Reflection 1. Misunderstanding and blind optimism. From the analysis of the nature of the problem, it is true that some certified public accountants have problems with their understanding of the new company law. The most typical one is the misunderstanding of Article 165 of the new company law. This article stipulates that the company shall make financial and accounting reports at the end of each fiscal year and audit them by accounting firms according to law. Many certified public accountants believe that all corporate enterprises should be audited by certified public accountants according to law. But what should we pay attention to here? According to law? Not in accordance with the new company law itself, but in accordance with other relevant laws and regulations, including industrial and commercial enterprises [2007] No.33? Reduce the burden on enterprises and enhance the pertinence of supervision and management? The provisions of the. According to this regulation, not only do not all companies have to audit, but the annual audit business that many small and medium-sized firms relied on in the past has also become a bubble.
Second, the whole industry failed to get timely guidance. From the promulgation of the new "Company Law" to the issuance of the notice No.33 [2007] of the Industrial and Commercial Enterprise, the author noticed that few CPA associations gave necessary guidance to the industry on the audit issues related to the new "Company Law" and formulated corresponding countermeasures. However, the whole industry has made a unanimous understanding of the new company law, and believes that all corporate enterprises should implement auditing, and the second spring of certified public accountants has arrived nationwide. Notice No.33 [2007] of Industrial and Commercial Enterprises has undoubtedly poured cold water on the CPA industry, and many newly established accounting firms and small and medium-sized firms that used to rely on annual industrial and commercial audits are even more flustered.
In my opinion, if the new company law is promulgated, the whole industry can be organized to study and discuss in time, and the new company law can be fundamentally understood and mastered, the above problems will not occur, at least the problems will not be so serious.
Reflection 3. There are deviations in the follow-up education and training of certified public accountants. The study and training of the new "Company Law" has not attracted the due attention of the CPA industry. In fact, most institutes of certified public accountants only pay attention to the training of auditing and accounting majors in the follow-up education of certified public accountants, but not enough training of other relevant laws and regulations. The storm after the implementation of the new Company Law has brought embarrassment to the CPA industry and exposed the bias in the follow-up education and training of the CPA industry. Therefore, the CPA industry should learn from experience and pay attention to the pertinence and comprehensiveness of follow-up education and training.
Fourth, the comprehensive quality of certified public accountants needs to be improved. For certified public accountants, the company law is not only an important law that must be mastered, but also an important law that should be very familiar with. The author believes that mastering relevant laws and regulations is an important content to measure the comprehensive quality of certified public accountants. Although there are courses related to laws and regulations in the qualification examination for certified public accountants, most certified public accountants only pay attention to auditing and accounting laws and regulations after obtaining the qualification of certified public accountants, and no longer pay attention to other laws and regulations. Therefore, the comprehensive quality of certified public accountants needs to be improved.