永拓所及2名注会收警示函，事发黑芝麻年报审计

Core Viewpoint - The Guangxi Securities Regulatory Bureau issued a warning letter to Yongtuo Accounting Firm and its auditors for deficiencies in the audit of Southern Black Sesame Group's 2023 annual report, highlighting several compliance issues that could impact the integrity of financial reporting [1][2]. Summary by Sections Audit Issues Identified - Incomplete special explanation of fund occupation, specifically failing to disclose a loan of 1.12 million yuan from the chairman to the company [2]. - Lack of confirmation procedures for certain bank accounts, including three active accounts and ten accounts from five subsidiaries that were deregistered [3]. - Failure to investigate discrepancies between confirmation amounts and recorded amounts in three inquiry letters [4]. - Inaccurate documentation of the overall audit strategy and importance levels, with inconsistencies in reported figures for overall importance (15 million yuan vs. 13.38 million yuan) and execution importance (7.5 million yuan vs. 6.69 million yuan) [5][6]. - Missing or incomplete audit working papers, including the absence of original bank confirmation documents for one subsidiary and incomplete records for another [7]. Regulatory Actions - The regulatory body decided to issue a warning letter as an administrative regulatory measure, which will be recorded in the securities and futures market integrity archives [7]. - The auditors are required to learn from these issues, adhere strictly to relevant laws and regulations, and submit a written report to the regulatory bureau within 30 days of receiving the decision [7]. Rights to Appeal - The involved parties have the right to apply for administrative reconsideration within 60 days or file a lawsuit within six months, but the regulatory measures will remain in effect during this period [8].