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。

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。

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。

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。

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。