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风控趋严 一些曾在年报上签字的注会被注销资格

2017-09-12 09:17:31   新华网

上周,北京注册会计师协会披露了一份注销45名执业注册会计师注册的通知,记者发现,其中一些注册会计师曾在资本市场频频亮相。

北京注册会计师协会称,注销的主要原因是这些人“不在会计师事务所专职执业”,因此,根据《注册会计师注册办法》(财政部令第25号)第十九条规定,作出了注销注册的决定。有业内人士介绍,此举意在加强执业监管,显示了协会对风控的态度。

  这些注会“曾经很忙”

被注销注册的45人中,大华会计师事务所(特殊普通合伙)的田玉萍的证券业务曾非常繁忙。

简单查阅就可以看到,在大华所的证券业务领域,张燕和田玉萍是一对搭档,做业务时,张燕作为第一签字人,而田玉萍是第二签字人。比如,这对搭档是上市公司轴研科技2012年、2013年年度报告的审计签字注册会计师,轴研科技2014年配股验资报告的注册会计师。

这对搭档现身次数最多的是在新三板挂牌公司的审计中,其签字经办过的挂牌公司业务包括:昌润钻石2013年年度报告、酷买网2013年年度报告和2015年股票发行、数据堂2014年年度报告、中能兴科2015年8月的股票发行、邦瑞达2015年9月的公开转让等等。

可以看出,田玉萍在大华所实际从事证券业务的时间至少有四年,而且,其2015年的业务非常密集:6月、8月、9月都有。

记者还发现,由“不在会计师事务所专职执业”者审计上市公司财报的例子还有不少。葵花药业2016年年度报告的签字会计师是瑞华会计师事务所(特殊普通合伙)的荣健、马红玲。其中,马红玲也在此次被注销注册的名单里。

其实,不仅北京,各地都有这种情况。根据上海注册会计师协会披露的信息,记者发现,出现在7月注销注册会计师名单中的立信会计师事务所(特殊普通合伙)的许维豪,在之前的4月份还完成了苏大维格关于常州华日升反光材料有限公司业绩承诺完成情况的专项审核报告的工作。

那么,从业这么多年、业务这么密集的证券签字注册会计师,怎么会突然因为“非专职执业”问题而被注销执业资格呢?

  执业监管力度提升

对此,有关人士表示,这只是“正常的‘执(业)’转‘非(执业)’”。不过,也有专业人士提醒,从行文看,北京注册会计师协会与上海注册会计师协会的表述,还是有一些不同的。

在上海的通告中,内容多是:“因辞职离所等原因,已提出注销注册会计师注册申请。根据《注册会计师注册办法》的有关规定,现决定注销注册会计师注册。”而北京的通告则是:“鉴于你们不在会计师事务所专职执业,根据《注册会计师注册办法》第十九条规定,现决定注销你们的执业注册会计师注册。”

有业内人士表示,离职肯定要注销执业资格,但“不在会计师事务所专职执业”,则也可能仍在会计师事务所工作,只是不在审计等相关业务岗位上,也会被注销执业资格。“我觉得,今后这种情况会越来越严格。”该业内人士表示。

据介绍,在业内,会计师事务所一般为了隔离风险,具体做项目的人和签字的人可能不完全是同一批人。因此,签字注会的职业能力决定了其对风险控制的把控程度。针对这种情况,提升执业监管,也显示了协会对风控的态度。(记者 李小兵)

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