Core Viewpoint - The announcement by Lufax Holdings regarding the extension of the submission deadline for the 2024 Form 20-F to April 30, 2026, is primarily driven by the objective need for audit work, reflecting the company's commitment to ensuring the quality and accuracy of its financial reporting [1][3][8]. Audit Delay - The delay in the annual report submission is attributed to the change in the auditing firm, with Ernst & Young appointed as the new auditor on June 25 this year, necessitating a comprehensive audit covering three full years from 2022 to 2024 [3][8]. - The management has expressed full cooperation in completing all necessary procedures, and the extension request has been approved by the New York Stock Exchange [3][8]. Business Performance - Lufax Holdings reported significant growth in key operational metrics for Q3 2025, with total new loans amounting to 56.9 billion, a year-on-year increase of 12.8%, and consumer finance loans reaching 31.7 billion, up 20.1% [5][8]. - The number of borrowers increased from approximately 24.8 million to 28.5 million, reflecting a growth rate of 15.3%, indicating a solid foundation for long-term business growth [5][8]. Risk Management and Governance - The resignation of the former Chief Risk Officer is a normal personnel change, with the new Chief Risk Officer bringing extensive experience in risk management from various financial institutions [6][8]. - The company has implemented measures to enhance its internal control processes, including optimizing the board structure and establishing internal control enhancement committees, which will strengthen its risk management capabilities [6][8]. Conclusion - Overall, the delay in the annual report is a compliance measure due to audit requirements rather than a signal of operational risk, with robust growth in core business and improvements in risk management indicating a solid operational foundation [8][9].

文/梧桐小新 2月14日晚，浙江证监局发布《关于对天健会计师事务所（特殊普通合伙） 及相关人员采取出具警示函措施的决定》。 浙江证监局 牵头对天健所开展合规性检 查，并对部分审计项目进行执业质量检查。 经查， 天健 在内部治理、质量控制体系、独立性管理、项目执业质量方面均存在问题： 1、内部治理方面： 一是合伙人委派、轮换等部分内部制度建设及执行不到位；二是在人事、财务和信息管理等方面未充分实施一体化管理。 2、 质量控制体系方面： 一是风险评估程序执行不到位； 二是部分项目与前任注册会计师沟通程序存在缺陷； 三是部分项目审计业务约定书签署不规范； 四是高风险项目连续承接管理不规范； 五是质控人员的客观性和独立性可能存在不利影响； 六是部分项目质量控制复核不到位； 七是业务咨询底稿记录不 完善； 八是部分审计档案归档存在缺陷； 九是部分项目审计底稿超期归档。 3、 独立性管理方面： 一是个别签字注册会计师未按相关规定进行轮换； 二是个别员工未签署独立性声明； 三是内幕信息知情人管理不规范； 四是个别合 伙人及其主要近亲属、员工违规买卖上市公司股票； 五是同一品牌公司管理不规范，存在利益冲突可能。 4、 项目执 ...