“绑定”京粮控股第一年就“踩红线”，天圆全会计所收警示函

Group 1 - The first year of the audit firm Tianyuan Quan was marked by significant oversights in the auditing procedures for Jingliang Holdings, leading to a warning letter from the Hainan Securities Regulatory Bureau [1][2] - The audit firm failed to properly execute initial business activities, risk assessment procedures, and control tests, which included inadequate communication with the previous auditor and incomplete sampling [1][2] - The firm has been retained by Jingliang Holdings for the years 2024 and 2025 despite the identified issues, indicating a continued reliance on their services [1][3] Group 2 - Jingliang Holdings switched its audit firm to Tianyuan Quan in 2023 after previously employing Tianzhi International for three years [3] - The company reported a significant decline in revenue and net profit for the first three quarters of 2025, with revenue at 6.212 billion and a net profit of -0.052 billion, reflecting a year-on-year decrease of 34.57% and 284.90% respectively [3] - Tianyuan Quan, established in 1984, has a history of limited disciplinary actions, with one administrative penalty and two disciplinary actions against its personnel in the past three years [2]