会计师事务所“硬刚”上市公司：拒绝修改

Core Viewpoint - The investigation by Jiangsu Securities Regulatory Commission into insider trading involving the controlling shareholder and former financial director of Nanwei Co., Ltd. has led to significant penalties and highlighted the importance of audit independence [1][6]. Group 1: Insider Trading Investigation - Jiangsu Securities Regulatory Commission has initiated an investigation into insider trading activities by Li Ping, the controlling shareholder, and former financial director Xiang Qinhua of Nanwei Co., Ltd. [1] - The investigation revealed that Li Ping and Xiang Qinhua sold company shares to avoid losses after being informed of financial irregularities [1][6]. - Li Ping was penalized with the confiscation of illegal gains amounting to 11.77 million yuan and a fine of 35.33 million yuan, while Xiang Qinhua faced confiscation of 101,675.47 yuan and a fine of 1.5 million yuan [7]. Group 2: Audit Findings and Internal Control Issues - The audit firm Tianheng discovered that funds had been misappropriated and not returned, leading to a negative opinion on the internal control audit report [2][3]. - The audit process began in November 2022, and by January 2023, significant issues regarding fund misappropriation were identified, prompting the auditors to consider issuing a non-standard audit opinion [2][3]. - The auditors maintained their stance on the integrity of the audit report despite pressure from company officials to alter the conclusions [5]. Group 3: Impact on Company Operations - The negative audit opinion resulted in the company’s stock being subject to risk warnings and suspension, significantly affecting its market price [5]. - The sensitive period for insider information was identified as being from March 1, 2023, to April 28, 2023, during which the controlling shareholder was aware of the financial issues [5].