监管重拳出击！40天22家会计所被点名，21家收警示函

Group 1 - The regulatory focus is shifting towards accounting firms, marking a new phase of stringent oversight by the securities regulatory system [2] - In the first 40 days of 2026, 22 accounting firms were named in regulatory actions, with an average of one firm receiving a warning every two days [2] - Three firms, Zhongxinghua, Zhongxing Caiguanghua, and Liananda, faced more severe administrative penalties [2] Group 2 - A total of 21 institutions received warning letters, indicating a significant increase in regulatory scrutiny [2] - The quality of practice by accounting firms is directly related to the integrity of financial information for listed companies, emphasizing the importance of their role [2] - The regulatory approach aims to tighten the "safety valve" of information disclosure through stringent penalties, promoting a cleaner market ecosystem [2]