罕见！罚单撤销后，“新处罚”又来了

Core Points - The article discusses the recent penalty imposed by the Liaoning Securities Regulatory Bureau on Ai Mouhua, a former financial officer at Wangxin Securities, for violations related to financial accounting and misconduct [1][2][3] Group 1: Penalty Details - On October 10, the Liaoning Securities Regulatory Bureau issued a decision recognizing Ai Mouhua as an inappropriate candidate, prohibiting him from serving as a financial department head in a securities company for 15 years [3][5] - The violations included improper accounting for buyout repurchase transactions and failure to recognize corresponding financial liabilities, which contravened multiple accounting standards [2][5] - Ai Mouhua was also found guilty of accepting bribes and seeking improper benefits, violating the regulations on integrity in the securities and futures industry [2][4] Group 2: Previous Penalties and Appeals - Ai Mouhua had previously received a similar penalty at the end of 2022, which he contested through an administrative review to the China Securities Regulatory Commission (CSRC) [4][6] - The CSRC ruled in May 2023 to revoke the earlier penalty, citing issues with the clarity of the penalty facts and the timing of responsibility attribution [6][7] - Following the CSRC's decision, the Liaoning Securities Regulatory Bureau was instructed to reassess the case and issue a new penalty [7]