Chapter I General Provisions
Article 1 In order to strengthen the integrity construction of CPA industry in our province, standardize the practice behavior of accounting firms (hereinafter referred to as "firms") and certified public accountants, prevent criminals and illegal intermediaries from issuing false authentication reports, safeguard social public interests and legitimate rights and interests of the industry, and comprehensively enhance the social credibility of the industry, these Measures are formulated according to the relevant requirements of the CICPA and the actual situation of our province.
Article 2 Shandong Institute of Certified Public Accountants (hereinafter referred to as SIPA) shall introduce and use the anti-counterfeiting filing system for business reports (hereinafter referred to as anti-counterfeiting filing system) in accordance with these Measures, and conduct self-discipline management.
Article 3 These Measures shall apply to business reports issued by legally established firms or branches in Shandong Province (including branches established in Shandong Province by firms from other provinces), as well as business reports issued by firms or branches outside the province when performing business in our province.
Article 4 The anti-counterfeiting mark used in the anti-counterfeiting filing system is a specific mark used to prove that the business report is issued by a legally approved firm with legal practice qualifications, including an anti-counterfeiting QR code and an anti-counterfeiting number. The subject of legal responsibility for business reports is the signed certified public accountant and his firm, and the Institute of Certified Public Accountants does not bear any legal responsibility for business reports.
Article 5 The business report issued by a firm shall use anti-counterfeiting marks. The chief accountant of the firm is the first person responsible for the anti-counterfeiting filing of business reports, and is responsible for the authenticity, accuracy and completeness of relevant business information reported by the firm.
Article 6 The personnel who develop, maintain and manage the anti-counterfeiting filing system, the personnel who input, modify and transmit the business filing information, and the personnel who manage, summarize and analyze the filing information on a daily basis are responsible for keeping the relevant information involved in the anti-counterfeiting filing system confidential.
Chapter II Establishment, Use and Management of Anti-counterfeiting Reporting System
Article 7 The AICPA is responsible for developing, constructing and maintaining the anti-counterfeiting filing system, and constantly improving it in the process of application and implementation.
Article 8 The anti-counterfeiting filing system is divided into two modules: one is the use module of provincial offices (including branches, the same below); The second is the use of modules in offices outside the province.
(1) When filing, the firms in the province enter their account number and password under the window of "Anti-counterfeiting Reporting System" on the website of the Provincial Institute of Accountants, enter the "Reporting Anti-counterfeiting Reporting" module under the business declaration, and fill in the columns item by item according to the business implementation.
(2) When reporting by a foreign firm, report it in the module of "Anti-counterfeiting Reporting of Business Reports of Foreign Firms" on the website of the Provincial Institute of Accountants; Fill in the basic information, report the business information, click Submit to verify the mobile phone verification code (the same mobile phone number can only be verified twice a day), and a random security code will be obtained after the mobile phone is verified. Please ask the company to indicate the security code on the cover or the first page of the report.
Article 9 Business report filing is divided into seven categories: financial statement audit, capital verification, securities audit, judicial expertise, economic responsibility audit, other special audits and other businesses. The firm shall fill in the columns according to the requirements of various business filing indicators.
(1) Financial statement audit business: refers to the audit project that takes the overall financial report of the audited entity as the verification object and gives audit opinions on the overall financial report based on general purpose, including annual report audit, interim report audit, quarterly report audit, monthly report audit and benchmark date report audit.
(2) Capital verification business: including the establishment and alteration of capital verification projects.
(3) Securities audit: listed company audit, internal control audit, bond issuance audit, IPO audit, New Third Board audit, etc. A report must be issued by an accounting firm with securities and futures audit qualifications.
(4) Judicial expertise: refers to the audit business entrusted by judicial organs, arbitration institutions or parties to test and judge some specialized issues involved in litigation, arbitration and other activities in accordance with the conditions and procedures prescribed by law.
(5) Economic responsibility audit: refers to the audit of the performance of economic responsibilities of the legal representative or business contractor of an enterprise or institution during the term of office or during the contract period.
(6) Other special audit services: refer to audit projects that, except for items (4) and (5), take some financial indicators as verification objects, or based on the preparation of financial reports for special purposes, express audit opinions on individual or partial financial indicators, or identify and express opinions on special matters through individual or partial financial indicators.
(7) Other businesses: refers to other forensic expertise businesses except the above six business types.
Article 10 A firm shall establish a special person management system for the anti-counterfeiting filing system, and designate a special person to be responsible.
Article 11 The anti-counterfeiting filing of a firm adopts the online real-time filing method, that is, before the firm completes its business and issues a business report, the relevant business information is entered into the anti-counterfeiting filing system in real time to obtain anti-counterfeiting marks.
Article 12 When the firm terminates, the Provincial Association of Accountants will stop the firm from using the anti-counterfeiting filing system.
Chapter III Modification and Cancellation of Anti-counterfeiting Declaration Data
Article 13 If the filing information entered by the firm needs to be modified, the real-time or first-time filing information can be modified by itself within 30 days after the filing information is reported; For more than 30 days, the firm shall submit an application for change of business record signed by the chief accountant and stamped with the official seal of the firm to the provincial AICPA, explaining the reasons for applying for change of record information, which shall be revised by the provincial AICPA after being audited by the provincial AICPA.
Article 14 If a firm enters the business record information into the anti-counterfeiting record system and has obtained the anti-counterfeiting mark, it shall not be revoked in principle. Where the firm and the client reach a termination agreement, the firm shall submit a copy of the termination certificate and relevant business report signed by both parties, and report to the provincial AICPA for review and cancellation.
Chapter IV Handling of Abnormal Reports
Fifteenth provincial institute of certified public accountants shall set up an early warning index for abnormal situations in the anti-counterfeiting filing system, and the system will automatically prompt if abnormal situations occur.
Article 16 The AICPA shall monitor the relevant information of the anti-counterfeiting filing system in real time. For firms with abnormal filing conditions, they will be reminded, interviewed, suspended from using the anti-counterfeiting filing system, and conducted on-the-spot investigations.
Seventeenth firms in one of the following circumstances in the anti-counterfeiting record, given a written or telephone reminder by the provincial AICPA:
(a) the anti-counterfeiting filing system has not been filed within 3 months after it is put into use;
(2) There are many errors and omissions in the business filing materials;
(3) The number of reports issued is abnormal;
(four) other circumstances that should be given a written reminder.
Eighteenth written or telephone reminder one month later, the firm still exists in the circumstances listed in Article 17, the provincial institute of certified public accountants interview the principal responsible person of the firm.
Nineteenth firms in any of the following circumstances, suspend the use of anti-counterfeiting filing system, the firm by submitting relevant materials to the Provincial Institute of Accountants for manual audit filing:
(1) Obtaining the QR code of the business report by improper means such as inputting false information;
(2) Different content reports use the same QR code;
(three) there are abnormal situations reported, and they are still not corrected after written reminders and interviews;
(four) other circumstances in which the use of the anti-counterfeiting filing system should be suspended.
Article 20 If the business report issued by the firm is not entered into the anti-counterfeiting filing system or the data entered into the filing system is abnormal, the provincial AICPA will order it to make rectification and list it as the key supervision object. Those who refuse to make rectification shall be given corresponding industry penalties.
Article 21 Where a firm enters the filing information by means of false reporting, omission reporting or misstatement, and evades the daily supervision of the provincial AICPA, it shall be given corresponding industry punishment according to the seriousness of the case.
Chapter V Summary and Application of Counterfeiting Report Results
Article 22 The AICPA website establishes an anti-counterfeiting filing inquiry system for business report users and other stakeholders to inquire about the basic information of the business filing of the firm, including the name of the firm, the name of the client, the report number, the project partner or project leader, the total assets (funds) of the audited object, etc.
Article 23 The time limit for inquiring the filing information of relevant business reports of listed companies is 2 weeks after the public disclosure of relevant information of listed companies.
Twenty-fourth of the report data is abnormal, suspected of price competition, complaints, the association will promptly organize personnel to investigate.
Chapter VI Supplementary Provisions
Article 25 These Measures shall be promulgated after being deliberated and adopted by the Standing Council of the Provincial Institute of Accountants, and shall come into force on April 20 16/day.