12月4日，中信证券披露称，子公司中信证券华南股份有限公司（原"广州证券"，下称"华南公司"）因东旭光电证券虚假陈述责任纠纷被列为被告，该案 已确定适用普通代表人诉讼程序审理。 中信证券表示，本案为公司收购广州证券前，广州证券承做的相关项目引发的纠纷，就本案涉及的潜在损失均已在交割之前予以充分考虑，对公司本期利 润或期后利润无重大影响。 近年来，监管部门对财务造假、欺诈发行等违法行为保持"零容忍"态度。 事涉收购前"旧案" 中信证券公告显示，华南公司于12月3日收到河北省高级人民法院送达的《民事裁定书》[（2025）冀民终690号]，裁定维持石家庄中院作出的《民事裁定 书》[（2025）冀01民初150号]，确定本案适用普通代表人诉讼程序审理。 根据石家庄中院送达的《起诉状》，本案原告为吴彩泉等11名投资者，被告为东旭光电、东旭集团、华南公司等37名相关法人主体或自然人。 原告起诉称，东旭光电系深圳证券交易所上市公司，现已退市。因东旭光电2015年至2022年年度报告存在虚假记载和重大遗漏、2017年非公开发行股票存 在欺诈发行、未在法定期限内披露2023年年度报告等行为，东旭光电于2025年3月28日收到河 ...

Core Viewpoint - The article highlights the critical role of Tianheng Accounting Firm as an independent third-party auditor in maintaining the integrity of the capital market, particularly through its refusal to alter a negative internal control audit report for Nanwei Co., which led to significant consequences for the company [1][2]. Group 1: Tianheng's Actions and Impact - Tianheng Accounting Firm issued a negative opinion on Nanwei Co.'s internal control audit report for the year 2022, which resulted in the company's stock being subjected to risk warnings and suspension [1]. - The firm identified significant deficiencies in Nanwei Co.'s internal controls, which failed to prevent or timely detect non-compliance issues related to the misuse of non-operational funds [1][2]. - Tianheng's refusal to modify the audit conclusion, despite pressure from Nanwei Co.'s management, underscores the importance of auditor independence and professional integrity in the auditing process [2]. Group 2: Role of Auditors in Capital Markets - Accounting firms serve as independent entities that provide essential auditing services, verifying financial information and influencing investor decisions and market order [2]. - Tianheng's thorough examination of Nanwei Co.'s financial records and internal documents allowed it to uncover risks associated with fund misappropriation, thereby signaling financial risks to the market [2]. - The article advocates for more firms like Tianheng that uphold professional ethics and independence, emphasizing their role as guardians of the capital market [2].

Group 1 - The core viewpoint of the articles highlights the critical role of Tianheng Accounting Firm as an independent third-party auditor in maintaining the integrity of the capital market by refusing to alter its negative opinion in the internal control audit report of Nanwei Co., Ltd [1][2] - In early 2023, the China Securities Regulatory Commission disclosed an administrative penalty against Nanwei Co., Ltd's actual controller, Li Ping, due to non-operational fund occupation issues, leading Tianheng to issue a negative internal control audit report for the year 2022, resulting in the company's stock being placed under risk warning and suspension [1] - Tianheng identified significant deficiencies in Nanwei's internal controls, which failed to prevent or timely detect and correct the violations, thus demonstrating the importance of independent audits in signaling financial risks to the market [2] Group 2 - Tianheng's commitment to professional integrity and independence is emphasized, showcasing the necessity for such qualities in intermediary institutions to ensure the healthy operation of the capital market [2] - The firm conducted thorough examinations of Nanwei's accounting records, bank statements, and internal approval documents to identify abnormal fund flows, thereby providing essential information for market participants and regulatory bodies [2] - The article advocates for more firms like Tianheng to act as reliable guardians of the capital market, reinforcing the need for professionalism, neutrality, and adherence to ethical standards in the auditing industry [2]

业内专家对《中国经营报》记者表示，在洛娃集团及其相关责任人被处罚约两年半之后，证监会对未勤 勉尽责的中介机构进行处罚，在债券市场执法中体现了"追首恶"与"打帮凶"并举的原则，同时也能震慑 资本市场"看门人"，净化包括债券市场在内的资本市场生态。 会计所涉债券欺诈发行案 近日，证监会在《行政处罚决定书》中指出，亚太所在对洛娃集团2012年度财报未实施审计程序、未获 取审计证据情况下出具了审计报告，并在对洛娃集团2013至2016年度财报审计过程中未勤勉尽责。对洛 娃集团2012至2016年度财报，亚太所皆出具了标准无保留意见的审计报告。 为此，证监会决定责令亚太所改正，没收审计业务收入2150943.34元，并处以8603773.36元罚款，合计 罚没1075.47万元。 马明作为洛娃集团2012年至2016年连续5年财报审计报告签字注册会计师，同时作为亚太所北京分所负 责人、洛娃集团审计项目合伙人，在审计过程中未勤勉尽责，未对审计项目质量进行有效监督管理，情 节严重，被给予警告并处以10万元罚款，同时被采取3年证券市场禁入措施。 近日，证监会对涉洛娃集团债券欺诈发行案的审计机构作出行政处罚，罚没金额1075. ...