单笔最高罚没超千万元！今年已有13家会计师事务所收监管函

Core Viewpoint - The article highlights the increasing regulatory scrutiny on accounting firms in China, with 13 firms receiving regulatory letters from the China Securities Regulatory Commission (CSRC) and exchanges for failing to perform due diligence in auditing financial statements, particularly in the case of Hongxiang Co., Ltd. [1][2][3] Group 1: Regulatory Actions - As of January 16, 2024, the Shenzhen Stock Exchange disclosed two regulatory letters criticizing Rongcheng and Zhihong accounting firms for their lack of diligence in auditing Hongxiang's financial reports from 2017 to 2021, which contained false records [1][2] - The CSRC imposed a fine of 25.13 million yuan on Hongxiang Co., Ltd. for fraudulent financial reporting, which included a cumulative inflation of operating income by 1 billion yuan and profits by 392 million yuan over six years [2] - The regulatory actions against the accounting firms included public reprimands and entries into integrity archives, with specific violations noted in their audit processes [4][5] Group 2: Penalties and Financial Implications - A total of 1,643,000 yuan was imposed as fines and confiscated income from three accounting firms and their associated certified public accountants due to inadequate diligence [5] - Zhongxinghua Accounting Firm faced the highest penalties, totaling 1,113.2 million yuan, for issuing false audit reports for Yinjian Technology for the years 2021 and 2022 [5] - Other firms, such as Xingtai and Liananda, also received penalties for failing to perform due diligence in their audits, with fines and confiscated income amounting to 200,000 yuan and 60,000 yuan respectively [5] Group 3: Trends in Regulatory Oversight - The article notes a significant increase in the frequency and severity of penalties imposed on accounting firms by regulatory bodies, indicating a trend towards stricter oversight [6] - Accounting firms engaged in securities services are subject to dual regulation by both the CSRC and the Ministry of Finance, which can lead to compounded penalties for misconduct [6]