为什么独立性与您相关？
幼儿儿歌三百首
Why should you be concerned about Independence?超然独立之精神、公正客观之立场Independence and Objectivity
天使辅助
由于广大投资者依据会计师事务所出具的财务报表审计报告做投资判断，为保障投资者的权益，我们必须在实质和形式上均独立于审计客户之外，对其保持正直、公正客观的立场。
国家气象卫星中心我们应遵循中国注册会计师职业道德守则、美国会计监督管理委员会（PCAOB ）的独立性准则、美国 SEC 独立性规定及以国际会计师联合会（IFAC ）颁布的职业会计师道德准则为基础编制的 PwC 中国/香港独立性政策，确保本事务所在提供专业服务时能够对审计客户保持独立性。
「独立性」可使专业人员在为客户提供服务时，不会因与审计客户或客户的董事、高层管理人员之间存在经济利益或私人关系而影响所出具意见的公正客观性。
海豚音歌曲
即使是因无意疏忽而未能遵循相关独立性准则，也会造成本事务所及所有员工处于违反相关法律法规或失去公众信任的风险中。
PwC 的专业形象与名声，并非一蹴而就，而是来自所有同事的共同努力。身为 PwC 的一份子，希望您我都能维护这来之不易的光荣及名誉，共同创造事务所的核心价值。
Becau investors rely on audited financial statements in making investment decisions, PwC must remain independent of our audit clients, both in fact and appearance, and maintain our objectivity in order to protect the interests of investors.
To ensure our independence from audit clients, PwC partners and staff are expected to comply with the China Code of Ethics for Certified Public Accountants (“CICPA Code of Ethics”), U.S. Public Company Accounting Oversight Board (“PCAOB”) independence rules, U.S. SEC independence requirements, and the PwC China/Hong Kong Independence Policy, which is bad upon the International Federation of Accountants (“IFAC”) Code of Ethics for Professional Accountants.
The requirement of independence impos an obligation on our partners and practice staff members to avoid financial interests and personal relationships with audit clients (including their officers and directors) that threaten the objectivity of auditors’ opinions.
Even the unintentional failure to comply with independence requirements may subject the Firm and our partners and staff to legal and regulatory liability, as well as risking the loss of public confidence in the Firm’s work.
PwC’s professional image and reputation were not achieved overnight but are the result of the dilige
nce and concerted efforts of our partners and staff over many years. As a member of PwC, we are heirs to this proud legacy, and must work together to uphold and protect our Firm’s core values and reputation.
Independence is about objectivity, scepticism and integrity. It is the hallmark of the audit profession, at the heart of our culture, and fundamental to everything we do in the Firm.—杨绍信 (Silas Yang)
普华永道全球领袖委员
亚太区主席及中国执行主席
Member of Network Leadership Team
Asia Pacific Chairman
Executive Chairman, China and Hong Kong
“”
您及您家人的经济利益及与审计客户之间的私人关系皆会受到独立性的规范Independence Restriction
s on Financial Interests Extend to Family Members and Personal Relationships with Audit Clients
独立性政策不仅适用于本事务所合伙人及员工，亦适用于您及您直系亲属或其他近亲属。您与您亲属的经济利益及与审计客户之间的私人关系都将受到独立性的规范，但受到规范的程度可能有所不同。PwC 中国/香港独立性政策规定，直系亲属一般包括（但不限于）您的配偶或相当于配偶之人、您所抚养的子女（包括继子女）及获得您可观经济资助的任何其他亲属，且这些亲属的想法或决策受您的支配或影响。近亲属一般包括（但不限于）直系亲属、父母及兄弟姐妹等。
针对适用于《中国注册会计师职业道德守则》的审计客户的受限人员，直系亲属还包括您的父母及经济上并不依赖于您的子女，而其他近亲属还包括兄弟姐妹、祖父母、外祖父母、孙子女、外孙子女。Independence restrictions on financial interests apply not only to our partners and staff, but also to certain clo family members. Financial interests involving family members and personal relationships with audit clients are all subject to independence requirements, though the specific restrictions may vary. Under the PwC China/Hong Kong Independence Policy, the definition of immediate family members generally includes (but is not limited to) one’s spou or spou equivalent, dependent children (including stepchildren), and any other relative who receives substantial financial support from the partner or practice staff member and over whom significant influence is exercid. Clo family members usually include (but are not limited to) immediate famil
y members, parents, and siblings.
For partners and practice staff members subject to the CICPA Code of Ethics, the definition of immediate family members extends to parents and non-dependent children, as well as clo family members, e.g. siblings, maternal and paternal grandparents and grandchildren.
肌肉手臂在「经济利益」方面的独立性规范
Independence Requirements Applicable to Financial Interests
经济利益包括（但不限于）自某一企业之股票/股权、债券或其他有价证券所获取之利益，包括选择权或权证、其他金融衍生工具以及通过投资连结型保险进行的投资。
若您身为 PwC 中国/香港的专业人员：
您及您直系亲属均不得持有任何 PwC 中国大陆、香港及新加坡事务所的审计客户或其关联实体之直接或重大间接经济利益。
若您身为适用于《中国注册会计师职业道德守则》的审计客户的受限人员：
您的父母及经济上并不依赖于您的子女也不得持有该审计客户或其关联实体之直接或重大间接经济利益。如您针对某一审计客户而言具有以下任一身份，即为受限人员：
•审计项目组成员；
•在审计业务期间向审计客户或其关联实体提供非审计服务的专业人员。
管理层级别的专业人员必须在PwC Glo b al Portfolio System（GPS）里披露个人及其直系亲属的经济利益，以确保持有的有价证券不会违反 PwC 独立性规范。
若原先可持有的有价证券，因独立性限制状态改变成为受限制之经济利益而不得持有，则您及您直系亲属必须依相关政策处置该证券。
Financial interests include (but are not limited to) interests in equity or other curities or debentures, loan stock, or other debt instruments of the client. Financial interests also include options or warrants, reversionary or other derivative interests, and certain insurance products with financial interest characteristics.
脚印作文
If you are a PwC China/Hong Kong practice staff member:
Neither you nor your immediate family members are permitted to have a direct financial interest or a material indirect financial interest in a PwC China/Hong Kong/Singapore audit client or any of its related entities.
If you are a practice staff member subject to the CICPA Code of Ethics:
Your parents and non-dependent children may not have a direct financial interest or a material indirect interest in the Firm’s audit clients or their related entities. You are a restricted person if, with respect to an audit client, you are:
• A member of the audit engagement team; or
• A practice staff member who has provided non-audit rvices to an audit client or its related entity during the audit engagement period.
Managerial practice staff members are required to record their financial interests in curities, as well
as tho of their immediate family members, in the PwC Global Portfolio System (“GPS”) to ensure that their investments do not violate PwC Independence requirements.
If, as the result of some change in independence status, you or your immediate family members have investments that were originally permitted, but have since become impermissible, you must dispo of tho financial interests in accordance with Firm policy.
在与审计客户「私人关系」方面的独立性规范
Independence Requirements Applicable to Personal Relationships with Audit Clients
因与审计客户过于密切的私人关系，可能会对独立性造成自身利益、外在压力或密切关系威胁。因此，当您的直系亲属在项目所涵盖的业务期间曾担任某一审计客户或其关联实体的董事、高层主管，或对审计工作有直接且重大影响的其他职位时，您不得参与与该审计客户有关的任何工作。
为避免可能发生的利益冲突，一般而言，您不得担任任何企业或机构的董事或类似高层主管职务。Overly clo personal relationships with audit clients may po the risk of a lf-interest threat, intimidation threat, or familiarity threat to independence. Accordingly, you may not provide professional rvices to an audit client if an immediate family member of yours is a director or officer of the client or its related entity, or is an employee in a position to exert direct and significant influence over the auditing during the audit engagement period.
In general, to avoid potential conflicts of interest, you may not rve as a company director or officer.
补充说明及咨询窗口
Supplemental Information and Help Hotline
本宣传册的目的仅在于提供 PwC 中国/香港独立性政策中某些独立性要求的概述，并未涵盖所有独立性规范的内容和可能发生的情况。如需详尽的政策与规范说明，请您参阅 PwC 中国/香港独立性政策全文。此外，本事务所依据本地法规、中国注册会计师职业道德守则或实务管理方面的考虑可能订立补充规范，请您随时关注有关通知并严格遵循。
同时，请您入职后及时完成独立性培训课程，以便更加系统、全面地了解相关的独立性知识。
由于 PwC 独立性规范的范围涵盖广泛（不限于上述规定），如您有任何相关问题，请拨打独立性办公室热线8777咨询。我们将竭诚协助您理解相关规定。
This brochure is intended merely to summarize certain key independence requirements of the PwC China/Hong Kong Independence Policy and should not be taken as a comprehensive and complete explanation of the Policy. For detailed information, plea refer to the full text of the PwC China/Hong Kong Independence Policy. Also, plea be aware that the Firm may develop additional requirements bad on local laws and regulations, the CICPA Code of Ethics, or other management considerations. Plea pay clo attention to and obrve any further relevant notifications.
Finally, plea make sure you complete the Firm’s Independence training cours on a timely basis
in order to gain a more systematic and thorough understanding of the issues relating to auditor independence.
镁光内存条怎么样
© 2012 普华永道中天会计师事务所有限公司。版权所有。普华永道系指普华永道网络中国成员机构，有时也指普华永道网
络。每家成员机构各自独立。详情请进入/structure 。
© 2012 PricewaterhouCoopers Zhong Tian CPAs Limited Company. All rights rerved. PwC refers to the China
塞翁失马的意思member firm, and may sometimes refer to the PwC network. Each member firm is a parate legal entity. Plea e
/structure for further details.Since PwC Independence requirements span a wide range of issues that cannot be explored comprehensively in this brochure, plea do not hesitate to contact the Independence Office hotline number at 8777 for help should any questions ari. We look forward to assisting you with any questions or concerns you may have.
