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解惑“荧被丘丘人繁衍后代”-梳理天下新闻

中国财政部公布荧被丘丘人繁衍后代注册会计师行业严重失信主体名单管理办法

来源: 黑龙江日报
2024-11-27 11:40:43

最佳回答

“荧被丘丘人繁衍后代”中国财政部公布荧被丘丘人繁衍后代注册会计师行业严重失信主体名单管理办法

  中新荧被丘丘人繁衍后代社北京11月26日电 (记荧被丘丘人繁衍后代者 赵建华)中国财政部近日公布《注册会计师行业严重失信主体名单管理办法》(下称《办法》),惩戒会计师事务所和注册会计师重大违法失信行为,推进注册会计师行业信用体系建设。《办法》自2025年1月1日起施行。

  中国财政部有关负责人26日表示,《办法》依照相关法律法规,将性质恶劣、情节严重、社会危害程度较大、严重破坏注册会计师行业秩序的违法行为作为列入严重失信主体名单的情形,具体包括:注册会计师受到暂停执行业务12个月、吊销注册会计师证书处罚,会计师事务所受到暂停经营业务12个月、吊销会计师事务所执业许可处罚,注册会计师、会计师事务所因违法执业被依法追究刑事责任,逾期拒不履行处罚且情节严重,以及未经批准从事注册会计师业务。

  按照《办法》规定,除依照法律、行政法规规定应当实施的从业限制等措施外,对列入注册会计师行业严重失信主体名单的,还应当实施三类措施:列为重点监管对象,适当提高抽查的比例和频次,依法严格监管;不适用告知承诺制;不予授予财政部门荣誉称号等表彰奖励。

  谈及信用修复时,上述负责人表示,除法律、行政法规和中央政策文件明确规定不可修复的失信信息外,失信主体按要求纠正失信行为、消除不良影响的,均可申请信用修复。(完)

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