永拓所及3名注会被通报批评！1名注会被公开谴责+证券业务被“拉黑”36个月

Core Viewpoint - The article discusses the disciplinary actions taken against Yongtuo Accounting Firm and its certified public accountants for their involvement in the audit of Yan'an Bikon Pharmaceutical Co., Ltd.'s financial statements for the years 2019 and 2020, highlighting significant violations including false reporting and lack of due diligence in audit procedures [1][5][9]. Summary by Sections Violations Identified - Yongtuo Accounting Firm issued audit reports containing false records, with Yan'an Bikon's 2019 and 2020 annual reports overstating revenue and profits, and the 2020 report including false records regarding non-operating fund occupation and significant related guarantees [1][6]. - The firm failed to perform due diligence during the audits, including ineffective risk identification and assessment procedures, and significant flaws in confirmation procedures [2][8]. Disciplinary Actions - Wang Weixiong received a 36-month ban on the acceptance of securities-related documents, effective from January 28, 2026, to January 27, 2029, along with a public reprimand [2][9]. - Yongtuo Accounting Firm received a public criticism, while Wang Yongping, Xu Ran, and Liu Juhua were also publicly reprimanded [2][9]. Company Status - Yan'an Bikon was delisted from the Shenzhen Stock Exchange on July 12, 2023, and subsequently listed on the National Equities Exchange and Quotations system under the delisted section with the code 400184 [2][9].