涉财务造假案被追责！中兴财光华遭多股解约，A股客户还有谁

Core Viewpoint - The investigation into Zhongxing Caiguanghua Accounting Firm due to financial fraud related to *ST Lifan has led to a significant loss of clients, with over 30 companies in the A-share market terminating their contracts with the firm [1][3]. Group 1: Client Changes - *ST Chuangxing announced on December 13 that it would replace Zhongxing Caiguanghua with Zhengdan Zhiyuan Accounting Firm for its 2025 financial report and internal control audits, citing the expiration of the audit contract for 2024 [1][3]. - Since November 29, more than 32 listed companies, including *ST Chuangxing and Guomin Technology, have announced their decision to "abandon" Zhongxing Caiguanghua [3]. - Guomin Technology explicitly stated that its decision to change auditors was due to Zhongxing Caiguanghua being under investigation by the China Securities Regulatory Commission (CSRC) [4]. Group 2: Financial Implications - Zhongxing Caiguanghua currently serves as the auditor for 23 listed companies, with the longest continuous audit periods being 14 years for Huaxia Xingfu and Nengte Technology [6]. - The firm reported an audit business income of 9.91 billion yuan for 2024, with the highest audit fee being 3.38 million yuan for Huaxia Xingfu [7]. - The financial performance of the 23 companies shows that Nengte Technology achieved a net profit of approximately 453 million yuan in the first three quarters of this year [6]. Group 3: Regulatory Environment - The CSRC has initiated an investigation into Zhongxing Caiguanghua due to its involvement in the major illegal delisting case of *ST Lifan, which is expected to impact the firm's business operations significantly [4][8]. - The regulatory environment emphasizes the need for stricter oversight of intermediary institutions, with the CSRC focusing on enhancing the quality of audits and the responsibilities of these firms [8].