财政部有关负责人就制定《注册会计师行业严重失信主体名单管理办法》答记者问(3)
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; WIDOWS: 2; TEXT-TRANSFORM: none; FONT-STYLE: normal; TEXT-INDENT: 24pt; MARGIN: 0pt 0pt 10.5pt; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: Calibri; WHITE-SPACE: normal; ORPHANS: 2; BACKGROUND: rgb(255,255,255); LETTER-SPACING: normal; COLOR: rgb(51,51,51); FONT-SIZE: 14px; FONT-WEIGHT: 400; WORD-SPACING: 0px; PADDING-TOP: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial" class=p align=justify><SPAN style="PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 宋体; LETTER-SPACING: 0pt; FONT-SIZE: 12pt; PADDING-TOP: 0px; background-size: initial; background-origin: initial; background-clip: initial">答：</B><SPAN style="PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 宋体; LETTER-SPACING: 0pt; FONT-SIZE: 12pt; PADDING-TOP: 0px; background-size: initial; background-origin: initial; background-clip: initial">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：一是列为重点监管对象<SPAN style="PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; PADDING-TOP: 0px">，适当提高抽查的比例和频次，依法严格监管<SPAN style="PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 宋体; LETTER-SPACING: 0pt; FONT-SIZE: 12pt; PADDING-TOP: 0px">；二是不适用告知承诺制；三是不予授予财政部门荣誉称号等表彰奖励。</P>
<SPAN style="PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 宋体; LETTER-SPACING: 0pt; FONT-SIZE: 12pt; PADDING-TOP: 0px; background-size: initial; background-origin: initial; background-clip: initial"> <SPAN style="PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 宋体; LETTER-SPACING: 0pt; FONT-SIZE: 12pt; PADDING-TOP: 0px; background-size: initial; background-origin: initial; background-clip: initial">问：</B>请问</B><SPAN style="PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 宋体; LETTER-SPACING: 0pt; FONT-SIZE: 12pt; PADDING-TOP: 0px; background-size: initial; background-origin: initial; background-clip: initial">列入注册会计师行业严重失信主体名单的失信主体</B>能否进行</B><SPAN style="PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 宋体; LETTER-SPACING: 0pt; FONT-SIZE: 12pt; PADDING-TOP: 0px; background-size: initial; background-origin: initial; background-clip: initial">信用修复？</B><SPAN style="PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 宋体; LETTER-SPACING: 0pt; FONT-SIZE: 12pt; PADDING-TOP: 0px; background-size: initial; background-origin: initial; background-clip: initial"><o:p></o:p></B></P>
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