大信会计所再次被判决承担连带赔偿责任 2025年被证监会处罚5次

Core Viewpoint - Shenwu Energy (ST Shenwu, 000820.SZ) has been ordered by the Jiangsu High Court to pay a total of 7.5854 million yuan in investment losses to investors due to false statements in its 2016 and 2017 annual reports, with Daixin Accounting Firm liable for 8% of the losses, amounting to 591.28 thousand yuan [1][3][5]. Group 1: Legal and Financial Implications - The court's ruling emphasizes the accountability of accounting firms in the capital market, reinforcing their role as gatekeepers and urging them to adhere to auditing standards to prevent financial fraud [3]. - The total amount of investment losses to be paid by Shenwu Energy is 7.5854 million yuan, along with legal fees of 124.3 thousand yuan [3]. - Daixin Accounting Firm has a history of being held liable for joint compensation, including a previous case in 2021 where it was ordered to pay 100 million yuan in the "Wuyang Bond" case [1][7]. Group 2: Audit Failures and Regulatory Actions - The China Securities Regulatory Commission (CSRC) identified false records in Shenwu Energy's financial reports for 2016 and 2017, particularly concerning project costs and revenues [5][6]. - Daixin Accounting Firm failed to execute adequate audit procedures, missing significant discrepancies in project costs and employee compensation, which contributed to the financial misstatements [6]. - In 2025, Daixin Accounting Firm faced five administrative penalties, making it one of the most penalized accounting firms, with a total fine of 42.69 million yuan [2][8]. Group 3: Business Performance and Clientele - Daixin Accounting Firm is one of the earliest accounting firms engaged in securities services in China, with nearly 30 years of experience [7]. - In 2024, Daixin's total business revenue was 1.575 billion yuan, with audit services contributing 1.378 billion yuan and securities services 405 million yuan [7]. - The firm audited 221 listed companies in 2024, generating a total fee of 282 million yuan [7].