监管“零容忍”新标杆：审计师亮剑，董事长套现反遭“没一罚三”

Core Points - A significant regulatory battle has concluded with the Jiangsu Securities Regulatory Bureau imposing fines totaling nearly 50 million yuan on the chairman and CFO of Nanwei Co., Ltd. for insider trading [2] - The incident began in late 2022 when Tianheng Accounting Firm discovered substantial fund misappropriation in the "construction in progress" account of Nanwei Co., Ltd. [2] - Despite the company's non-cooperation, the audit team persisted, leading to the chairman selling 8.18 million shares for approximately 48 million yuan during a sensitive information period, avoiding losses of 11.77 million yuan [2] - The audit firm issued a negative opinion report, which resulted in Nanwei Co., Ltd. being classified as "ST" (special treatment) and provided crucial evidence for the regulatory investigation into insider trading [2] - The final penalties included over 47.1 million yuan for the chairman and 1.5 million yuan for the CFO, highlighting a strict regulatory stance against insider trading [2][3] Summary by Sections - Regulatory Actions - The Jiangsu Securities Regulatory Bureau imposed fines of nearly 50 million yuan on the chairman and CFO of Nanwei Co., Ltd. for insider trading [2] - The chairman faced a penalty of over 47.1 million yuan, while the CFO was fined 1.5 million yuan [2][3] - Audit Findings - Tianheng Accounting Firm identified significant fund misappropriation in the company's "construction in progress" account [2] - The audit team maintained pressure despite the company's lack of cooperation, leading to critical findings [2] - Insider Trading Details - The chairman sold 8.18 million shares for approximately 48 million yuan during a sensitive period, avoiding losses of 11.77 million yuan [2] - The CFO also engaged in similar trading activities during this period [2] - Consequences and Implications - The issuance of a negative opinion report by the audit firm led to the company being classified as "ST" and provided key evidence for regulatory actions [2] - The case sends a clear "zero tolerance" message against the exploitation of information advantages to harm investors [3]