直接影响10万多注册会计师，及其服务的五千多家上市公司 为了遏制审计造假，中国时隔10余年修订注册会计师法。 2月27日，中国人大网公开了《中华人民共和国注册会计师法（修正草案）》（下称注册会计师法修正 草案），对外公开征求意见，征求意见期限为30日。与原法相比，此次注册会计师法修正案有22处修 改，核心是着力解决当前审计造假等注册会计师行业存在的突出问题，该法修订将产生较大影响。 而此次注册会计师法修订，一大亮点就是加大责任追究力度，增加违法成本，来进一步遏制审计造假。 比如，现行的注册会计师法对违反相关规定被处没收违法所得的罚款倍数最高是5倍，而此次注册会计 师法修正案将这一罚款倍数提高至10倍，并明确因出具虚假报告被追究刑事责任的注册会计师终身禁 业。 此次注册会计师法修正案进一步规范了执业行为。 比如修改后的第22条新增一句表述，注册会计师不得通过任何方式出具虚假报告。其中不得有的五大行 为中，就包括未保持应有的职业怀疑、未履行必要的审计程序或者未获得充分适当的审计证据，发表不 恰当的审计意见或者出具报告。 注册会计师修正案还严格执业准入，加强监督检查，增加关于加强审计档案管理的内容，明确实施失信 惩 ...

注册会计师行业是我国现代服务业的重要组成部分。截至2024年底，全国共有会计师事务所约1.1万 家，注册会计师约10万人。 深圳久安会计师事务所（特殊普通合伙）首席合伙人刘洛接受21世纪经济报道记者专访时表示，每一次 产业升级都离不开专业服务的支撑，会计师事务所正是这一生态中不可或缺的价值守护者与风险预警 者。在企业奔赴"A+H"上市、谋划创新驱动型并购等关键节点，会计师的角色从确保历史财务数据真实 的"后卫"，转变为洞察未来风险、识别核心价值的"前哨"。 据新华社北京2月25日报道，财政部部长蓝佛安在向常委会会议作说明时表示，总的看，现行法基本框 架和主要制度是适应注册会计师行业发展的。但近年来也出现了一些新情况新问题。修正草案在保持现 行法基本框架和主要制度不变的基础上，聚焦加强党的领导、完善监管措施、加大责任追究力度等方 面，着力解决审计造假等注册会计师行业存在的突出问题。 修正草案共22条。在进一步规范执业行为方面，修正草案增加注册会计师执业的禁止性规定：明确注册 会计师不得通过任何方式出具虚假报告；未保持应有的职业怀疑、未履行必要的审计程序等，不得发表 不恰当的审计意见或者出具报告；不得冒用他人名义 ...

Core Viewpoint - Jiangsu Securities Regulatory Commission issued a significant penalty against Yongtuo Accounting Firm for failing to perform due diligence, resulting in false records in audit reports and other documents, leading to a total fine of approximately 65.28 million yuan [1][17]. Group 1: Penalty Details - Yongtuo Accounting Firm was ordered to correct its practices, had its business income of 8.11 million yuan confiscated, and faced a total fine of 57.17 million yuan, marking a penalty that is seven times its illegal gains [1][24]. - This penalty is the first instance since the 2019 revision of the Securities Law where an auditing firm has been banned from providing securities services [1][17]. Group 2: Background of Yongtuo Accounting Firm - Established in 1993, Yongtuo is a well-known auditing firm that was the first in the national auditing system to join an international accounting organization [4][20]. - The firm ranked 42nd in the 2024 comprehensive evaluation of accounting firms [5][21]. Group 3: Audit Failures - Yongtuo was found to have committed multiple audit failures for companies such as Hongda Xingye, Hengjiu Technology, and Kelin Environmental Protection, where it issued audit reports with false records [6][22]. - Specific failures included a lack of diligence in audits and significant defects in audit procedures and quality control [6][22][23]. Group 4: Accountability of Individuals - Nine individuals associated with Yongtuo were penalized, with project partner Chen Xiaohong receiving a fine of 4 million yuan and a lifetime ban from the securities market [8][24]. - Other key individuals, including the firm's chief partner, were also fined and faced varying lengths of market bans [8][25]. Group 5: Previous Penalties - This is not the first penalty for Yongtuo in 2025, as it had previously received fines from the Fujian Securities Regulatory Bureau for similar issues [10][26]. - In September 2025, Yongtuo was fined 11.32 million yuan for its involvement in the fraudulent activities of Yan'an Bikon, highlighting a pattern of regulatory scrutiny [13][29].

Core Viewpoint - Jiangsu Securities Regulatory Bureau has imposed significant penalties on Yongtuo Accounting Firm for multiple violations, including a total confiscation of approximately 8.11 million yuan in business income and a fine of about 57.17 million yuan, totaling around 65.28 million yuan, along with a ban on engaging in securities services [1][4]. Group 1: Violations and Penalties - Yongtuo Accounting Firm was found to have committed violations while auditing financial statements for Hongda Xingye Co., Ltd., Suzhou Hengjiu Optoelectronics Technology Co., Ltd., and Kelin Environmental Equipment Co., Ltd. from 2019 to 2022 [4][5]. - The firm failed to exercise due diligence, resulting in false records in the audit reports for Hongda Xingye from 2020 to 2022 and other related reports [4][5]. - The total penalties included the confiscation of approximately 8.11 million yuan in business income and fines totaling about 57.17 million yuan, leading to a total penalty of around 65.28 million yuan [6][7]. Group 2: Specific Cases - For Hongda Xingye, the firm was fined approximately 40.75 million yuan and had 5.09 million yuan in business income confiscated due to false records in the audit reports [6][7]. - In the case of Hengjiu Technology, Yongtuo was fined about 792.45 thousand yuan and had 1.32 million yuan in business income confiscated for similar violations [6][7]. - For Kelin Environmental, the firm faced a fine of approximately 849.06 thousand yuan and had 1.70 million yuan in business income confiscated due to false records in the audit report [6][7]. Group 3: Accountability of Individuals - The signing registered accountant Chen Xiaohong received a warning and a fine of 4 million yuan, while the chief partner Lü Jiang was warned and fined 2 million yuan [7]. - Seven other responsible individuals were fined between 200,000 yuan and 1.2 million yuan [7]. - Chen Xiaohong faces a lifetime ban from the securities market, while Lü Jiang is banned for 10 years due to the severity of their violations [7].