公开报道显示，这是2019年证券法修订以来，监管部门首次开出"禁止审计机构从事证券服务业务"的处 罚。 近日，永拓会计师事务所（特殊普通合伙）（以下简称"永拓所"）被中国证券监督管理委员会江苏监管 局（以下简称" 江苏证监局 "）严肃处罚，被禁止从事证券服务业务。 12月13日， 江苏证监局 官网披露的一则行政处罚决定书显示，永拓所在执业过程中，未勤勉尽责，出 具的年度审计报告、募集资金年度存放与使用情况鉴证报告存在虚假记载等。 江苏证监局 决定，责令 永拓所改正，对永拓所禁止从事证券服务业务，罚没款共计超过6500万元。相关9名责任人也被追责。 12月16日，财政部官网发布的《从事证券服务业务会计师事务所注销备案名单》显示，因被 江苏证监 局 依法禁止从事证券服务业务，永拓所被注销证券服务业务备案。 沦为"帮凶"配合财务造假 中介机构是资本市场治理的重要力量，发挥着专业把关的积极作用，其执业质量直接关系市场健康运 行。然而，作为审计机构，永拓所不仅未勤勉尽责，甚至还配合企业造假，明知企业存在重大问题、审 计执业存在重大缺陷，仍出具无保留意见的审计报告。 行政处罚决定书显示，永拓所是鸿达兴业2020年至202 ...

处罚决定书内容显示，永拓所此番违法违规行为多次突破职业底线，具体包括：主动介绍恒久科技、鸿 达兴业开展虚假业务，为公司设计走账路径、参与虚假业务资金划转，帮助两家公司掩盖违法事实；在 鸿达兴业项目中，永拓所在无审计调整依据支撑的情况下配合鸿达兴业虚构审计调整分录，篡改合并财 务报表，导致鸿达兴业2020年至2022年年度报告存在虚假记载；在鸿达兴业和恒久科技项目中，部分签 字会计师未实际参与审计业务，质控复核人知悉项目存在异常仍同意项目组审计意见，首席合伙人知悉 相关情况后仍签发无保留意见的审计报告；在科林环保案中，永拓所在监管部门多次通报明确违法线索 的情况下，仍未审慎执业，无视执业准则规定，出具存在虚假记载的审计报告。 面对中介机构失责乱象，监管机构秉承"零容忍"态度从严查处，通过一系列"组合拳"持续压实中介机构 职责。 中证报中证网讯（记者 孟培嘉）江苏证监局网站12月13日信息显示，该局近日对永拓会计师事务所 （特殊普通合伙）（简称"永拓所"）在鸿达兴业、恒久科技、科林环保三家上市公司审计执业过程中未 勤勉尽责违法行为一并作出行政处罚。 根据行政处罚决定书，永拓所在上述三家上市公司的财务报表审计工作中 ...

Core Viewpoint - The article discusses the unprecedented wave of delistings in the A-share market due to major violations, highlighting the challenges faced by brokerage investment banks in fulfilling their role as gatekeepers in the capital market [1][3]. Group 1: Regulatory Changes and Impact - As of October 15, 2023, a record number of 13 companies have triggered mandatory delisting indicators due to major violations, marking a significant increase in regulatory scrutiny [3][4]. - Among the 13 companies, 8 have already been delisted, with the first being Zhuolang Technology in March and the latest being Zitian Technology in October [4]. Group 2: Role of Brokerage Investment Banks - The article emphasizes the complex responsibilities of brokerage investment banks, noting that many of them issued "no objection" or "no issues found" reports during the supervision period for companies later confirmed to have committed fraud [1][5]. - Notably, only Guorong Securities issued a risk warning for Jiuyou Co., while most other involved investment banks failed to identify issues during their oversight [7][8]. Group 3: Case Studies of Fraudulent Companies - ST Dongtong, involved in financial fraud from 2019 to 2022, had First Capital as its sponsor, which was implicated in the fraudulent issuance of shares [5]. - Guangdao Digital, under the sponsorship of Wukuang Securities, inflated its revenue by 1.465 billion yuan through fraudulent contracts and invoices from 2018 to mid-2024 [5][6]. Group 4: Changes in Oversight Practices - The article notes that some investment banks frequently changed during the fraud periods, such as Gaohong Data, which switched its sponsoring banks multiple times, indicating a lack of consistent oversight [6][7]. - Investment banks are reportedly increasing their diligence in due diligence processes, especially during the continuous supervision phase, which had previously received less attention [10].

Core Viewpoint - The China Securities Regulatory Commission (CSRC) is intensifying its crackdown on violations by intermediary institutions, particularly accounting firms, to prevent failures in their "gatekeeper" roles in the capital market [1][3][4]. Summary by Sections Administrative Penalties - In the first half of 2025, the CSRC imposed 25 administrative penalties on 18 securities intermediary institutions, totaling fines of 208.21 million yuan, marking increases of 127%, 175%, and 106% compared to the same period in 2024 [2][4]. - Among the penalized institutions, 21 were accounting firms, accounting for 84% of the total penalties, with the highest number of penalties against Da Xin Accounting Firm and the highest fine against Tianheng Accounting Firm [1][6]. Industry Challenges - The increase in penalties reflects ongoing issues within intermediary institutions, including survival pressures, fierce competition, and collusion with clients for profit [4][5]. - The lack of diligence and professionalism among intermediaries has led to a rise in cases of negligence, with 95 cases reported in 2024, continuing a three-year upward trend [4][6]. Regulatory Focus - The CSRC emphasizes the importance of intermediary institutions in maintaining market integrity and has committed to holding them accountable for any failures in their duties [3][8]. - Experts suggest that maintaining the independence of accounting firms is crucial for effective auditing and compliance with legal standards [8][9]. Recommendations for Improvement - There is a call for reforms in the audit engagement system, including direct appointments of auditors for companies with a history of financial fraud and shortening mandatory rotation periods for auditors [9][10]. - The use of technology in auditing, such as AI and blockchain, is recommended to enhance audit quality and efficiency [10]. Conclusion - The CSRC's stringent measures and the industry's response highlight the critical need for improved accountability and quality in the auditing process to safeguard the interests of investors and the integrity of the capital market [1][3][10].