????上周,，中國(guó)監(jiān)管機(jī)構(gòu)在華盛頓與美國(guó)上市公司會(huì)計(jì)監(jiān)管委員會(huì)（PCAOB）和美國(guó)證券交易委員會(huì)（SEC）進(jìn)行了會(huì)談,。會(huì)談估計(jì)不是很順利。?

????周一,，美國(guó)證券交易委員會(huì)對(duì)四大國(guó)際會(huì)計(jì)師事務(wù)所中國(guó)業(yè)務(wù)以及德豪國(guó)際（BDO）中國(guó)成員所大華提起了行政訴訟,，指控這些會(huì)計(jì)師事務(wù)所拒絕提供在美上市公司的審計(jì)工作文件，違反了美國(guó)證券法和《薩班斯－奧克斯利法案》（Sarbanes-Oxley Act）,。在此之前,，德勤（Deloitte）也由于相同原因被訴諸法庭，因?yàn)樗芙^提供東南融通（Longtop Financial Technologies）的審計(jì)工作文件,。

????四大會(huì)計(jì)師事務(wù)所發(fā)布聲明,，把這個(gè)問(wèn)題歸咎于外交失敗。?

????筆者相信,，由此將啟動(dòng)一項(xiàng)議程：美國(guó)上市公司會(huì)計(jì)監(jiān)管委員會(huì)可能取消這些中國(guó)會(huì)計(jì)師事務(wù)所的注冊(cè),，禁止它們繼續(xù)向美國(guó)證券交易委員會(huì)提交報(bào)告。除非問(wèn)題得以解決,，否則這可能導(dǎo)致在美國(guó)上市的中國(guó)公司退市,。在華跨國(guó)公司也可能面臨問(wèn)題，因?yàn)槊绹?guó)上市公司會(huì)計(jì)監(jiān)管委員會(huì)的條例要求在跨國(guó)公司審計(jì)中承擔(dān)關(guān)鍵角色的審計(jì)公司必須在這個(gè)委員會(huì)注冊(cè),。對(duì)于在中國(guó)擁有龐大業(yè)務(wù)的美國(guó)跨國(guó)公司而言,，現(xiàn)實(shí)狀況是四大會(huì)計(jì)師事務(wù)所中國(guó)業(yè)務(wù)在其審計(jì)中承擔(dān)了關(guān)鍵角色。要想解決這個(gè)問(wèn)題,，他們可能需要將審計(jì)工作分由幾家事務(wù)所承擔(dān),，沒(méi)有一家事務(wù)所承擔(dān)關(guān)鍵角色。

????筆者估計(jì)下一步會(huì)看到美國(guó)上市公司會(huì)計(jì)監(jiān)管委員會(huì)發(fā)布一項(xiàng)擬議規(guī)定,，撤銷(xiāo)它無(wú)法實(shí)施檢查的會(huì)計(jì)師事務(wù)所的注冊(cè)資格,。筆者預(yù)計(jì)會(huì)在未來(lái)幾周看到這一幕。美國(guó)上市公司會(huì)計(jì)監(jiān)管委員會(huì)的擬議條例將征求公眾建議,，預(yù)計(jì)會(huì)產(chǎn)生激烈反響,。當(dāng)然,，任何條例都必須經(jīng)過(guò)美國(guó)證券交易委員會(huì)的審批批準(zhǔn),。 ?

????譯者：早稻米

????Chinese regulators had meetings in Washington last week with the PCAOB and SEC. ?They must not have gone very well.?

????The?SEC yesterday?charged the Big Four and BDO in China with violations of U.S. securities laws and the Sarbanes-Oxley Act for failing to provide audit working papers for U.S. listed companies. ?This follows the earlier charges against Deloitte for the same issue, and the Court action against Deloitte for failure to produce the working papers for Longtop Financial Technologies.?

????The Big Four?issued statements?pointing blame at diplomatic failure.?

????I believe that this marks the beginning of the process to deregister Chinese accounting firms from the PCAOB and to ban them from practice before the SEC. ?Unless resolved, this will likely lead to the delisting of U.S. listed Chinese companies. Multinational companies in China may also face issues since PCAOB rules require an auditor playing a substantial role in the audit of an MNC be registered with the PCAOB. ?There are situations where the China Big Four are playing a substantial role in the audit of U.S. MNCs that have substantial operations in China. They may need to resolve this by dividing the work among several firms so that no single firm plays a substantial role.??

????I expect the next action we see is the PCAOB releasing a proposed rule that will revoke the registration of any accounting firm it cannot inspect. I expect that we see this in the next few weeks. The proposed PCAOB rule would be sent out for public comment, which should be vociferous. Any rule has to be approved by the SEC.??