The Australian Treasury has released an options paper detailing potential regulatory interventions for accounting, auditing, and consulting firms following systemic integrity failures.

澳洲財政部已發布一份選項文件，詳細說明在發生系統性誠信失效後，針對會計、審計與諮詢公司採取監管干預的潛在方案。

The impetus for these proposed reforms stems from a series of institutional breaches, most notably the PwC tax leak controversy and subsequent allegations regarding KPMG. The latter involved the unauthorized acquisition of confidential data from clients, including Lendlease and Optus, to secure audit contracts with other entities. These events, characterized by Assistant Treasurer Daniel Mulino as a degradation of market integrity, have prompted a critical evaluation of the current self-regulatory framework.

這些擬議改革的推動力源於一系列的機構違規事件，最著名的是 PwC 的稅務洩密爭議以及隨後針對 KPMG 的指控。後者涉及未經授權獲取客戶（包括 Lendlease 和 Optus）的機密數據，以獲取與其他實體的審計合約。助理財政部長 Daniel Mulino 將這些事件描述為市場誠信的退化，這促使政府對目前的自律監管框架進行關鍵評估。

A primary thematic concern is the inherent conflict of interest arising from the coexistence of audit and consulting functions within a single entity. Treasury data indicates that non-audit revenue grew from 73% to 82% of total revenue for the four largest firms between 2013 and 2018, suggesting that the profit motives of consulting may compromise the objectivity required for auditing. Consequently, the government is considering 'structural separation'—the mandatory divestment of consulting arms—or 'operational separation,' which would implement rigorous internal barriers.

一個主要的議題關注點是在單一實體中同時存在審計與諮詢功能所產生的內在利益衝突。財政部數據顯示，2013 年至 2018 年間，四大會計師事務所的非審計收入從總收入的 73% 增至 82%，這表明諮詢業務的獲利動機可能會損害審計所需的客觀性。因此，政府正在考慮「結構性分拆」——強制剝離諮詢部門——或「營運分拆」，即實施嚴格的內部屏障。

Furthermore, the administration is examining the efficacy of the partnership model. The current structure, where accountability is distributed among partners, is viewed as insufficient for ensuring governance. Proposed remedies include the imposition of a maximum partner cap (potentially 400) and the requirement for ASIC licensing to provide audit services. To mitigate the high concentration of the market—where the 'Big Four' audit 96% of the top 200 entities—the government is considering mandatory audit firm rotation every ten years to enhance market diversity.

此外，行政部門正在審查合夥人模式的效能。目前將問責制分散在合夥人之間的結構，被認為不足以確保治理。擬議的補救措施包括設定合夥人上限（可能為 400 人），以及要求提供審計服務必須獲得 ASIC 許可。為了緩解市場高度集中的情況（「四大」審計了前 200 強實體的 96%），政府正考慮每十年強制輪換審計事務所，以提升市場多樣性。

Finally, the options paper addresses the inadequacy of current punitive measures. The existing framework relies on limited criminal penalties and infringement notices, which are deemed insufficient by international standards. The proposed expansion of ASIC's powers would include the introduction of civil penalties and enhanced administrative remedial authority to ensure greater auditor accountability.

最後，選項文件指出了目前懲罰措施的不足。現有框架依賴有限的刑事處罰和違規通知，根據國際標準被認為不足。擬議擴大 ASIC 的權限將包括引入民事處罰和增強行政補救權限，以確保審計師承擔更高的責任。

The federal government is currently soliciting feedback on these regulatory options, with the consultation period concluding on August 12.

聯邦政府目前正在徵求對這些監管選項的意見，諮詢期將於 8 月 12 日結束。