證監會主辦國際證監會組織委員會會議：深化全球資本市場監管合作與披露現代化 SFC Hosts IOSCO Committee Meeting: Deepening Global Regulatory Cooperation and Disclosure Modernization

香港證券及期貨事務監察委員會（證監會）於2026年10月5日至8日在香港成功主辦國際證券事務監察委員會組織（IOSCO）發行人會計、審計及披露委員會全體會議。本次會議匯聚了來自全球21個證券監管機構的35位高層代表，共同就推進企業披露規定現代化、財務匯報與審計最新演進，以及科技應用與私募股權滲透等新興市場議題展開深度研討。 The Securities and Futures Commission (SFC) hosted the plenary meeting of the International Organization of Securities Commissions (IOSCO) Committee on Issuer Accounting, Audit and Disclosure in Hong Kong from October 5 to 8, 2026. The four-day event convened over 35 senior officials and representatives from 21 international securities regulators to exchange strategic insights on modernizing disclosure requirements, financial reporting and auditing developments, as well as emerging issues such as technology integration and private equity investment in audit firms. 一、 內容摘要 / 要点总结 (Summary of Key Highlights) 1. 全球監管精英齊聚香港，共商市場前沿議題 (Global Regulatory Leaders Convene in Hong Kong to Address Market Frontiers) 為期四天的全體會議及小組委員會會議，吸引了逾35名來自全球21個證券監管機構的高層代表。與會者集中探討了提升上市企業透明度、優化財務匯報與審計質素，以及因應新興市場趨勢制定前瞻性監管架構的關鍵議題。 The four-day plenary and subcommittee sessions gathered more than 35 senior regulators representing 21 securities regulatory bodies worldwide. Attendees engaged in strategic discussions focusing on enhancing corporate transparency, refining financial reporting and audit quality, and formulating forward-looking regulatory frameworks in response to emerging market trends. 2. 推動披露規定現代化，平衡透明度與企業負擔 (Modernizing Disclosure Standards to Balance Transparency and Corporate Burden) 會議的核心議題之一為推進披露規定現代化，旨在減輕上市公司的匯報負擔，同時維持高標準的市場透明度與信息可比性，進一步鞏固投資者信心。 A primary focus of the meeting was modernizing corporate disclosure requirements with the view of streamlining reporting burdens for listed entities while safeguarding rigorous standards of market transparency and comparability to uphold investor confidence. 3. 研討新興市場動態，關注AI應用與私募資本滲透 (Evaluating Emerging Market Dynamics: Focus on AI and Private Equity) 監管機構代表高度關注影響公開股票市場的新興議題，包括人工智能與新科技在財務匯報中的應用，以及私募股權資本對審計事務所的投資及其對審計獨立性和質素的潛在影響。 Regulators critically evaluated structural shifts in public equity markets, notably the adoption of artificial intelligence and advanced technology in reporting, alongside the rising influx of private equity investment into audit firms and its potential implications for audit independence and quality. 二、 觀察與解析 (Insights) 1. 彰顯香港國際金融中心影響力與監管領導力 (Highlighting Hong Kong’s Financial Center Status and Regulatory Leadership) 證監會成功主辦本次國際證監會組織會議，充分體現了香港作為國際金融中心的樞紐地位以及在國際監管標準制定中的核心參與度。在當前地緣政治與全球金融市場高度複雜的背景下，香港展現了連接東西方資本市場與監管橋樑的獨特價值。 The SFC’s successful hosting of this high-level IOSCO meeting underscores Hong Kong’s pivotal status as a leading international financial center and its active leadership in global regulatory standard-setting. Amid growing complexities in international finance, Hong Kong reinforces its role as a key bridge linking global capital markets and regulatory dialogue. 2. 披露現代化有助減負增效，優化上市公司生態 (Disclosure Modernization Driving Efficiency and Listing Ecosystem) 隨着企業面臨日益繁重的合規成本，推動披露標準現代化已成為全球監管機構的共識。通過減少冗餘匯報並引入科技手段，監管機構可以在降低企業上市與營運成本的同時，確保投資者獲得高質量的核心決策信息，從而提升資本市場的整體吸引力。 As listed companies face mounting compliance overheads, streamlining disclosure standards has become a shared priority for international regulators. By eliminating redundant reporting requirements and leveraging digital innovations, regulators can effectively reduce operational friction for issuers while ensuring investors retain access to essential, high-quality disclosures, thereby enhancing overall market competitiveness. 3. 前瞻應對審計與科技新風險，守護資本市場基石 (Proactively Addressing Audit Independence and Tech-Driven Regulatory Risks) 科技（如AI）的快速導入以及私募股權入股審計機構，正重塑傳統的財務匯報與鑑證格局。監管機構及早對這些新興趨勢展開跨境合作交流，有助於及時識別潛在的利益衝突與系統性風險，確保審計獨立性與財務數據的真實可靠，守護資本市場秩序的基石。 The integration of technologies like AI and the entry of private equity into audit firms are reshaping the traditional architecture of financial reporting and assurance. Timely cross-border collaboration among regulatory bodies enables proactive identification of conflict-of-interest and governance risks, safeguarding audit independence and financial integrity as fundamental pillars of healthy capital markets. 原文链接 (Source)：[https://apps.sfc.hk/edistributionWeb/gateway/TC/news-and-announcements/news/doc?refNo=26PR131](https://apps.sfc.hk/edistributionWeb/gateway/TC/news-and-announcements/news/doc?refNo=26PR131) 免责声明 / Disclaimer 本文仅作为一般概述，旨在提供信息参考，并基于有关证监会通函的公开资料编写。它不构成任何法律、监管、合规或专业建议。读者不应依赖本概述来代替审阅完整的官方通函及相关文件，亦不应代替寻求合格专业人士的独立意见。文中所载资料可能并不完整或并非最新，且监管要求可能会发生变化。对于基于本文内容所采取的任何行动或引起的任何遗漏，概不承担任何法律责任。持牌实体应直接咨询证监会或其自身的法律/合规顾问以获取具体指引。 This article is a general summary prepared for informational purposes only and is based on publicly available information regarding the SFC circulars. It does not constitute legal, regulatory, compliance, or professional advice. 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