时报观察 | 审计机构重罚落地 全链条追责形成合力

Core Viewpoint - The Jiangsu Securities Regulatory Bureau has imposed administrative penalties on Yongtuo Accounting Firm for failing to perform due diligence during audits of three listed companies, marking the first prohibition of an audit firm from providing securities services since the revision of the Securities Law in 2019 [1][2]. Group 1: Violations by Yongtuo Accounting Firm - Yongtuo Accounting Firm engaged in financial fraud by facilitating fake business transactions between Hengjiu Technology and Hongda Xingye, helping to design money transfer paths and conceal illegal activities [1]. - The firm altered financial data by collaborating with Hongda Xingye to fabricate audit adjustment entries without any supporting evidence, leading to false records in the company's annual reports from 2020 to 2022 [1]. - Some signing accountants did not participate in the audit process, yet the chief partner issued unqualified audit reports despite being aware of these circumstances, demonstrating a breach of professional ethics [1]. Group 2: Regulatory Actions and Penalties - The total fines imposed on Yongtuo Accounting Firm exceeded 65 million yuan, with individual penalties including 4 million yuan for project partner and signing accountant Chen Xiaohong, a lifetime market ban, and a 10-year market ban with a 2 million yuan fine for chief partner Lü Jiang [2]. - Other responsible personnel faced fines ranging from 200,000 to 1.2 million yuan, reflecting the regulatory body's commitment to a zero-tolerance policy towards violations in the capital market [2].