Fujian Provincial Institute of Certified Public Accountants **** Year Work Summary and 2019 Work Ideas

The first part of the 2005 work summary In 2005, according to the unified deployment of the Ministry of Finance and the Chinese Institute of Certified Public Accountants on the development of the industry, the Fujian Provincial Institute of Certified Public Accountants actively carried out the important thinking of the "Three Represents" under the leadership of the Fujian Provincial Party Committee. With the industry's integrity construction as the main line, strengthen the construction of self-discipline management system in the industry and promote the sustainable and healthy development of the industry. First, strengthen self-discipline supervision and construction, improve the industry's integrity level and carry out comprehensive inspection of the asset assessment industry. According to the unified deployment of the Ministry of Finance, combined with the actual situation of the province, the Provincial Department of Finance and Enterprise Office jointly organized the comprehensive inspection of the province's asset assessment industry. The inspection contents mainly include the conditions for establishment of asset appraisal institutions, internal management system and quality control system, the quality of evaluation reports in the past three years, and the professional ethics of registered asset appraisers. There were 57 evaluation agencies inspected and 371 registered asset appraisers. The self-inspection and key inspections reached 100%. A total of 229 asset evaluation reports were randomly selected from the field inspection. Through this inspection, it is reflected that most of the evaluation agencies can conduct asset assessment business in accordance with the practice norms, but there are also many problems in terms of qualifications and quality of practice. The qualifications are mainly manifested in the shortage of personnel and part-time work. In terms of the quality of practice, there are widespread reports that the basic content and format are not standardized, the working papers are incomplete, and the evaluation procedures are flawed; the problems in the practice environment and internal management cannot be ignored, such as Price competition, improper management of professional risk funds, etc. In response to the problems found in the inspection, the Enterprise Department of the Ministry of Finance and Economy of the People's Republic of China gave the industry assessment and criticism to the two evaluation agencies, and imposed penalties for rectification within a time limit; the two registered asset appraisers were criticized by the industry; and 36 evaluation agencies were allowed to rectify and talk within a time limit. Remind the corresponding industry self-discipline punishment; report to the China Association for the Appraisal to revoke the registration qualification of 5 registered asset appraisers and approve the transfer of 2 registered asset appraisers to non-practicing members. Two other evaluation agencies have acknowledged that there are problems with the quality of their practice and have taken the initiative to revoke their qualifications for asset evaluation. Carry out the quality inspection of the accounting firm's practice. In order to strengthen the self-discipline supervision of the CPA industry and improve the professional quality and practice quality of accounting firms and CPAs, according to the unified deployment of the CICPA, the Association carried out the quality inspection of the CPA firm in 2005. The inspection work is combined with comprehensive self-examination and key inspections. The whole inspection work is divided into four stages: preparation stage, self-examination stage, field inspection stage and summary treatment. There are 40 accounting firms listed for inspection, with an inspection surface of 27.21%, of which 28 were newly approved. The inspection includes aspects such as professional quality, professional ethics, and internal quality control. A total of 617 audit reports and capital verification reports were conducted on-site inspections, and the proportion of random inspections was 10.41%. Through industry self-discipline inspection, the industry's risk awareness has been further improved, and the practice of practicing institutions has been promoted. The problems found in the inspection are mainly reflected in the ineffective implementation of the internal management system of the firm, the three-level review in the form, the file management and audit report formats are not standardized; the audit procedures of some reports are not in place; some important accounting statements are important and important. The conclusions of accounting matters lack sufficient and appropriate audit evidence support; the major issues were not fully disclosed, and the types of opinions were inappropriate. Handling situation: The general public problem of existence is notified to the industry in the form of archives; the seven accounting firms with more problems and more internal management are respectively issued the rectification notice, and they are clearly included in the review object next year. Start the risk alert mechanism. According to the characteristics of self-discipline management in the industry, the company has raised objections to the special audit report issued by an accounting firm, and the asset valuation company may have problems in the process of restructuring a chemical fertilizer plant. The risk warning letter requires the practicing institution to maintain independence, objectivity and fairness in the course of practice, fulfill the necessary procedures, strengthen communication with the entrusting unit, and maintain due professional care and awareness of risk prevention. Assist in the implementation of administrative supervision. Actively assisted the Provincial Finance Department Supervision Bureau to carry out administrative supervision and administrative punishment: First, organize expert demonstrations to conduct expert arguments against Xiamen Bank of China on the special report issued by an accounting firm under the entrustment of the public security department, and the Office of Supervision and Supervision Opinions were issued that did not have the effect of statutory certification; the second was to assist the Office of Supervision and Supervision to convene an expert discussion meeting and issue a letter of recommendation to the Provincial Commission for Discipline Inspection, and to assist in the treatment of Ximen Village to reflect the audit quality of an accounting firm; the third is to deal with three asset appraisal agencies. The problem of establishing a branch in violation of regulations; the fourth is to revoke the registration qualification of a certified public accountant. Second, carry out professional standards construction and technical guidance, improve risk prevention awareness and actively carry out professional consultation. For industry comers, inquiries and practice standards, for the relevant practice issues that have been clearly stipulated, all are enthusiastic and sincere to answer; if the current practice norms are not clearly stipulated, they will be promptly transferred to the CIC or suggest to turn to the relevant departments for consultation. Play the role of the association's professional social group. Seriously complete the research task of research and research. According to the deployment of the Accounting Department of the Ministry of Finance and the commission of the Accounting Department of the Provincial Department of Finance, the research on research topics is completed on time and in good quality, namely, the relationship between the administrative management of the CPA profession and the industry self-discipline and the Management Regulations of Accounting Firms. Assist in the completion of the AICPA's solicitation of opinions on the draft of the audit and evaluation criteria project, and timely forward relevant professional standard files and notices to remind the industry to enhance risk prevention capabilities. Third, strengthen services, standardize registration management, change style, and strengthen services. Highlight the spirit of serving members, dilute the concept of government and administration, do things according to law, and do everything, do legal and policy basis, so that "service, supervision, management, coordination" are carried out under laws and regulations. . In the course of work, we abide by the provisions of the building of clean government and the construction of efficiency, and complete the tasks assigned by the leaders on time and in quality. There is no “eat, take, card, want, report” and push in the work, deliberately delaying, Difficulties and other phenomena. Those who come to work can not only adhere to principles, but also receive warm hospitality. Anything that can be solved by telephone or mail is solved in this way, and the certificate of annual inspection is sent to the cities and counties in time to facilitate members. In the work, we must continue to deepen the practice of institutions, resolve labor disputes, actively coordinate internal contradictions, and solve problems for members in a timely manner. Pioneering and innovating, standardizing management. In order to improve the quality and practice level of the practicing team, the annual inspection of the two divisions was carried out according to the relevant provisions of the CICPA. The annual inspection data of 1920 practitioners in the province were carefully reviewed, and 1,848 people of the two divisions passed the annual inspection, including: CPA 1463 people and 385 registered asset appraisers. In addition, strengthen daily registration management. Handling 404 person-times of two divisions and non-practicing members, approving 87 certified public accountants and 40 registered asset appraisers; reviewing and publicizing 91 certified accountants to be approved; approving 157 non-practicing members of certified public accountants and registered asset appraisers There are 15 practicing members; 1666 people have improved the non-practicing member database of the two divisions; 254 kinds of certificates have been issued; 238 person-times of correcting database information; 12 person-times for filing personnel. Fourth, strengthen the quality of the industry team, continue to do a good job in the examination and training work. Follow-up education is a long-term, basic job. Based on the training situation in previous years, the Association timely adjusted the training ideas, improved the training methods, revised the training content, and based on the successful experience of the traditional training model, aimed at improving the professional quality and professional ethics of the members, and continuously strengthen the foundation of follow-up education. Management work, establish training management files, enrich the teaching staff, establish a teacher competition mechanism for survival of the fittest, break a single follow-up education and training model, and try multi-form, multi-channel, hierarchical, and sub-category training methods. This year, 8 training courses for certified public accountants have been held. The number of trainees reached 1,262, and the backbone of the business was selected to participate in 283 trainings in 3 national accounting schools. The three accounting firms were re-approved and qualified for the training pilots. The 180 CPAs who completed the follow-up education of CPAs completed the confirmation procedures of the “Accounting Personnel Continuing Education Certificate” to avoid repeated training and were well received by the members. Carefully arrange for the exam registration. Under the active cooperation of the financial departments of various cities and municipalities, the registration of CPA exams this year has fully started the management of IC cards, realizing the modernization of examination management. According to statistics, the number of applicants for this year was 13,866, counting 32,754. The actual participation in the examination was 11,270 person-times, including: “audit” 1395 students, the reference rate was 34.02%, the pass rate was 9.10%; the “accounting” practical test was 3467, the reference rate was 35.50%, and the pass rate was 12.14%. The national average pass rate is 1.82 percentage points higher; the " financial cost management" test is 1751, the reference rate is 31.30%, the pass rate is 10.85%; the "economic law" is 2078 people, the reference rate is 32.67%, the pass rate is up to 14.82%, 2.14 percentage points higher than the national average pass rate, 2585 people in the “tax law”, the reference rate is 37.19%, and the pass rate is 11.14%. For the candidates in our province, apply for the reissue of 74 general certificate. While doing a good job in the CPA examination, in cooperation with the Provincial Personnel Department, the registration of the registered asset appraisers and the implementation of the examination organization were completed. In all kinds of examination organizations, they have achieved "strict organization, no failure", reserved talents for the development of the industry, and laid the foundation for the expansion of the industry team. V. Taking members as the center, highlighting coordination and service functions First, strengthen coordination and communication with the court. In response to the complexity and irregularity of the liquidation work, the Fuzhou Intermediate People's Court participated in the drafting of the “Regulations on Intermediary Participation in Bankruptcy Liquidation”. The procedures further clarify the powers of the courts, accounting firms, asset appraisal institutions, lawyers, auction houses and other professional institutions in the bankruptcy cases, and determine the basic operating rules of the above parties in the bankruptcy case trial activities. At the same time, it also co-organized the "Enterprise Bankruptcy Case Trial and Liquidation Practice Lecture" jointly with the Fuzhou Intermediate People's Court Civil Second Court and the Provincial Lawyers Association Provincial Branch, aiming at standardizing the liquidation work, improving the intermediaries' practice level, preventing the practice risks, and promoting bankruptcy activities. Healthy and orderly development. The second is to strengthen contact with the Provincial Party Committee and the Provincial Industrial and Commercial Bank. Actively recommend two industry representatives to the Provincial Audit Office as the special auditor of the Provincial Audit Office, and participate in the NPC and CPPCC through the industry representatives recommended by the United Front Work Department. The association also actively participates in the research and activities organized by the Department of United Front Work of the Provincial Party Committee, and timely understands and masters the new situations that have emerged in the development of the CPA industry, providing a basis for leadership decision-making. In addition, the Provincial Industrial and Commercial Bank was co-ordinated to discuss the accounting audit business of the accounting firm, and further standardize the bank's auditing fees and procedures for undertaking business. The third is to hire legal counsel to protect the legitimate rights and interests of members. In view of the internal contradictions of individual practicing institutional shareholders, the practicing institutions are unable to carry out their work normally, and the interests of the employees of the firm have been affected. To this end, the association actively intervenes in the coordination work and conducts face-to-face communication and service. The relevant contradictions are obtained to some extent. A better solution, over the past year, a total of nearly 10 practicing institutions to mediate internal disputes, safeguarding the legitimate rights and interests of members. At the same time, the association also employs 6 lawyers as legal consultants to provide legal support and services to members free of charge, and to help members solve daily legal affairs by receiving visits, telephone calls, letters, and mails. In the current year, more than 20 legal consultations were accepted, which has achieved good results. In addition, the Association also issued the "Industry Address Book", striving to expand social influence, strengthen the links between practicing agencies and facilitate work. 6. Strengthening foreign exchanges, promoting industry development and strengthening cooperation with Hong Kong accountants. In order to learn from the experience of Hong Kong counterparts and promote the development of the CPA industry in our province, at the end of June, the Association and the Hong Kong Institute of Certified Public Accountants jointly held the "Shangang Accountant Symposium" in Fuzhou, from the Provincial Department of Finance, the State Administration of Taxation, the Local Taxation Bureau and other departments. More than 20 partners and certified public accountants from accounting firms in Hong Kong and Fuzhou attended the symposium. The two sides discussed how to strengthen the cooperation between the accounting firms in Da Nang and other places in business promotion. The meeting unanimously agreed to strengthen the cooperation between the two accounting firms in business promotion, and to learn from each other's experiences, complement each other's business advantages, complement human resources, change market concepts, change business models, and conduct diversified services in all aspects. It is of practical significance to better develop the CPA business in both places. Held the eighth academic seminar on college accountants. The "Eighth Minke Accountants Academic Seminar" jointly organized by Fujian Provincial Institute of Certified Public Accountants, Taiwan Institute of Certified Public Accountants, Taipei CPA Association and Kaohsiung City CPA Association was held in Taifu Mountain, Fuding City in October. Representatives from three accounting associations from Taiwan, Taipei, Kaohsiung, and more than 50 representatives from the Chinese Institute of Certified Public Accountants, the Taiwan Affairs Office of the Provincial People's Government, provincial finance, taxation departments, some institutions of higher learning, and the CPA profession People attended the meeting. The meeting focused on topics such as tax reform, risk-oriented auditing, accounting firm organization and large-scale development model. News media such as "Southeast TV Station", "Fujian Daily" and "Fuding Daily" made relevant reports on the contents of the meeting. Up to now, the two sides of the Taiwan Straits have successfully held eight academic seminars on Fujian and Taiwan accountants. Through the academic exchanges and seminars between the cross-strait accounting circles, they not only promote exchanges and cooperation between Fujian and Taiwan accountants, but also have a positive effect on cross-strait economic development. It has become one of the important windows for cross-strait economic and cultural exchanges. Seventh, strengthen the construction of the association, improve the industry self-discipline management system, rationalize the evaluation of the industry management system, and strengthen the assessment of self-discipline construction in the industry. According to the spirit of the work conference on strengthening and standardizing asset assessment held in Beijing in February this year, combined with the status quo of the province's industry development, timely accounting department, supervision bureau and enterprise department of the commercial hall, and submitted to the provincial finance department, "to participate in national assets. Report on the status of the evaluation management work meeting and the report on further strengthening and standardizing the management of the asset assessment industry in our province. After the Office of the Director of the Office on April 30, I agreed to resume the Fujian Assets Appraisal Association. At the same time, the administrative supervision function and the administrative examination and approval function of the asset appraisal industry were transferred from the Office of the Supervisory Office and the Accounting Department of the Office to the Office of the Office, and the Asset Appraisal Association was responsible. Industry self-discipline management work. Attach importance to the construction of style and improve the quality of the team. Over the past year, the Association has always adhered to both hands, grasping the management of the industry, focusing on the ideological work style of the staff, focusing on improving the overall quality of all cadres of the Secretariat and promoting the overall development of the work of the Association. One

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