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◆关于印发《会计师事务所审计档案管理办法》的通知2016年1月11日,财政部、国家档案局发布了《会计师事务所审计档案管理办法》,规定的审计档案不仅包括按照法律法规和执业准则要求形成的审计工作底稿,而且包括具有保存价值、应当归档管理的与执行审计业务有关的其他历史记录。自2016年7月1日开始实施。
◆ Notice on Printing and Distributing the Administrative Measures on Auditing Archives of Certified Public Accountants On January 11, 2016, the Ministry of Finance and the State Archives released the Measures for the Administration of Auditing Archives of Certified Public Accountants, which stipulated that the auditing archives not only include the requirements of laws and regulations and practice Guidelines require the formation of the audit working papers, but also includes the preservation of the value, should be archived and managed the implementation of audit business related to other historical records. Effective July 1, 2016.