Core Points - *ST Hengli has filed a lawsuit against Shenzhen Xutai Accounting Firm for over 38 million yuan in damages due to the firm's failure to conduct the audit in a timely manner, which resulted in the company being unable to disclose its annual report on time [1][4] - The company has faced regulatory scrutiny and has received a notice of termination of listing from the Shenzhen Stock Exchange due to the delay in disclosing its annual report [5] Group 1: Legal Action - The lawsuit was initiated after *ST Hengli received a court notice acknowledging the case against Xutai Accounting Firm and its partners for infringement [1] - The company claims that the accounting firm did not follow the agreed timeline and procedures for the audit, leading to significant financial losses [1][4] - *ST Hengli alleges that the accounting firm exhibited negligence and unprofessional conduct, including the use of unqualified personnel for the audit [3] Group 2: Financial Impact - The delay in the annual report has resulted in a market value loss exceeding 38 million yuan as of April 30, 2025 [1][4] - The company reported a revenue of 70.06 million yuan for the first three quarters of 2024, marking an 18.31% year-on-year increase, but also a significant net loss of 16.21 million yuan [6] - The company anticipates a potential financial delisting scenario if the final annual report shows revenue below 300 million yuan [6] Group 3: Management Changes - Two senior executives have resigned from their positions, citing personal reasons, amidst the ongoing issues with the audit and financial reporting [6] - The company’s main business operations are divided among three subsidiaries, focusing on automotive parts, investment, and trade [6]

每经记者｜黄海 每经编辑｜张海妮 因2024年年报"难产"，"不死鸟"*ST恒立（000622.SZ，以下简称恒立实业）走到退市悬崖边。 5月8日晚，公司公告称于当日收到法院《受理案件通知书》。公司诉深圳旭泰会计师事务所（普通合 伙）（以下简称旭泰所）、谭旭明、尹擎、凌辉、王平平侵权责任纠纷一案的起诉状，法院已收到并决 定受理。 一纸诉状让人看到了上市公司与审计机构之间矛盾的冰山一角。 双方矛盾始于年报"难产" 恒立实业与旭泰所之间的合作始于2024年年底。 2024年12月30日，公司公告称，因原本聘任的会计师事务所自身现阶段业务繁忙，人员配备不足，无法 承接更多业务，而公司年审工作时间紧迫，基于上述情况，综合考虑公司业务发展情况和整体审计的需 要，公司决定改聘旭泰所为公司2024年度审计机构。 2025年1月16日，恒立实业与旭泰所签署了三份《审计业务约定书》，约定由旭泰所对公司2024年年报 进行审计。 矛盾的种子自此埋下。恒立实业在公告中称，"原告（恒立实业）全力协助被告（旭泰所）开展工作， 且已支付合同全部费用，但审计机构未按照《审计业务约定书》及《总体审计策略》规定时间如期出具 审计报告"。 恒立 ...