罕见！罚单撤销后，“新处罚”又来了

Core Viewpoint - The article discusses the recent penalty imposed by the Liaoning Securities Regulatory Bureau on Ai Mouhua, a former financial officer at Wangxin Securities, for violations related to financial accounting and misconduct, marking a significant regulatory action after a previous penalty was revoked by the China Securities Regulatory Commission (CSRC) [1][3][9]. Summary by Sections - Penalty Details: On October 10, the Liaoning Securities Regulatory Bureau issued a penalty against Ai Mouhua for two main issues: improper accounting practices related to buyout repurchase transactions and accepting bribes for personal gain, both of which violate relevant regulations [3][4]. - Previous Penalty: Ai Mouhua had previously received a penalty at the end of 2022 for similar issues, including failure to properly account for financial transactions and accepting bribes, which led to a proposed 15-year ban from holding financial department leadership positions in securities firms [6][7]. - Revocation of Previous Penalty: In May 2023, the CSRC revoked the earlier penalty against Ai Mouhua, citing that the original decision did not adequately address the severity of the misconduct, particularly regarding the acceptance of bribes, and mandated the Liaoning Bureau to reassess the case [9][8].