（文章来源：证券日报） 证券日报网讯 12月24日，亚星化学发布公告称，12月24日，公司公告拟将2025年度财务及内控审计机 构由永拓会计师事务所变更为中审众环会计师事务所，项目合伙人陈奎、签字注册会计师刘茜茜、质控 复核人黄晓华将组成审计团队；变更原因系落实财政部等三部委轮换要求并匹配业务需求，永拓已确认 无异议，该事项尚待股东会批准。 ...

南方财经12月24日电，菲林格尔（603226.SH）于2025年12月24日公告，拟变更2025年度审计机构。因 原审计机构立信会计师事务所（特殊普通合伙）主动辞任，公司董事会审议通过，拟聘任北京德皓国际 会计师事务所（特殊普通合伙）担任新年度的财务报告及内部控制审计机构。 立信会计师事务所为公司2024年度出具的审计报告均为"带强调事项段的无保留意见"。强调事项指出， 公司2020年及2021年的两个工程项目存在未及时履行审议程序的关联交易。尽管公司已就此事受到监管 措施并开展整改，但将相关交易提交股东大会补充审议的议案未获通过，因此该事项的影响在2024年度 审计中仍需被强调。公司此次变更审计机构，旨在保障年报工作的顺利推进。 ...

Group 1 - The company held its 20th temporary board meeting on December 10, 2025, with all 7 directors present via communication voting [2][3][4] - The board approved the proposal to change the company's auditing institution for the year 2025, with a unanimous vote of 7 in favor [6] - The board also approved the appointment of a new board secretary, Mr. Chen Ming, whose term will last until the end of the current board's tenure [7][30] Group 2 - The company plans to appoint Unitaizhenqing Accounting Firm as its auditing institution for 2025, replacing Zhongxing Caiguanghua Accounting Firm, to ensure independence and objectivity in auditing [12][14] - The new auditing firm has been established since July 9, 2020, and has a team of 42 partners and 217 registered accountants as of the end of 2024 [16][17] - The audit fee for the upcoming year is set at 1 million yuan, which includes 650,000 yuan for annual report auditing and 350,000 yuan for internal control auditing, remaining unchanged from the previous year [22][25] Group 3 - The company will hold its 9th temporary shareholders' meeting on December 26, 2025, to discuss the approved proposals from the board meeting [34][36] - Shareholders can participate in the meeting both in person and through online voting, with specific time slots designated for each [37][38] - The deadline for shareholder registration is December 22, 2025, and all registered shareholders are entitled to attend and vote [39][44]

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：600708 证券简称：光明地产 公告编号：临2025-075 ● 本次交易已经第九届董事会第三十九次会议审议通过，本次交易未达到股东会审议标准。 ● 风险事项：本次交易已经第九届董事会战略委员会第十六次会议、第九届董事会第三十九次会议审议 通过，交易各方尚需签署《国有土地收购补偿协议书》，满足相关手续、交易对方按照协议约定及时完 成交易对价支付等后方能正式完成，交易的达成尚存在不确定性。公司将按照相关法律、法规及时履行 信息披露义务，敬请广大投资者注意二级市场交易风险，理性决策，审慎投资。 一、交易概述 光明房地产集团股份有限公司 关于全资子公司土地被收储的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 重要内容提示： ● 交易简要内容：光明房地产集团股份有限公司（下称"本公司"、"公司"、"光明地产"、"上市公司"） 全资子公司上海申宏冷藏储运有限公司（下称"申宏公司"）将与上海市宝山区土地储备中心（下称"宝 山土储中心"）、上海吴淞开发建设有限公司（下称" ...

Core Viewpoint - The company, ChuanYin High-Tech (300087.SZ), has announced a change in its auditing firm from KPMG Huazhen to RSM China, aiming to enhance audit service suitability, collaboration efficiency, and compliance standards. This decision follows a public tender process and is made with mutual agreement from the previous auditor [1]. Financial Reporting Issues - The 2024 financial report received a qualified opinion from KPMG, primarily due to two concerns: 1. The authenticity and recoverability of accounts receivable amounting to 32.7759 million yuan related to sales of grain to three distilleries, which could not be confirmed due to lack of response to confirmation requests and irregularities in documentation. The company has stated that the business is legitimate and has made a provision for bad debts of 8.1612 million yuan based on aging analysis [1]. 2. Concerns regarding the inventory value of corn seeds in collaboration with a company in Liaoning, where the original value of 356 million yuan is questioned due to slow sales progress, leading the auditor to believe that the provision for inventory impairment is insufficient [1].

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：603825 证券简称：ST华扬 公告编号：2025-124 华扬联众数字技术股份有限公司 关于第六届董事会 第十七次（临时）会议决议的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 一、董事会会议召开情况 (一)华扬联众数字技术股份有限公司（以下简称"公司"）第六届董事会第十七次（临时）会议（以下简 称"本次会议"）的召开符合《中华人民共和国公司法》（以下简称"《公司法》"）和《公司章程》的有 关规定。 (二)本次会议通知已于2025年11月27日以书面文件形式发出。 (三)本次会议于2025年12月2日10时以通讯表决方式召开。 (四)本次会议应出席董事7名，实际出席董事6名。冯康洁女士因个人原因不能出席本次会议，授权委托 杨家庆先生代为表决。 (五)本次会议由公司董事长张利刚先生主持，公司监事及高级管理人员列席了本次会议。 二、董事会会议审议情况 1.审议通过了《关于公司向华夏银行股份有限公司长沙分行申请授信额度的议案》 为满足公司经营资金需求，同意公司向 ...

Core Viewpoint - The company plans to appoint Tianzhi International Accounting Firm as its auditing institution for the year 2025, replacing the previous auditor, Shanghui Accounting Firm, after thorough communication and without any objections from either party [3][12][13]. Group 1: Appointment of Auditing Firm - The proposed auditing firm is Tianzhi International Accounting Firm [2]. - The previous auditing firm was Shanghui Accounting Firm, which provided a standard unqualified audit report for the fiscal year 2024 [11]. - The change in auditing firms is based on the company's assessment of its current business situation and future auditing service needs [3][12]. Group 2: Auditing Firm's Qualifications - Tianzhi International has accumulated sufficient professional risk funds and insurance coverage, with a total compensation limit of no less than 200 million yuan [4]. - In the past three years, Tianzhi International has not faced any civil liability due to its professional conduct [4]. - Tianzhi International has received one administrative penalty and nine supervisory measures in the last three years, but no criminal penalties [5]. Group 3: Audit Fees - The estimated audit fee for 2025 is 700,000 yuan, unchanged from the previous period [10]. - The board of directors will seek authorization from the shareholders' meeting to negotiate the audit fee based on market principles and the company's business scale [10]. Group 4: Shareholders' Meeting - The third extraordinary shareholders' meeting for 2025 is scheduled for December 11, 2025 [20]. - The meeting will adopt a combination of on-site and online voting methods [20][21]. - Shareholders must register for the meeting by December 10, 2025, and provide necessary identification [30][32].

Meeting Announcement - The company will hold its 2025 Eighth Extraordinary General Meeting on November 20, 2025, at 15:00 [2][3][29] - The meeting will combine on-site voting and online voting [4] - The record date for shareholders to attend the meeting is November 14, 2025 [5] Meeting Details - Shareholders can register for the meeting on November 18 and 19, 2025 [9] - The meeting will take place at the company's office in Haikou, Hainan [7] - The agenda includes significant matters affecting minority investors, which will be counted separately [8] Board Resolutions - The board approved the appointment of Zhongshun Zhonghuan Accounting Firm as the auditor for the 2025 fiscal year, with a service fee of 1.349 million yuan [22][43] - The company plans to apply for the issuance of medium-term notes not exceeding 5 billion yuan to optimize its debt structure [24][52] - The investment scale for the New Sea Passenger Hub project has been adjusted from 1.451 billion yuan to 1.596 billion yuan due to increased costs [63][66] Financial and Operational Plans - The medium-term notes will be issued to meet operational needs, including debt repayment and project investment [55] - The company aims to ensure the project's timely completion and operational efficiency through additional investments [71]

Core Points - The company announced a cash dividend distribution plan, proposing to distribute 0.07 yuan per share (including tax) based on the total share capital registered on the dividend distribution date [8][9] - The company reported a net profit attributable to shareholders of 154,178,243.10 yuan for the first three quarters of 2025, with total equity attributable to shareholders amounting to 8,262,306,144.90 yuan and undistributed profits of 4,330,944,109.48 yuan [9] - The proposed cash dividend distribution represents 32.26% of the net profit for the first three quarters of 2025 [9] Financial Data - The company’s total share capital as of the announcement date is 710,629,386 shares, leading to a total proposed cash dividend of 49,744,057.02 yuan (including tax) [9][45] - The company’s board of directors unanimously approved the mid-term profit distribution plan during the board meeting held on October 30, 2025 [10][39] Audit Firm Change - The company plans to change its auditing firm from Zhihong Accounting Firm to Tianzhi International Accounting Firm due to the need for objectivity and independence in audit work [24][33] - The proposed audit fee for 2025 is 1.56 million yuan, which includes 1.16 million yuan for financial statement audits and 0.4 million yuan for internal control audits [33][49] - The change in auditing firm is subject to approval by the shareholders' meeting [24][49] Investor Communication - The company will hold a performance briefing on November 10, 2025, to discuss the third-quarter results and address investor inquiries [15][19] - Investors can submit questions via email before the briefing, and the company will respond to common concerns during the session [20][21]

Core Insights - In September 2025, a total of 47 listed companies in Shanghai, Shenzhen, and Beijing announced changes to their auditing firms, indicating a significant shift in the auditing landscape [3][6]. Group 1: Changes in Auditing Firms - Notable changes include companies like Xiaoxin Environment switching from Xinyong Zhonghe to Deloitte, and Jian Tai Technology moving from Zhonghua to PwC Zhongtian [4][5]. - The audit fees for 2024 for these companies varied, with Xiaoxin Environment paying 4.96 million yuan and Jian Tai Technology paying 4.5 million yuan [4]. Group 2: Client Changes Among Audit Firms - The firm with the largest decrease in clients was Lixin, losing 7 clients, while Rongcheng gained the most clients, increasing by 6 [6][8]. - The detailed statistics show that Lixin and Rongcheng were the most affected firms in terms of client changes, reflecting a competitive shift in the auditing market [6][9].