Group 1 - The Shenzhen Stock Exchange issued a regulatory letter to Jiangsu Zhongqi Huazhong Tian Asset Appraisal Co., Ltd. and related parties due to issues identified in their asset evaluation practices [1] - Jiangsu Zhongqi Huazhong Tian was involved in the evaluation of the equity value of Shanghai Jingxin Technology Co., Ltd. for Suzhou Hengjiu Optoelectronics Technology Co., Ltd.'s acquisition announcement [1] - The evaluation report issued on January 24, 2025, lacked sufficient objective evidence to support the forecasts of business volume, growth rates, and working capital needs, relying heavily on management's subjective judgments [1][2] Group 2 - The selection of comparable companies by Jiangsu Zhongqi Huazhong Tian was deemed inappropriate due to significant differences in business structure, operational models, company size, and growth stages compared to Jingxin Technology [1][2] - The actions of Jiangsu Zhongqi Huazhong Tian and the signing appraisers violated multiple regulations, including the Asset Appraisal Practice Standards and the Stock Listing Rules [2] - The Shenzhen Stock Exchange urged Jiangsu Zhongqi Huazhong Tian and the involved appraisers to learn from these issues and adhere strictly to relevant laws and regulations to prevent future occurrences [2]

文/梧桐兄弟 3月4日，四川证监局披露关于2024年会计师事务所和资产评估机构从事证券业务随机抽查工作的公告，天健、立信分别有一个年报审计项目被抽中检查，结果都 被采取行政监管措施。 值得注意的是，天健、立信年报审计都被关注到审计底稿编制问题。 其中，天健执行的国城矿业股份有限公司（以下简称国城矿业或公司）2023年财务报表审计项目中， 一是部分审计底稿存在较多错误。二是对部分关键审计证据 未纳入审计底稿留存。三是部分底稿索引编制不规范。 上述行为不符合《中国注册会计师审计准则第1131号——审计工作底稿》（2022年12月）第三条、第四 条、第八条的相关规定。 立信在执行的迈克生物股份有限公司（以下简称迈克生物或公司）2023年财务报表审计项目中， 一是获取的部分有关审计证据未存档。二是部分审计底稿记录、 留痕不充分。 上述行为不符合《中国注册会计师审计准则第1131号——审计工作底稿》（2022年12月）第十条、第十七条的相关规定。 四川证监局关于2024年会计师事务所和资产评估机构从事证券业务随机抽查工作的公告 根据《国务院办公厅关于推广随机抽查规范事中事后监管的通知》《国务院关于在市场监管领域全面推行 ...