据了解，因涉及ST立方(300344)财务造假案，中兴财光华近期被同步追责。 12月3日晚间，新宏泽（002836）发布公告，与中兴财光华会计师事务所(特殊普通合伙)进行"紧急切割"。 2025年10月27日，新宏泽召开第五届董事会第十七次会议，审议通过了《关于续聘会计师事务所的议案》，同意聘任中兴财光 华为公司2025年度审计机构。该议案尚未提交公司股东会审议。 而12月3日公告显示，公司当日召开第五届董事会第十八次会议，审议通过了《关于撤销第五届董事会第十七次会议中 <关于续聘会计师事务所的议案> 的议案》。 对于撤销原因，公告称由于中兴财光华因个别审计业务的原因已被中国证券监督管理委员会立案调查，为避免影响公司2025年 度审计业务，同意公司撤销第五届董事会第十七次会议中《关于续聘会计师事务所的议案》。待公司选聘出新的年度审计机构 后将另行审议变更会计师事务所相关事宜。 到了8月，厦门证监局对中兴财光华及逯文君、冯伟出具警示函。经查，中兴财光华在原新三板挂牌公司海合达2023年年报审计 项目执业中存在多项问题。 证监会于11月28日披露，近日，对上市公司立方数科涉嫌定期报告财务数据存在虚假记载作出行政处 ...

Core Viewpoint - The Sichuan Securities Regulatory Bureau has imposed administrative penalties on Xinyong Zhonghe Accounting Firm and two certified public accountants for failing to perform due diligence during the audit of Xike Agricultural Group's 2022 financial statements, which resulted in significant financial misstatements [1][2][21]. Summary by Sections Audit Findings - Xike Agricultural Group inflated its 2022 revenue and profit by CNY 131.09 million and CNY 33.0975 million, respectively, which accounted for 43.38% and 115.57% of its total revenue and profit for the year [1][4]. - The audit report issued by Xinyong Zhonghe was found to contain false records, leading to misleading financial disclosures [3][4]. Audit Procedures Deficiencies - Control testing audit procedures were flawed, lacking proper evaluation of obtained evidence, leading to inappropriate conclusions [5]. - Sales contract approval control tests were inadequate, failing to verify whether contracts underwent proper approval processes [5]. - Sales delivery control tests were deficient, with missing delivery documents and lack of critical information on delivery notices [6]. - Substantial audit procedures for accounts receivable and revenue recognition were insufficient, with significant discrepancies in customer signatures on important documents [8][9]. - Third-party payment verifications were inadequate, with a significant amount of payments (CNY 87.6253 million) processed through third parties, raising concerns about potential financial fraud [11]. Prepayment Auditing Issues - The audit of large prepayments was insufficient, particularly concerning a new supplier with a registered capital of CNY 10,000, which received a prepayment of CNY 14 million without a payment agreement [12]. - The analysis of prepayment trends was erroneous, incorrectly stating a decrease in prepayments when there was a 59% increase [13]. Penalties Imposed - Xinyong Zhonghe was ordered to correct its practices, had its business income of CNY 424,528.30 confiscated, and was fined CNY 800,000 [21]. - The two certified public accountants, Wang Qing and Yang Li, received warnings and were fined CNY 400,000 each [21].