深交所发行上市审核问答汇总（最新）

Core Viewpoint - The article discusses the changes and updates in the Shenzhen Stock Exchange's (SZSE) listing review process following the implementation of the comprehensive registration system in February 2023, highlighting the importance of pre-communication and internal control audits for companies seeking to go public. Group 1: Pre-Communication Process - Pre-communication is a consultation service that allows issuers and intermediaries to discuss significant issues with the exchange before submitting their listing applications, enhancing transparency in the review process [2][3][4]. - Pre-communication is not a mandatory step for project acceptance and does not affect the submission of listing application documents [3][4]. - The exchange has revised its guidelines to improve the quality and efficiency of pre-communication, allowing various market participants to submit inquiries directly [6][7]. Group 2: Internal Control Audit Requirements - Companies planning to go public must provide an internal control audit report from a certified public accountant when submitting their application or updating financial data [8][10]. - The internal control audit must be conducted in accordance with specific guidelines to ensure the quality and effectiveness of the audit process [11][12]. - Companies already under review must also submit an internal control audit report when updating their annual financial data [10][11]. Group 3: Fundraising and Investment Focus - Companies must ensure that the funds raised are primarily directed towards their main business operations, as stipulated by the regulations [13][22]. - The definition of "main business" should be based on the revenue scale and stability of operations at the time of the fundraising proposal [14][22]. - Companies must provide a thorough justification for any new product investments, ensuring they align with existing business operations and do not present significant uncertainties [15][17]. Group 4: Regulatory Compliance and Reporting - The exchange has implemented stricter regulations to prevent companies from engaging in "clearing-style" dividends before going public, encouraging them to retain profits for growth [18][19]. - Companies must disclose any changes in the use of previously raised funds, ensuring compliance with the relevant regulations [20]. - Issuers with state-owned shareholders must clearly indicate this in their application materials and comply with specific disclosure requirements [21].