作为激烈回应，ST新潮现已向法院起诉立信所。公司指控立信会计师事务所未能勤勉尽责、违反审计 准则，并提出明确诉讼主张：要求撤销现有审计报告并重新出具符合标准的报告，追讨已支付的350.1 万元审计费及30万元律师费，并要求签字注册会计师沈家桢、冯蕾承担连带责任。 登录新浪财经APP 搜索【信披】查看更多考评等级 7月19日，*ST新潮（维权）发布公告称，收到上海市黄浦区人民法院（以下简称"黄浦区人民法院"） 的受理通知书。*ST新潮认为，立信会计师事务所、签字注册会计师沈家桢及冯蕾未遵守相关法律及审 计准则的规定，并在此基础上草率出具《审计报告》及《内部控制审计报告》，严重损害其合法权益， 请求判令：（1）立信会计师事务所撤销其作出的信会师报字[2025]第ZA12832号《审计报告》及信会师 报字[2025]第ZA12833号《内部控制审计报告》，重新出具审计报告及内部控制审计报告；（2）立信会 计师事务所向原告返还已收取的审计服务费（含税）3，501，000.00元，并承担原告律师费300，000.00 元；（3）沈家桢及冯蕾为第（1）项诉讼请求承担连带责任。 事件脉络与核心争议 ST新潮因立信会计师事务 ...

Core Viewpoint - New潮能源 has initiated legal action against its auditing firm,立信所, due to disputes over audit reports that resulted in the issuance of "unable to express an opinion" opinions, leading to a risk warning for delisting [1][6][7] Group 1: Legal Dispute with Auditing Firm - New潮能源 has filed a lawsuit against立信所 and two signing accountants, claiming that the audit reports issued were done so without due diligence and harmed the company's rights [6][7] - The core of the dispute revolves around two audit reports that were deemed "unable to express an opinion," which has led to the company's stock being marked with delisting risk [1][6] - New潮能源 is seeking four claims in the lawsuit, including the retraction of the audit reports, a refund of audit fees amounting to 3.501 million yuan, and legal fees of 300,000 yuan [6][7] Group 2: Audit Report Issues -立信所 issued audit reports that cited incomplete information regarding oil and gas asset valuations and employee compensation details, which led to the inability to provide a clear opinion [4][5] - Despite New潮能源 providing substantial information,立信所 maintained that the data was insufficient, resulting in the negative audit conclusions [4][5] Group 3: Stock Performance and Market Reaction - Following the release of the audit reports, New潮能源's stock was suspended but resumed trading on July 8, 2025, and experienced eight consecutive trading days of price increases [8] - The market's positive reaction to the stock despite the audit issues suggests that some investors may perceive limited risk associated with the company [8] Group 4: Control and Governance Issues - New潮能源 is facing renewed control disputes, with伊泰B股 acquiring a 50.10% stake through a tender offer, but effective control remains a challenge due to the need for dominance in key governance structures [9] - Smaller shareholders, such as深圳宏语, are planning to convene a shareholder meeting to propose changes in the board and supervisory committee, indicating ongoing governance tensions [9]

Core Viewpoint - The issuance of a "non-standard" audit report by Lixin Accounting Firm for ST Xinchao (600777) has sparked significant market discussion, raising questions about the professionalism and diligence of the audit process, especially given the conflicting opinions with previous auditors and international firms [1][2]. Group 1: Audit Report Details - Lixin's audit report is the first "non-standard" financial report in ST Xinchao's history and contradicts the opinions of top international audit firms, leading to investor skepticism regarding Lixin's professionalism [2]. - The audit covered a retrospective period of ten years, with ST Xinchao providing detailed asset lists and historical audit reports from its U.S. subsidiary, which consistently received standard unqualified opinions from Forvis Mazars, a top-ranked firm [2][3]. - Discrepancies were noted between the oil well information reported by the U.S. Railway Commission and ST Xinchao's operational data, with the company attributing these differences to variations in data collection methods over the years [3][4]. Group 2: Professionalism and Diligence - Lixin's report highlighted differences in accounts receivable and transaction amounts from customer confirmations, with the discrepancies being minor relative to the total amounts confirmed [4][5]. - The board of ST Xinchao emphasized that the minor discrepancies cited by Lixin were negligible and had already been resolved, questioning the necessity of a non-standard opinion based on these findings [5][6]. - The board also pointed out that Lixin's request for detailed asset records was inconsistent with industry practices in the U.S., where oil and gas assets are typically managed at a broader level [6][7]. Group 3: Market Response and Implications - The board of ST Xinchao called for a better understanding of the differences in industry practices and legal environments between China and the U.S., urging market intermediaries to objectively assess these factors [7]. - Despite the non-standard opinion, investors noted that the audit did not reveal any significant financial deficiencies, alleviating concerns about potential financial fraud and reducing the risk of delisting due to reporting issues [7].

Group 1 - The core viewpoint of the article highlights a significant increase in IPO applications in the A-share market, with 177 companies accepted for IPO in the first half of 2025, representing a 453% increase compared to the same period last year [1][4] - In June 2025 alone, the three major exchanges (Shanghai, Shenzhen, and Beijing) accepted 150 IPO applications, accounting for 85% of the total for the first half of the year [1][4] - The surge in IPO applications is attributed to a combination of policy benefits and a recovering market, with the A-share market's direct financing function gradually resuming [1][4] Group 2 - The Beijing Stock Exchange (BSE) led in IPO applications with 115 companies, followed by the Shenzhen Stock Exchange with 32 and the Shanghai Stock Exchange with 30 [4][5] - The increase in IPO applications is driven by the reopening of the listing channel for unprofitable companies on the Sci-Tech Innovation Board and the implementation of a third listing standard on the Growth Enterprise Market, enhancing the market's inclusivity [4][5] - The concentration of IPO applications is particularly notable in economically strong provinces such as Guangdong, Zhejiang, and Jiangsu, which together account for 57.39% of the applications [7][8] Group 3 - The top five underwriting institutions for the IPO applications include Guotai Junan (18), CITIC Securities (11), and Zhongtai Securities (9) [7] - The leading accounting firms involved in the IPO applications are Rongcheng Accounting Firm (22), Lixin Accounting Firm (21), and Tianjian Accounting Firm (21) [7] - The computer, communication, and other electronic equipment manufacturing sectors dominate the industry representation among the newly accepted IPOs, particularly in the Shenzhen Stock Exchange [9]

4月28日，上交所就上述问题，向ST新潮下发监管工作函，上交所称，公司年审机构立信会计师事务所 已向公司发送《关于山东新潮能源股份有限公司2024年度财务报表审计和内部控制审计完成情况的沟通 函》，显示目前所有审计工作已经完成，基于执行审计工作的结果，根据审计准则的相关规定，对公司 2024年度财务报表发表无法表示意见，对公司2024年12月31日的财务报告内部控制发表无法表示意见。 尽管审计遇到波折，但ST新潮却是资本市场的香饽饽，去年汇能集团发起要约收购，今年1月17日，金 帝石油计划按照3.10元/股的价格，向全体ST新潮股东要约收购20%股权。4月18日，伊泰B股宣布，向 ST新潮全体股东以及金帝石油发出竞争性要约，计划以3.40元/股，收购51%的总股本。 ST新潮（600777）和伊泰B(900948)今日晚间公告，伊泰B股收购ST新潮总股本的50.10%已完成交割。 ST新潮公告，公司2024年年报和2025年一季报未能按时披露，公司正在积极推进解决。 3月20日晚间，ST新潮对外发布公告，宣布拟聘任立信会计师事务所(特殊普通合伙)为公司2024年度审 计机构。公司原聘任的审计机构中瑞诚会计师事 ...

Core Viewpoint - The Shanghai Securities Regulatory Bureau has imposed an administrative penalty on Lixin Certified Public Accountants for violations in the audit report of Huahong Jitong's 2017 annual report, marking a repeated offense for the firm [1][4][6]. Group 1: Violations by Lixin Certified Public Accountants - Lixin Certified Public Accountants issued an audit report for Huahong Jitong's 2017 annual report that contained false records due to fictitious trades and underreporting of bad debt provisions [4][5]. - The firm failed to exercise due diligence during the audit process, overlooking significant discrepancies in the sales and receivables processes, and did not obtain sufficient appropriate audit evidence [5][6]. Group 2: Penalties Imposed - The Shanghai Securities Regulatory Bureau ordered Lixin to correct its practices, confiscated business income of 518,867.92 yuan, and imposed a fine of 1,037,735.84 yuan, totaling 1,556,000 yuan [6]. - The responsible auditors, He Mou Chun and Wan Mou Ling, received warnings and were fined 50,000 yuan each [6]. Group 3: Previous Offenses - In December 2024, Lixin was penalized by the Shenzhen Securities Regulatory Bureau for similar violations related to the audit of Rihai Intelligent, resulting in a total penalty exceeding 11 million yuan [7][8][12].

每经记者 彭斐 每经编辑 张益铭 因为定期报告难产，ST新潮（SH600777，股价3.21元，市值218.30亿元）将在"五一"结束后开始停牌。 4月30日盘后，ST新潮公告披露，因公司无法在法定期限内披露经审计的2024年年度报告及2025年第一 季度报告，根据《上海证券交易所股票上市规则》相关规定，公司股票自2025年5月6日起停牌。 《每日经济新闻》记者注意到，此次停牌持续时间，将由ST新潮能否发布2024年财报和2025年一季报 决定。若公司股票在停牌2个月内仍无法披露2024年年度报告，公司股票将被实施退市风险警示。 按照原计划，ST新潮原定于2025年4月30日披露2024年年度报告及2025年第一季度报告。因定期报告涉 及的部分财务信息需要进一步补充提供，ST新潮预计无法在法定期限内（2025年4月30日）披露上述财 务报告。 审计完成年报却难产？ 在4月28日晚间的公告中，ST新潮就无法在法定期限内披露定期报告做出相关解释。 ST新潮称，年审会计师团队在美国公司现场审计的三周时间里，公司积极配合审计要求，竭尽全力推 进2024年度审计进程。但因时间过于紧迫，所需材料细致且复杂，部分材料包括审 ...

Core Points - The Shanghai Asset Management Association has successfully completed over half of its annual work plan projects in the first four months of the year [1][4] - The association aims to enhance its international influence and support the development of Shanghai as a financial center [4] - New leadership roles have been established within the association, including the appointment of two vice presidents [4] Group 1 - The first meeting of the association's board of directors was held on April 28, with 45 representatives in attendance [4] - The association is focusing on the development of "Artificial Intelligence + Asset Management" (AIAM) talent, with plans for training and talent pool management [5] - The association has decided to establish a spokesperson, Chief Risk Officer (CRO), and Chief Technology Officer (CTO) to enhance its communication and risk management efforts [6] Group 2 - The association will create specialized committees for "Mergers and Acquisitions and S Funds," "Index and Quantitative Investment," and "Derivatives and Risk Management" [7] - A subsequent meeting of the supervisory board was held, emphasizing the importance of supervision and internal collaboration [8]

东北财经大学校长方红星发表题为"识势察变，逐异图新——关于会计博士项目目标定位和培养模式的 思考"的主题演讲。他强调会计专博项目定位要聚焦提升"重大实践问题解决能力"的高端会计人才培 养，培养模式创新和高质量发展的关键在于差异化竞争与生态共建，高校要打破学科壁垒，深化校企协 同，紧密结合中国式现代化下的教育新使命，探索高端会计人才培养新模式，为强国建设提供人才和智 力支撑。 4月12日，上海财经大学高级会计审计学院成立仪式暨会计审计专业学位博士培养创新论坛举行。《中 国经营报》记者了解到，该学院聚焦服务研究生培养质量提升和促进学科建设发展两大重点任务，加快 推动建立科技发展、国家战略需求牵引的学科设置调整机制，加强基础学科、新兴学科、交叉学科建设 和拔尖人才培养。 分析人士指出，人工智能革命驱动下，社会对人才的需求转向创新能力、批判性思维、复杂问题解决能 力及终身学习能力。这意味着，教育内容也需更新，如编程、数据分析、AI伦理等新兴领域知识需要 重视。 政产学研协同创新 在课程设计上，上海财经大学高级会计审计学院在推动基础课程与行业实践双向融合的同时，深度融入 大数据分析、人工智能、区块链等前沿技术课程，并积 ...

Group 1 - The core viewpoint of the article highlights a significant increase in China's M&A market activity in Q1 2025, with a total of 1,647 disclosed M&A events, representing a year-on-year increase of 0.98%, and a transaction scale of approximately 7,779 billion RMB, up about 115.30% year-on-year [1][3][6]. Group 2 - In terms of regional distribution, Beijing led the M&A market with a transaction scale of 5,467 billion RMB, a year-on-year increase of 629.29%. Shanghai followed with 1,638 billion RMB, up 92.30%, while Guangdong experienced a decline of 22.97% with a transaction scale of 619 billion RMB [6]. - The banking sector dominated the industry distribution, with a transaction scale of 5,048 billion RMB, reflecting a staggering year-on-year increase of 3,725.95%. The materials industry and capital goods sector followed with 495 billion RMB and 308 billion RMB, increasing by 64.48% and 67.32% respectively [9]. - The method of acquisition showed that new stock issuance acquisitions led with a scale of 5,073 billion RMB, accounting for 64.33% of the total. Agreement acquisitions and capital increase acquisitions followed with 1,449 billion RMB and 409 billion RMB, representing 18.38% and 5.19% of the total respectively [11][13]. Group 3 - The top three purposes of M&A transactions were horizontal integration, asset adjustment, and diversification strategy, with transaction scales of 456 billion RMB, 439 billion RMB, and 116 billion RMB respectively [15][17]. - M&A transactions exceeding 100 billion RMB accounted for the highest proportion, making up 71.27% of the total transaction amount, while those between 10 billion and 100 billion RMB accounted for 16.05% [18]. Group 4 - The top three M&A transactions by scale in Q1 2025 were: 1. China Bank's 8.48% equity change with a transaction amount of 1,650 billion RMB 2. Postal Savings Bank's 15.54% equity change at 1,175.80 billion RMB 3. Bank of Communications' 10.92% equity change at 1,124.20 billion RMB [20][24]. Group 5 - In terms of financial advisory rankings, Guotai Junan led with a transaction scale of 1,124.20 billion RMB, followed by Guotou Securities and Shenwan Hongyuan with 162.47 billion RMB and 158.96 billion RMB respectively [26][28]. - For completed M&A transactions, Dongfang Securities ranked first with 980.31 billion RMB, while Jialin Capital and Zhongyin Securities both had 976.15 billion RMB [29]. Group 6 - The leading law firm in M&A transactions was King & Wood Mallesons with a transaction scale of 1,186.32 billion RMB, followed by JY Law Firm and Zhong Lun Law Firm with 115.62 billion RMB and 55.36 billion RMB respectively [32][34]. - In accounting firms, Ernst & Young ranked first with 169.94 billion RMB, followed by Rongcheng with 132.76 billion RMB and Xinyong Zhonghe with 42.66 billion RMB [35][37]. Group 7 - The top asset appraisal institution was Zhonglian Asset Appraisal with 207.29 billion RMB, followed by Guozhonglian and Zhuoxin Dahua with 133.57 billion RMB and 108.33 billion RMB respectively [38][40].