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港交所(00388.HK)發新指引 要求上市公司更換核數師須股東表決
港交所(00388.HK)發布最新指引以加強企業管治及透明度,將要求香港上市公司必須獲得股東批准才能委任或罷免核數師,同時亦要披露具體的審計費用或範圍,以防止以費用糾紛作為解僱核數師的藉口。上述行動將有效堵塞董事會在缺乏股東即時監督下向核數師施壓令其辭職的漏洞。根據新指引,任何由公司導致核數師辭職的行動,均會被視為主動撤換,必須進行正式投票。目前監管機構正嚴...
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港交所(00388.HK)發新指引 要求上市公司更換核數師須股東表決
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港交所(00388.HK)  +2.200 (+0.538%)    Short selling $75.13M; Ratio 17.944%   發布最新指引以加強企業管治及透明度,將要求香港上市公司必須獲得股東批准才能委任或罷免核數師,同時亦要披露具體的審計費用或範圍,以防止以費用糾紛作為解僱核數師的藉口。

上述行動將有效堵塞董事會在缺乏股東即時監督下向核數師施壓令其辭職的漏洞。根據新指引,任何由公司導致核數師辭職的行動,均會被視為主動撤換,必須進行正式投票。

目前監管機構正嚴厲打擊購買審計意見(Opinion Shopping),這類做法是指企業在年度業績截止日前向核數師施壓,迫使後者辭職,以便委任更聽話的審計師。

證監會表示,臨近業績公布日期而出現審計師辭職是公司治理及內部控制出現問題的重大警號。在近期的審查中發現,有89間公司的核數師在年度業績截止日前的四個月內辭職,當中66間公司聲稱核數師辭職的原因是費用糾紛。(mn/w)(HK stocks quote is delayed for at least 15 mins.Short Selling Data as at 2026-04-20 12:25.)



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