintaining market order and serving national construction. | | 以习近平新时代中国特色社会主义思想为指导，深入贯彻党的二十大精神，认真落实党中央、国务院决策部署，进一步加强注册会计师行业监管和业务指导，推动实现全国范围审计报告验证码应用，运用信息化手段打击不法机构假冒会计师事务所名义出具虚假审计报告、个别会计师事务所为同一审计事项违规出具多份审计报告等违法违规行为，促进提升审计质量和会计信息质量，更加有效发挥注册会计师行业在维护市场秩序、服务国家建设中的重要作用。 |
| II. Scope of inspection of audit reports | | 二、审计报告查验范围 |
| Accounting firms shall, in accordance with the provisions, upload the reports issued for the audit business (hereinafter referred to as the “audit report”) as stipulated in Article 14 of the Law of the People's Republic of China on Certified Public Accountants to the Unified Supervision Platform of the Chinese CPA Profession (http://acc.mof.gov.cn, hereinafter referred to as the “unified supervision platform”) and apply for coding. Audit report users such as audited entities, banks, the public, and regulatory institutions may inspect through the Unified Supervision Platform whether the audit reports have been issued by the accounting firms having obtained the practice licenses according to the law, whether the reporting formalities have been undergone on the Unified Supervision Platform and the corresponding national unified verification code has been obtained. | | 会计师事务所应当按照规定将其承办《中华人民共和国注册会计师法》第十四条规定审计业务出具的报告（以下简称审计报告）上传注册会计师行业统一监管平台（网址http：//acc.mof.gov.cn，以下简称统一监管平台）并申请赋码。被审计单位、银行、社会公众、监管机构等审计报告使用者可以通过统一监管平台查验审计报告是否由依法取得执业许可的会计师事务所出具、是否在统一监管平台报备并相应取得全国统一的验证码等。 |
| III. Audit report inspection methods | | 三、审计报告查验方式 |
| Audit report users may inquire audit report preparation, coding and key indicators of financial statements through the Unified Supervision Platform or mobile phone apps. | | 审计报告使用者可通过统一监管平台或手机应用程序等方式，查询审计报告报备、赋码以及财务报表关键指标等情况。 |
| 1. Inspection through the Unified Supervision Platform. There is the function of “inspection of audit reports” on the Unified Supervision Platform. Audit report users may conduct inspection through the query codes in the lower right corner of the audit reports provided by audited entities or accounting firms, and the electronic or paper audit reports, among others. According to the situation of mastering query materials by audit report users, there are three different inspection methods: First, quick inspection. An audit report user who has mastered the query code may inquire information such as the name of the accounting firm, the name of the signatory CPA, the name of the audited entity, and the date when the audit report was issued. Second, uploading audit reports for verification. Audit report users who have mastered an electronic audit report may directly upload the electronic audit reports for verification. When the Unified Supervision Platform assigns verification codes to audit reports, the tamper-proof technology shall be adopted. Where an electronic audit report submitted by an audit report user is tampered with or not reported on the Unified Supervision Platform, the system will display “This report has not been filed in the system” after automatic comparison. Third, inspection of report coding and key indicators of financial statements. An audit report user who has mastered the audit report code and key indicators of financial statements such as total assets, total liabilities, total profits and total revenue may enter the audit report code and key indicators of financial statements for verification. After automatic comparison, the system will present whether the relevant situation is consistent with the reporting situation (to ensure data security, the system will only present whether the comparison results are consistent, rather than the specific data in audit reports). | | （一）通过统一监管平台进行查验。统一监管平台设有“审计报告查验”功能，审计报告使用者可通过被审计单位或者会计师事务所提供的审计报告右下角的查询编码、审计报告电子版或纸质版文件等进行查验。根据审计报告使用者掌握查询资料的情况，设有三种不同的查验方式：一是快捷查验。对于掌握查询编码的审计报告使用者，可通过编码查询会计师事务所名称、签字注册会计师姓名、被审计单位名称、审计报告出具日期等信息。二是上传审计报告查验。对于掌握审计报告电子版的审计报告使用者，可直接上传电子版审计报告进行查验。统一监管平台对审计报告赋予验证码时采取防篡改技术，审计报告使用者提交的电子审计报告被篡改或未在统一监管平台进行报备的，系统自动比对后，将显示“此报告未在本系统备案”。三是报告编码和财务报表关键指标查验。对于掌握审计报告编码和资产总额、负债总额、利润总额、收入总额等财务报表关键指标的审计报告使用者，可输入审计报告编码和财务报表关键指标进行查验，系统自动比对后显示有关情况是否与报备情况一致（为保障数据安全，只显示比对结果是否一致，不显示审计报告中的具体数据）。 |
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