Research on the Statute of Limitations for Illegal Acts of Audit Institutions in Securities Administrative Law Enforcement
At present,the application of article thirty-six of the Law on administrative punishment in the cases of administrative punishment in the category of securities has become more controversial,the discussion mainly focuses on the definition of"Continuous state"of the audit institution's administrative illegal act and the judgment of the time when the audit institution's illegal act is"Discovered".This paper analyzes the penalty logic of these two kinds of ca-ses and puts forward some suggestions on how to perfect them,on the basis of strictly distinguishing the auditing respon-sibility and the accounting responsibility of listed companies,the audit institution's administrative illegal act is defined as the general administrative illegal act,and the time when the illegal act is discovered is when the administrative organ has the intention to prosecute.
Limitation of Administrative PunishmentSecurities Administrative EnforcementAccounting Re-sponsibilityAudit Responsibility
万方数据
维普
