中国经济网北京12月23日讯 深交所网站近日公布关于对武汉元丰汽车电控系统股份有限公司及相关责任人采取约见谈话的决定。 深交所于2022年6月27日受理了武汉元丰汽车电控系统股份有限公司（以下简称"元丰电控"）首次公开发行股票并在创业板上市的申请。经查，在发行 上市申请过程中，元丰电控未说明其与重要客户之间存在的部分履约争议事项，问询回复与实际情况不符，对2020年返利未做会计处理的依据不充分，未披 露收入确认相关内部控制不规范情形。 深交所网站近日公布的关于对高虹、何华博采取约见谈话的决定显示，深交所于2022年6月27日受理了元丰电控首次公开发行股票并在创业板上市的申 请，高虹、何华博为项目签字注册会计师。 经查，签字注册会计师在执业过程中未对元丰电控与其重要客户之间存在的部分履约争议事项、2020年返利会计处理事项、收入确认相关内部控制不规 范情形予以充分关注并审慎核查，发表的核查意见不准确。 签字注册会计师高虹、何华博的上述行为违反了深交所《创业板审核规则》第三十一条第一款，《审核规则》第二十八条第一款的规定。 元丰电控的上述行为违反了深交所《创业板股票发行上市审核规则》（以下简称《创业板审核规则》） ...

Core Viewpoint - The Shanghai Stock Exchange has imposed disciplinary actions against New Dawn Technology Co., Ltd. and related responsible individuals due to inadequate compliance during the IPO application process, leading to inconsistencies in disclosures and internal controls [1][4][22]. Group 1: Disciplinary Actions - The Shanghai Stock Exchange issued regulatory warnings to the sponsoring representatives Guo Ming'an and Qian Yaming, as well as to the signing lawyers Chen Haiyang, Yang Xinghui, and Ge Xiaoxia [2][12]. - New Dawn Technology's IPO application was initially accepted on February 28, 2023, but was withdrawn, leading to the termination of the review process on November 1, 2024 [4][22]. Group 2: Violations Identified - The sponsoring representatives failed to adequately verify the interests between the actual controller and former employees, resulting in inconsistent conclusions in their reports [9][11]. - The signing lawyers did not sufficiently verify the authenticity of relevant equity agreements, relying on indirect evidence without obtaining original documents [13][15]. - The company did not disclose related party transactions accurately, leading to contradictions in the documentation submitted for the IPO [15][21]. Group 3: Internal Control Issues - There were significant issues with the management of the company's seals, including the submission of post-dated records that did not match the business system's approval records [16][21]. - The actual controller, Zheng Zhenxiao, was found to have significant responsibility for the violations, including the failure to ensure proper internal controls and compliance with disclosure requirements [18][22].

Core Viewpoint - The Shenzhen Stock Exchange has issued disciplinary actions against Huimang Microelectronics (Shenzhen) Co., Ltd. and related parties for various violations during the IPO process, leading to the termination of their application for listing on the Growth Enterprise Market [1][8]. Group 1: Violations by Huimang Microelectronics - The company failed to adequately disclose irregularities in its internal controls over distribution revenue, with reported distribution revenue constituting 91.37%, 94.58%, 95.85%, and 96.78% of total revenue during the reporting periods [6][7]. - There were discrepancies between the actual execution of credit policies for distributors and what was disclosed, including defects in original documents related to revenue recognition [2][6]. - The company did not ensure the accuracy of the disclosed production cycle, which was stated to be approximately 6 months, while some products exceeded this timeframe, affecting inventory valuation assessments [4][7]. Group 2: Disciplinary Actions - The Shenzhen Stock Exchange decided to issue a written warning to CITIC Securities Co., Ltd. for its role as the sponsor, and to publicly criticize the responsible representatives Chen Yuda and Wang Bin [5][6]. - The accounting firm, Dahua Certified Public Accountants, received a written warning, and the signing accountants He Jingjing and Jing Yibo were also publicly criticized for their inadequate oversight [5][6]. - The actual controller and CEO of Huimang Microelectronics, Xu Rubai, along with the CFO, Li Yonggang, were also publicly criticized for failing to ensure the accuracy and completeness of the IPO application documents [7][8].

Core Viewpoint - The Shenzhen Stock Exchange issued regulatory letters to Zhonghang Securities Co., Ltd. and its representatives due to violations during the IPO process of Zhejiang Fanyuan Technology Co., Ltd., highlighting inadequate internal control checks and inaccurate disclosures [1][14][15]. Group 1: Violations by Zhonghang Securities - Zhonghang Securities failed to adequately focus on and prudently verify the issuer's inventory management internal controls, leading to inaccurate opinions [1][15]. - The company did not properly address and verify the issuer's research and development internal control irregularities, resulting in misleading statements [3][15]. - There was insufficient verification of the issuer's fund flows, including the actual controller's financial activities, which were not thoroughly investigated [4][15]. Group 2: Violations by the Accounting Firm - Tianjian Accounting Firm did not adequately focus on and verify the issuer's inventory management internal controls, leading to inaccurate audit opinions [31][35]. - The firm failed to properly verify the issuer's research and development internal control irregularities, resulting in misleading statements [10][32]. - There was inadequate verification of fund flows related to the issuer and its related parties, including the actual controller's financial activities [12][34]. Group 3: Disciplinary Actions - Zhonghang Securities received a written warning as a self-regulatory measure due to the identified violations [21][30]. - The representatives, Mao Jun and Chen Jing, were publicly criticized for their inadequate oversight and verification processes [22][30]. - Tianjian Accounting Firm received a written warning, and the signing accountants, Wang Fukan and Yi Sha, were publicly criticized for their failures in the audit process [13][35].