The Australian Treasury has published a paper outlining possible new regulations for accounting, auditing, and consulting firms following several serious failures in professional integrity.

在發生多起嚴重的專業誠信缺失事件後，澳洲財政部發表了一份文件，概述會計、審計與顧問公司可能面臨的新法規。

These proposed reforms were caused by a series of institutional failures, specifically the PwC tax leak scandal and allegations against KPMG. In the KPMG case, the firm allegedly obtained confidential data from clients like Lendlease and Optus to win audit contracts with other companies. Assistant Treasurer Daniel Mulino emphasized that these events have damaged market integrity, which has led the government to review the current system of self-regulation.

這些擬議的改革是由一系列制度失效引起的，特別是 PwC 稅務洩密醜聞以及針對 KPMG 的指控。在 KPMG 案例中，該公司被指獲取 Lendlease 和 Optus 等客戶的機密數據，以贏得其他公司的審計合約。助理財政部長 Daniel Mulino 強調，這些事件損害了市場誠信，導致政府重新審視目前的自我監管體系。

A major concern is the conflict of interest that happens when a single company provides both audit and consulting services. Treasury data shows that non-audit revenue for the four largest firms rose from 73% to 82% between 2013 and 2018. This suggests that the desire for consulting profits might reduce the objectivity needed for auditing. Consequently, the government is considering 'structural separation,' which would force firms to sell their consulting businesses, or 'operational separation,' which would create strict internal barriers.

一個主要的擔憂是，當單一公司同時提供審計與顧問服務時會產生的利益衝突。財政部數據顯示，四大會計師事務所的非審計收入在 2013 年至 2018 年間從 73% 增加到 82%。這顯示對顧問利潤的追求可能會降低審計所需的客觀性。因此，政府正在考慮「結構性分離」（強制公司出售其顧問業務）或「營運分離」（建立嚴格的內部防火牆）。

Furthermore, the government is questioning if the current partnership model is effective for governance. To improve accountability, they are considering a maximum limit of 400 partners per firm and requiring an ASIC license to provide audit services. Additionally, because the 'Big Four' firms audit 96% of the top 200 companies, the government may introduce mandatory audit rotation every ten years to increase market diversity. Finally, they plan to expand ASIC's powers to include civil penalties, as current fines are seen as too weak to ensure auditor accountability.

此外，政府正在質疑目前的合夥人模式在治理上是否有效。為了提高問責制，他們正考慮將每家事務所的合夥人數上限設為 400 人，並要求提供審計服務必須持有 ASIC 執照。此外，由於「四大」審計了前 200 強公司中 96% 的企業，政府可能會引入每十年強制輪換審計師的制度，以增加市場多樣性。最後，他們計劃擴大 ASIC 的權限以納入民事處罰，因為目前的罰金被認為過輕，不足以確保審計師的問責制。

The federal government is currently asking for feedback on these options, and the consultation period will end on August 12.

聯邦政府目前正針對這些選項徵詢意見，諮詢期將於 8 月 12 日結束。