证监会重拳出击，40天22家会计所被点名

Core Viewpoint - The regulatory focus on accounting firms has intensified, with 22 firms named by the China Securities Regulatory Commission (CSRC) in just 40 days, indicating a shift towards stricter accountability for intermediaries in the capital market [1][3][5]. Regulatory Actions - From January 1 to February 9, 2026, a total of 22 accounting firms were named by the CSRC and local regulatory bodies, with three firms—Zhongxinghua, Zhongxing Caiguanghua, and Lianda—receiving severe administrative penalties [3][5]. - In addition to the administrative penalties, 21 firms received warning letters, averaging one warning every two days [3][5]. Focus on Accountability - The increased scrutiny on accounting firms aims to enhance audit responsibilities and ensure the quality of listed companies, thereby purifying the market ecosystem [1][5]. - The trend suggests that as compliance awareness among accounting firms improves and historical issues are addressed, the number of firms being named may decrease over time [6]. Key Issues Identified - The regulatory actions have highlighted critical areas needing improvement, such as inadequate responses to revenue fraud risks and a lack of professional skepticism among auditors [7][8]. - Common deficiencies include superficial execution of core audit procedures, failure to obtain sufficient evidence, and significant shortcomings in auditing related parties and complex transactions [8][9]. Systemic Problems - Warning letters have revealed systemic issues within the industry, including failures in internal governance and quality control systems across various firms [11][12]. - Specific problems noted include uncontrolled confirmation procedures, inadequate audit procedures for key financial subjects, and deficiencies in the ability to audit complex accounting treatments [11][12]. Regulatory Framework - The regulatory approach is evolving towards a combination of specific accountability for individual audit procedures and a broader push for overall governance and quality control within accounting firms [12].