一IPO终止项目收警示函！

Core Viewpoint - The article discusses the regulatory actions taken by the Hebei Securities Regulatory Bureau against Tangshan Tianhe Environmental Technology Co., Ltd. and its executives due to inaccuracies in financial disclosures and internal control deficiencies [1][4]. Group 1: Regulatory Issues - Tangshan Tianhe Environmental Technology Co., Ltd. was found to have inaccurate disclosures regarding R&D investments and related metrics in its prospectus submitted in July 2023 for the years 2021 and 2022 [1][4]. - The company exhibited non-compliance in revenue recognition, leading to inaccurate financial information in its annual reports for 2021 and 2024 [1][4]. - There were identified deficiencies in internal controls related to revenue recognition, sales management, and financial reconciliation [1][4]. Group 2: Company Background - Tangshan Tianhe is a manufacturer of specialized equipment for coal mining, focusing on the development, design, production, and sales of crushing and screening equipment for coal and non-coal minerals [2]. - The company also provides comprehensive solutions and services related to its products, particularly for materials with high added value requirements [2]. Group 3: Consequences and Responsibilities - The regulatory measures include a warning letter issued to the company and its executives, emphasizing the need for improved compliance and internal controls [4][5]. - The company's former chairman and general manager, as well as the financial officer, were held primarily responsible for the violations, while the board secretary was also found lacking in diligence regarding the first issue [4][5].