Group 1 - The core viewpoint of the article highlights a significant increase in the number of A-share listed companies changing their audit firms, indicating a growing demand for high-quality audit services [1][2] - As of April 22, 2025, 62 audit firms reported changes involving 1,110 listed companies, compared to 55 firms and 519 companies in the previous year [1][2] - The change in audit firms reflects companies' desire for more independent, objective, and professional audit opinions to enhance the credibility of financial information [1][2] Group 2 - Among the companies that changed auditors, 460 cited business development or audit needs as reasons, while 312 followed regulations for rotation, and 241 mentioned long service periods of previous auditors [2] - The regulatory environment has intensified, leading companies to prefer higher-quality audit firms, resulting in some firms losing market share [2][3] - The introduction of regulations limiting the tenure of auditors for state-owned enterprises aims to improve audit quality and reduce risks associated with long-term relationships between auditors and companies [3] Group 3 - Audit firms are encouraged to enhance audit quality through better internal controls, improved processes, and higher professional standards to stand out in a competitive market [4] - There is a need for audit firms to strengthen their expertise, particularly in emerging industries and complex business areas, to expand their market share [4]