业内专家对《中国经营报》记者表示，在洛娃集团及其相关责任人被处罚约两年半之后，证监会对未勤 勉尽责的中介机构进行处罚，在债券市场执法中体现了"追首恶"与"打帮凶"并举的原则，同时也能震慑 资本市场"看门人"，净化包括债券市场在内的资本市场生态。 会计所涉债券欺诈发行案 近日，证监会在《行政处罚决定书》中指出，亚太所在对洛娃集团2012年度财报未实施审计程序、未获 取审计证据情况下出具了审计报告，并在对洛娃集团2013至2016年度财报审计过程中未勤勉尽责。对洛 娃集团2012至2016年度财报，亚太所皆出具了标准无保留意见的审计报告。 为此，证监会决定责令亚太所改正，没收审计业务收入2150943.34元，并处以8603773.36元罚款，合计 罚没1075.47万元。 马明作为洛娃集团2012年至2016年连续5年财报审计报告签字注册会计师，同时作为亚太所北京分所负 责人、洛娃集团审计项目合伙人，在审计过程中未勤勉尽责，未对审计项目质量进行有效监督管理，情 节严重，被给予警告并处以10万元罚款，同时被采取3年证券市场禁入措施。 近日，证监会对涉洛娃集团债券欺诈发行案的审计机构作出行政处罚，罚没金额1075. ...

Group 1 - The core issue revolves around allegations of financial fraud against Huaxi Biological, initiated by a former employee who claims the company and its controlling shareholder engaged in deceptive practices [1][2] - Huaxi Biological responded by stating that the allegations were investigated during the IPO review process in 2019 and were found to be unfounded, with relevant disclosures made in the prospectus [2][3] - The former employee, referred to as Li, claims that the accusations against him regarding embezzlement are false and that he reported the company for financial misconduct [1][3] Group 2 - The allegations include claims that Huaxi Xinyu Investment, the controlling shareholder, concealed the fact of holding 30 million shares of Jinzhou Bank and committed fraud during bond issuance [1][3] - As of the first quarter of 2025, Huaxi Xinyu holds 283.5 million shares of Huaxi Biological, representing a 58.86% ownership stake [1] - In 2020, the Beijing Securities Regulatory Bureau issued a warning letter to Huaxi Xinyu for inaccuracies in financial data disclosed during the issuance of exchangeable bonds [2] Group 3 - The former employee asserts that the warning letter from the regulatory body was a result of his whistleblowing, providing partial evidence to the regulatory authorities [3] - The allegations also include claims of significant omissions in the documentation submitted during Jinzhou Bank's IPO in December 2015, where Huaxi Xinyu allegedly made false commitments regarding shareholding [3] - Huaxi Biological's prospectus states that Huaxi Xinyu's shareholding was below 5%, thus not classified as a major shareholder and not obligated to disclose information during the overseas listing process [3][4]