京粮控股（000505）将审计机构变更为天圆全会计师事务所的第一年（2023年），后者便在多项审计程 序中"踩线"，暴露出明显疏漏，2024年、2025年，京粮控股两年均续聘其为审计机构。 海南证监局1月8日披露，对天圆全会计师事务所（特殊普通合伙）及李小磊、刘小琴出具警示函。 公告显示，依据有关规定，该局对天圆全会计师事务所执业的海南京粮控股股份有限公司（简称京粮控 股）2023年度财务报表审计项目进行检查，发现存在多个问题。 初步业务活动执行不到位：在与前任注册会计师沟通的环节，天圆全会计师事务所在尚未完成必要沟通 程序且未获得任何答复的情况下，即作出业务承接结论。第二次沟通函寄出时间晚于结论形成日期。 风险评估程序不到位：一是与收入相关的风险评估程序不到位。二是未充分了解被审计单位内部控制活 动。三是存在穿行测试样本引用控制测试样本的情况。 控制测试不到位：一是未识别部分控制测试样本偏离控制的情况。二是部分控制测试抽样总体不完整。 三是底稿记录不完整。 实质性程序不到位：一是与收入相关的实质性程序不到位。二是套期业务的实质性程序不到位。 海南证监局指出，天圆全会计师事务所在京粮控股2023年度财务报表审 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：603843 证券简称：*ST正平（维权） 公告编号：2025-094 正平路桥建设股份有限公司关于对上海证券交易所2025年三季报信息披露监管问询函的回复公告（修订 版） 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 重要内容提示： （一）截至2025年年初至10月末新增诉讼情况 公司及子公司2025年新增诉讼仲裁事项共计148起，涉案金额为37,642.40万元，其中作为被告/被申请人 141起，涉案金额26,783.12万元。经公司自查，前述148起案件中，以下21起案件涉及以往年度财务数 据，可能构成前期财务报表差错并需对对应年的财务数据进行追溯调整；其余案件均不涉及前期差错调 整相关事项。具体情况如下： 单位：万元 ■ ●2025年三季报工作函所涉非标意见等重大事项尚无法核实，可能导致年审会计师无法对财务报表发表 无保留意见，公司股票存在被终止上市风险。近期，公司收到上交所对公司2025年三季报有关事项的监 管工作函。截止目前，年审会计师尚无法就外部借款利 ...

Core Viewpoint - The company has announced its third-quarter financial report for 2025, ensuring the accuracy and completeness of the information provided, and has disclosed significant shareholder activities and changes in accounting firms [6][11][18]. Financial Data Summary - The financial report for the third quarter of 2025 has not been audited [3]. - The company reported a total revenue of RMB 20 billion from its subsidiary, Shandong Binhua New Materials Co., Ltd., through a financing lease agreement [54]. - The company has a total external guarantee amount of RMB 406.97 million, with no overdue guarantees [59]. Shareholder Information - The largest shareholder, He Yi Investment, has increased its stake in the company to 9.97% by acquiring 59,354,972 shares [6]. - The total number of ordinary shareholders and the voting rights of preferred shareholders have been disclosed, with the top ten shareholders' holdings detailed [5]. Accounting Firm Change - The company has decided to appoint KPMG Huazhen as its new accounting firm for the 2025 fiscal year, replacing Tianzhi International [18][30]. - The change is aimed at ensuring the independence and objectivity of the audit process, with no objections raised by the previous accounting firm [18][31]. Upcoming Shareholder Meeting - The company will hold its second extraordinary general meeting of 2025 on November 17, 2025, to discuss the appointment of the new accounting firm [38][39]. - The meeting will utilize both on-site and online voting methods [40].

Group 1 - The company held its 11th Board of Directors' third meeting on September 11, 2025, with all 9 directors present, discussing various proposals [2][3][31] - The board approved a proposal to extend loans provided by Chongqing Konka Optoelectronics Technology Co., Ltd. to its shareholders, with a maximum extension amount of 100 million yuan, due by October 31, 2026 [3][14][21] - The board also approved the appointment of Xinyong Zhonghe Accounting Firm as the financial statement auditor and internal control auditor for the year 2025 [6][30][31] Group 2 - The company plans to hold the 5th extraordinary shareholders' meeting on September 29, 2025, to discuss the loan extension proposal and other matters [10][46][49] - The meeting will allow both on-site and online voting, with specific timeframes for each voting method [51][62] - Shareholders must register by September 29, 2025, to participate in the meeting [59][60]

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性 或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或因依 賴該等內容而引致的任何損失承擔任何責任。 CGN Power Co., Ltd.* 中國廣核電力股份有限公司 （在中華人民共和國註冊成立的股份有限公司） （股份代號：1816） 海外監管公告 本公告由中國廣核電力股份有限公司（「本公司」）根據香港聯合交易所有限公司證 券上市規則第13.10B條作出。 以下為本公司於深圳證券交易所網站發佈之《中廣核惠州核電有限公司審計報告 及財務報表2024年度及2025年1-2月》、《中廣核惠州第二核電有限公司審計報告 及財務報表2024年度及2025年1-2月》、《中廣核惠州第三核電有限公司審計報告 及財務報表2025年2月16日至2025年2月18日止》及《中廣核湛江核電有限公司審 計報告及財務報表2024年度及2025年1-2月》，僅供參閱。 承董事會命 中國廣核電力股份有限公司 尹恩剛 財務總監、聯席公司秘書及董事會秘書 中國，2025年8月28日 於本公告日期，本公司董事會成員包括執行董事為高立剛先生 ...

Group 1 - The audit report indicates that the financial statements of Baokang County Yaozhihhe Qiaogou Mining Co., Ltd. fairly reflect its financial position as of March 31, 2025, and its operating results and cash flows for the first quarter of 2025 [1][2] - The company was established on April 13, 2010, with a registered capital of RMB 10 million, which was later increased to RMB 100 million after additional contributions [2][3] - The company operates in the processing and sales of phosphate ore and barite [2][3] Group 2 - The financial statements are prepared based on the going concern assumption and comply with the relevant accounting standards [2][3] - The company follows the accrual basis of accounting and uses historical cost for measurement, except for certain financial instruments measured at fair value [2][3] - The company recognizes revenue when control of the goods is transferred to the customer, and it identifies performance obligations in contracts with customers [30][31] Group 3 - The company assesses expected credit losses for financial assets based on a three-stage model, considering the credit risk changes since initial recognition [13][14] - Inventory is measured at the lower of cost and net realizable value, and the weighted average method is used to determine the cost of inventory issued [17][18] - Long-term equity investments are accounted for using the cost method or equity method depending on the level of control or influence [19][20]

Audit Opinion - The audit report states that the financial statements of Shanghai New Jiyu Information Technology Service Co., Ltd. fairly reflect the financial position as of December 31, 2024, and May 31, 2025, in accordance with accounting standards [2][3] Management and Governance Responsibilities - The management is responsible for preparing the financial statements in accordance with accounting standards and maintaining necessary internal controls to prevent material misstatements due to fraud or error [2][3] - The governance layer is responsible for overseeing the financial reporting process [3] Auditor's Responsibilities - The auditor's goal is to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error [3][4] - The auditor performs various procedures, including assessing risks of material misstatement and evaluating the appropriateness of accounting policies used by management [4][5] Company Overview - Shanghai New Jiyu Information Technology Service Co., Ltd. was established on March 25, 2013, with a registered capital of 100,000 yuan [6][7] - The company operates in various sectors, including information technology, technical consulting, and business management [6] Financial Reporting Basis - The financial statements are prepared on a going concern basis, and no significant doubts about the company's ability to continue as a going concern were identified [8] Accounting Policies - The company has established specific accounting policies and estimates, including provisions for bad debts and depreciation of fixed assets [8][9] - The accounting period for the company is from January 1 to December 31 [8] Financial Instruments - The company classifies financial assets based on its business model and the cash flow characteristics of the financial assets [19][20] - Financial liabilities are classified and measured based on specific criteria, including whether they can be settled in cash or equity instruments [27][28]

Audit Opinion - The audit report states that the financial statements of Jiangsu Farsen Co., Ltd. fairly reflect the financial position and operating results for the years ending December 31, 2024, 2023, and 2022 [2][3]. Key Audit Matters - Revenue recognition is identified as a key audit matter due to the inherent risk of management manipulating the timing of revenue recognition to meet specific targets [3][4]. - Goodwill impairment testing is another key audit matter, with the reported goodwill balance as of December 31, 2024, being 308.26 million yuan, and impairment provisions for the years 2024, 2023, and 2022 being 232.39 million yuan, 213.57 million yuan, and 51.10 million yuan respectively [5][6]. - Inventory, fixed assets, and intangible assets impairment are also recognized as key audit matters, with fixed asset impairment losses of 3.75 million yuan, 48.79 million yuan, and 0.00 million yuan for the years 2024, 2023, and 2022 respectively [6][7]. Company Overview - Jiangsu Farsen Co., Ltd. was established on March 18, 1993, originally named Jiangyin Steel Wire Co., Ltd., and is primarily engaged in the production and sale of various steel wire products and environmental protection equipment [10][11]. - The company has undergone several capital increases and changes in shareholding structure, with the current registered capital being 419.50 million yuan as of December 31, 2024 [12][13]. Financial Reporting Basis - The financial statements are prepared based on the going concern assumption and comply with the relevant accounting standards and regulations [13][14]. - The company adopts the accrual basis of accounting, with historical cost as the measurement basis for most assets, and impairment provisions are made when necessary [14][15]. Accounting Policies - The company has established specific accounting policies and estimates based on its operational characteristics, which are detailed in the financial statements [14][15]. - The company recognizes business combinations based on control, distinguishing between same-control and non-same-control mergers, with specific accounting treatments for each type [15][16].

Audit Opinion - The audit report states that the financial statements of Jiangsu Farsen Co., Ltd. fairly reflect its financial position as of December 31, 2024, and its operating results and cash flows for the year 2024 in accordance with accounting standards [2][3]. Key Audit Matters - Revenue recognition is identified as a key audit matter, with reported revenue for 2024 amounting to 312.27 million yuan. The inherent risk of management manipulating revenue recognition timing to meet specific targets is highlighted [3][4]. - Goodwill impairment testing is another key audit matter, with a reported goodwill balance of 308.26 million yuan and cumulative impairment provision of 232.39 million yuan, resulting in a carrying value of 75.87 million yuan. The testing results depend significantly on management's estimates and assumptions regarding future cash flows and discount rates [4][5]. - Inventory, fixed assets, and intangible assets impairment are also recognized as key audit matters due to the significant amounts involved and the complexity of the impairment testing process [5]. Company Overview - Jiangsu Farsen Co., Ltd. was established on March 18, 1993, originally named Jiangyin Steel Wire Co., Ltd. The company was founded by Farsen Group and several other entities, with an initial registered capital of 60 million yuan [9][10]. - The company has undergone several capital increases and stock distributions, with the current registered capital amounting to 419.50 million yuan as of December 31, 2024 [11][12]. Business Segments - The company operates primarily in two business segments: metal products, which include various steel wire products, and environmental protection, focusing on the development and management of waste leachate treatment equipment [12]. Financial Reporting Basis - The financial statements are prepared based on the going concern assumption and in accordance with the relevant accounting standards issued by the Ministry of Finance [13][14]. Accounting Policies - The company employs specific accounting policies and estimates tailored to its operational characteristics, ensuring compliance with accounting standards and reflecting its financial position accurately [13][14]. Financial Asset Classification - Financial assets are classified into categories based on the management's business model and cash flow characteristics, including those measured at amortized cost and those measured at fair value [29][30]. Foreign Currency Transactions - The company translates foreign currency transactions at the exchange rate on the transaction date and applies specific methods for monetary and non-monetary items [26][27]. Impairment Testing - The company conducts impairment testing for assets, including goodwill and inventory, based on management's estimates and assumptions, ensuring compliance with accounting standards [4][5]. Corporate Governance - The management is responsible for preparing financial statements that fairly present the company's financial position and for maintaining necessary internal controls to prevent material misstatements [6][7]. Audit Responsibilities - The auditors are tasked with obtaining reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error, and to communicate key audit matters to the governance body [7][8].

Core Points - The company is appointing Zhengdan Zhiyuan (Shenzhen) CPA Firm to audit the revised 2023 financial statements due to a change in profit and loss status from profit to loss as per the regulatory requirements [4][10] - The board of directors has approved the appointment of the CPA firm with a unanimous vote and is now seeking shareholder approval [10][12] Group 1: Appointment of CPA Firm - The CPA firm Zhengdan Zhiyuan (Shenzhen) was selected based on its qualifications and ability to meet the company's auditing needs for the revised financial statements [9][10] - The firm has a history of providing auditing services, with 16 listed company clients in 2024, including 13 in manufacturing and 2 in information technology [6][9] - The firm has no recent criminal or administrative penalties, indicating a strong compliance record [7][8] Group 2: Board of Directors' Actions - The board has nominated Mr. Wang Qingtang as a candidate for a non-independent director position, pending shareholder approval [12] - The nomination is part of the company's efforts to enhance its corporate governance structure [12] - Mr. Wang has relevant experience and qualifications, having served in various roles within the company since 2006 [13]