北交所或现首只退市股！

Core Viewpoint - The article discusses the impending delisting of Guandao Digital, which is set to become the first true delisted stock on the Beijing Stock Exchange due to a "disclaimer of opinion" audit report for its 2024 annual report, following an ongoing investigation by the China Securities Regulatory Commission (CSRC) for information disclosure violations [1][2]. Group 1: Audit and Financial Issues - Guandao Digital's 2024 annual report received a "disclaimer of opinion" from the auditing firm Zhongshunhua, indicating systemic fraud involving falsified contracts and inflated revenue and net profit, leading to a complete failure of the internal control system [2][4]. - The audit report highlighted three main reasons for the disclaimer: the inability to verify the accuracy of prior accounting corrections, the ongoing CSRC investigation, and significant uncertainties regarding the company's ability to continue as a going concern due to halted main business operations and overdue loans totaling 32.21 million yuan [4][5][6]. Group 2: Company Response and Actions - The board of directors of Guandao Digital has acknowledged the audit findings and is taking steps to address the issues, including hiring a third-party independent agency for further investigation and implementing a rectification plan with clear timelines and responsibilities [3][7]. - The company is also working to stabilize its industrial digitalization business in collaboration with Siemens and is exploring various funding channels to resolve short-term cash flow issues [7]. Group 3: Investor Protection Measures - Guandao Digital's sponsor, Wukuang Securities, has announced plans to take all possible measures, including advance compensation, to protect investor rights amid the ongoing investigation and financial discrepancies [8]. - The article references a previous case where a similar advance compensation fund was established for investors affected by fraudulent activities, highlighting the importance of swift action to mitigate investor losses [9].