配合造假被立案或处罚，两家会计所月内遭50家A股公司解聘

Core Viewpoint - The A-share market has seen a series of penalties for financial fraud, with both the fraudulent companies and their auditing firms facing consequences [1][2]. Group 1: Company Actions - Numerous A-share companies have recently changed their accounting firms, particularly those associated with Zhongxing Caiguanghua and Yongtuo Accounting Firms, due to ongoing investigations and penalties against these firms [2][3]. - Over 50 A-share companies have terminated contracts with the two problematic accounting firms within a month, citing concerns over the impact of ongoing investigations on their future audits [2][3]. - Companies such as International Industry, Zhengye Technology, and Jiecheng Co. have announced changes in their auditing firms, reflecting a broader trend of companies distancing themselves from firms implicated in financial misconduct [2][3]. Group 2: Regulatory Actions - Zhongxing Caiguanghua is under investigation for its role in the financial fraud of ST Lifang, which involved a cumulative revenue inflation of 638 million yuan from 2021 to 2023, potentially leading to mandatory delisting [4]. - Yongtuo Accounting Firm has been penalized over 65 million yuan for its involvement in the financial fraud of three A-share companies, including Hongda Xingye, which has already been delisted due to financial misconduct [5][6][7]. - The regulatory environment remains stringent, with the China Securities Regulatory Commission (CSRC) indicating that auditing firms will face severe penalties for failing to fulfill their responsibilities in detecting financial fraud [4][13]. Group 3: Industry Trends - The trend of companies switching auditors is accelerating, with over 30 companies parting ways with Zhongxing Caiguanghua and more than 10 with Yongtuo Accounting Firm in a short period [3][4]. - The ongoing scrutiny of auditing firms is part of a broader regulatory crackdown on financial misconduct in the capital markets, with multiple firms facing penalties this year [11][12]. - The CSRC's approach of "double investigation" means that if a listed company is penalized for financial fraud, the associated auditing firm is also likely to face investigation and penalties, reinforcing the accountability of auditing practices [13].