New Rules for Accounting and Consulting Companies

會計與諮詢公司的新規定


Introduction

The Australian government wants to change the rules for accounting and consulting firms. These firms did not follow the rules in the past.

澳洲政府希望修改會計與諮詢公司的規定,因為這些公司在過去並未遵守規則。

Main Body

Some big companies like PwC and KPMG did bad things. They took secret information from clients. The government says this is not fair and not honest.

一些大公司如 PwC 和 KPMG 做了不法之事。他們盜取了客戶的秘密資訊。政府表示這樣是不公平且不誠實的。

Some firms do two jobs: they check money (audit) and give advice (consulting). The government thinks this is a problem. They want to separate these two jobs into different companies.

有些公司同時扮演兩種角色:既負責審計(核對財務)又提供諮詢(給予建議)。政府認為這是一個問題,因此希望將這兩項業務分拆到不同的公司。

The government also wants to change how these firms work. They want a limit on the number of partners in a firm. They also want companies to change their audit firm every ten years.

政府還希望改變這些公司的運作方式。他們希望限制每間公司的合夥人數,並要求公司每十年更換一次審計公司。

Finally, the government wants stronger punishments. Now, the punishments are too small. They want to give the regulator, ASIC, more power to fine companies with money.

最後,政府希望加強處罰。目前的懲罰太輕了。他們希望賦予監管機構 ASIC 更多權限來對公司處以罰金。

Conclusion

The government wants to hear from people about these ideas. People can give their opinions until August 12.

政府希望聽取民眾對這些想法的意見。民眾可以在 8 月 12 日前提交意見。

Vocabulary Learning

⚡ The 'Want' Pattern

In this text, the word want is used many times. For an A2 student, this is the best way to talk about goals and desires.

The Pattern: Person/Group + want(s) + to + action

Examples from the text:

  • The government wants to change the rules.
  • They want to separate these two jobs.
  • They want to give more power.

🛠 Simple Word Swaps

To move from A1 to A2, replace basic words with these 'Professional' words found in the article:

  • Bad things \rightarrow Problems
  • Give ideas \rightarrow Give opinions
  • Stop something \rightarrow Limit

💡 Quick Tip: 'Too' + Adjective

Look at this sentence: "The punishments are too small."

Use too when something is a problem because there is more (or less) of it than you need.

  • The coffee is too hot. (I cannot drink it)
  • The room is too small. (I cannot fit)
  • The fine is too small. (The company is not scared)

Vocabulary Learning

accounting (n.)
The work of recording money and spending for a business
Example:She is studying accounting to help businesses manage their money.
consulting (n.)
Giving professional advice to a company
Example:The company hired a consulting firm to improve their sales.
firm (n.)
A business company
Example:My uncle works for a small law firm in the city.
audit (v.)
To check a company's money records to make sure they are correct
Example:The government will audit the company's taxes this year.
separate (v.)
To keep things apart or divide them
Example:Please separate the white clothes from the colored clothes.
punishments (n.)
Things done to someone who does something wrong
Example:The punishments for stealing are very strict.
regulator (n.)
A person or organization that makes sure a business follows the rules
Example:The banking regulator checked the bank's safety.
fine (v.)
To make someone pay money because they broke a rule
Example:The police will fine you if you park your car here.
Practice A2 words in a crossword