英国で監査契約の強制入札制を導入（JofAより）

UK regulator creates 10-year retendering requirement

英国の競争委員会（CC）が、大規模上場企業（FTSE 350に該当する会社）を対象に、10年ごとに監査契約を入札にかけることを強制する規則を公表したという記事。5年ごとという当初の案は退けられましたが、10年ごとに入札しない場合でもその理由を説明すれば認められるという現行のルールよりは厳しくなります。

Companies in the U.K. FTSE 350 will be required to place their audit contracts out for bid every 10 years under new rules announced Tuesday by the U.K. Competition Commission (CC).

The rules represent a softening of the five-year mandatory retendering proposed earlier by the CC. Some businesses and regulators, including the U.K. Financial Reporting Council (FRC), voiced opposition to the five-year retendering proposal.

But the CC’s rules are stronger than those imposed in 2012 by the FRC, which merely required companies that did not go to tender every 10 years to explain their reasons for not retendering.


EUでは、14年ごとの監査人交代制（セーフガードが適用されれば25年に延長）を検討していますが、まだ合意には至っていません。

The EU is considering a possible mandatory audit firm rotation requirement. The European Parliament’s Legal Affairs Committee voted in April in favor of a draft law that would require public-interest entities such as banks, insurance firms, and listed companies to rotate audit firms every 14 years. That period could be extended to 25 years when certain safeguards are put into place. But a final agreement must be reached with EU member states and approved by Parliament before rotation is required.

U.K. Watchdog Softens Stance on Auditor Rotation（CFO）

外部監査に関する監査委員会の権限も強化されます。

The new measures also firmed up audit-committee responsibilities by outlining specific audit-committee requirements. Only the audit committee is permitted to negotiate audit fees and influence the scope of audit work, initiate tender processes, make recommendations for the appointment of auditors and authorize the external audit firm to carry out non-audit services.