Core Viewpoint - *ST Longyu and *ST Pengbo have received delisting decisions due to non-standard audit opinions on their annual reports and internal controls, indicating financial delisting scenarios [1][3] Group 1: *ST Pengbo - *ST Pengbo has been found guilty of long-term financial fraud, with its stock price dropping below 1 yuan, closing at 0.62 yuan before suspension [2] - The company received an administrative penalty in August 2024, confirming that its financial data contained false records [2] - The 2024 audit report indicated significant uncertainties regarding the company's ability to continue as a going concern, unresolved issues from previous years, and limitations in audit procedures [2][3] Group 2: *ST Longyu - *ST Longyu has received non-standard audit opinions for two consecutive years, with the 2023 report indicating insufficient evidence to assess the nature and recoverability of certain receivables [3] - The 2024 annual report also received a non-standard opinion, highlighting unresolved issues from previous audits, including the recoverability of prepayments and potential impacts from ongoing investigations [3][4] - The company disclosed that its controlling shareholder has occupied 918 million yuan, with an outstanding balance of 868 million yuan yet to be repaid [4] Group 3: Regulatory Environment - The delisting of companies like *ST Longyu and *ST Pengbo is part of a broader regulatory framework that emphasizes accountability, with the principle of "delisting does not exempt from liability" being upheld by the China Securities Regulatory Commission [5] - Regulatory bodies are committed to pursuing legal actions against companies and responsible individuals for violations that occurred during their listing period, including civil compensation for investors affected by false statements [5]
问题重重难过审计关 两家公司收退市决定书