會財局黃天祐:不擔心個別審計事件而擔心港會計界出現問題 (15:15) – 20240711 – 即時財經新聞

而2022年會財局查察報告顯示,類別A會計行獲評1分至2分查察項目的百分比為55%,當時33個項目中,有18個獲評1至2分。

黃天祐指出,報告發現大型會計行於風險管理(SQM)方面有明顯改善,而小型類別B(分別審計10至100間)、類別C和審計(10間以下)中小會計行的評分不太滿意,但於查察過程中發現中小行有所改善,當中有3間中小會計行有改善,他形容該現象為可喜。

會財局查察部署任主管劉建特別指出,類別A佔港會計審計服務市場的份額約達九成,但6間被查察的類別A會計行中,當中有一間於過去幾年並沒有改善,若剔除該間會計行的話,今年則有一半以上的項目屬。

會財局行政總裁賴翠碧表示,2023年查察報告亦有加入類別A及類別B會計行的名稱,昐以新做法以提升監管透明度,以及希望提升會計行的問責性,激勵會計行提升審計質素及自律性,以及投資者和上市實體能透過報告助分別作更佳的決定。

據會財局提供的數字顯示,國衛(HLB)被評為於1分至2分的查察結果為零宗,3分(需要改進)及4分(需要大幅改進),則分別有4間和1間。

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