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中注协发布可持续信息鉴证业务准则征求意见稿:225条规范全流程,统一标准体系构建
Sou Hu Cai Jing· 2025-08-03 09:23
Core Viewpoint - The release of the draft "Basic Standards for Sustainable Information Assurance Business" by the Chinese Institute of Certified Public Accountants marks a new phase in the standardization of sustainable information assurance practices in China, aiming to ensure uniform quality standards for third-party intermediaries [1][2]. Group 1: Need for Unified Standards - The current sustainable information assurance practices in China are largely voluntary, with significant differences in quality management, professional ethics, and competency among various assurance providers [2]. - The lack of uniform standards leads to inconsistencies in execution procedures, conclusion formation, and assurance levels, hindering the full realization of third-party assurance value [2]. Group 2: Drafting Process and Principles - The draft was developed by referencing international standards and adapting them to China's specific context, following three core principles: maintaining public interest, highlighting the characteristics of sustainable information assurance, and leveraging international experience [2]. - The proposed standards will consist of basic standards, specific standards, and application guidelines, aligning with the corporate sustainable disclosure framework [2]. Group 3: Scope and Execution Requirements - The draft consists of four chapters with 225 articles, covering the entire process from business acceptance to report issuance, with clear objectives and detailed execution requirements [3]. - The standards apply not only to certified public accountants but also to all types of assurance providers, ensuring compliance with unified professional standards across the industry [3]. Group 4: Assurance Mechanisms and Quality Control - The draft establishes a dual assurance mechanism, addressing both reasonable and limited assurance requirements to cater to diverse information needs [4]. - Quality management and ethical standards are mandated to ensure the professionalism and reliability of assurance work, with the Institute committed to refining the draft based on feedback before final approval [4].
天健所又遭监管点名!两名注册会计师被约谈,审计程序现漏洞
Sou Hu Cai Jing· 2025-08-03 04:21
浙江证监局官网8月1日发布的行政监管措施公告显示,天健会计师事务所(特殊普通合伙)(以下简称"天健所")及注册会计师廖屹峰、蒋重阳被采取监管 谈话措施。 | 索 引 号 | bm56000001/2025-00009221 | 分 | 行政监管 | | --- | --- | --- | --- | | 发布机构 | | 发文日期 | 2025年 | | श | 关于对天健会计师事务所(特殊普通合伙)及注册会计师廖屹峰、蒋重阳采取监管谈话措施的决定 | | | | 文 물 | | 主题词 | | 三、部分审计底稿记录表述不一致 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》(2016年修订)第八条的规定。 浙江证监局指出,以上行为违反了中国注册会计师执业准则等有关要求,违反了《上市公司信息披露管理办法》(证监会令第182号)第四十五条、第四十 六条的规定。廖屹峰、蒋重阳作为签字注册会计师对上述相关行为应承担主要责任。 天健所质量控制负责人及签字注册会计师廖屹峰、蒋重阳被要求于 2025年8月8日下午2时携带有效身份证件到浙江证监局接受监管谈话。 经查,天健所及两名注册会计师在执行 浙江富 ...
倒计时40天丨2025北京服贸会前瞻:服务贸易解决方案集中亮相
Zhong Guo Jing Ji Wang· 2025-08-01 11:55
Group 1 - The 2025 China International Service Trade Fair (CIFTIS) is set to showcase significant achievements from various enterprises and institutions, with a media briefing held 40 days prior to the event [1] - The China Hotel Association will launch the first "China Accommodation Consumption Index" and "China Catering Consumption Index" at the fair, focusing on price, customer flow, and confidence indices to reflect industry consumption trends [2] - The association will also release two national industry standards related to ESG management and digital operations for hotels, aiming to promote high-quality development in the industry [2] Group 2 - Ernst & Young will present innovative products and insights at the fair, including the first industry-specific intelligent Q&A system, which provides 24/7 service across various sectors [3] - Alibaba will unveil a series of innovative results, including the "Yellow Handrail Plan" aimed at enhancing safety for the elderly, and a report on new e-commerce models that leverage digital capabilities [4] - The company will also introduce the China Online Consumption Brand Index (CBI), focusing on quality metrics in online consumption [4] Group 3 - Baiwang Co., Ltd. will launch a global transaction compliance solution at the fair, integrating AI with tax expertise to support enterprises in compliance management [5]
天汽模: 关于续聘会计师事务所的公告
Zheng Quan Zhi Xing· 2025-07-30 16:25
Core Viewpoint - Tianjin Automotive Mould Co., Ltd. has proposed to reappoint Lixin Certified Public Accountants as its auditing firm for the fiscal year 2025, pending approval at the upcoming shareholders' meeting [1]. Group 1: Basic Information of the Auditing Firm - Lixin Certified Public Accountants was established on January 24, 2011, and is a special general partnership located in Shanghai [1]. - The firm is a member of the international accounting network BDO and has qualifications for auditing H-shares [1]. Group 2: Business Scale and Performance - As of the end of 2024, Lixin had 296 partners and 2,498 registered accountants, with a total workforce of 10,021 [2]. - Lixin's business revenue for 2024 was 5.001 billion, with auditing services contributing 3.516 billion and securities services 1.765 billion [2]. - The firm provided annual report auditing services for 693 listed companies in 2024, with auditing fees totaling 854 million [2]. Group 3: Investor Protection Capability - Lixin has set aside a professional risk fund of 166 million and has a cumulative insurance coverage limit of 1.05 billion for professional liability [2]. Group 4: Legal and Compliance Record - In the past three years, Lixin has faced five administrative penalties but has not received any criminal penalties [5]. - The firm has maintained a good reputation and integrity, with no violations of independence requirements as per the Code of Ethics for Certified Public Accountants [6][7]. Group 5: Audit Fee Determination - The audit fee is determined based on the company's business scale, complexity of audit work, and market conditions, with negotiations between the company and Lixin [6]. Group 6: Approval Process - The board's audit committee has reviewed Lixin's qualifications and recommended its reappointment, which will be submitted for approval at the 2025 first extraordinary general meeting of shareholders [7].
美皓集团:长青获委任为新任核数师
Zhi Tong Cai Jing· 2025-07-29 11:42
经审核委员会推荐建议,长青(香港)会计师事务所有限公司已根据公司组织章程细则获委任为公司新任 核数师,自2025年7月29日起生效,以填补安永辞任后的临时空缺,任期将直至公司下届股东周年大会 结束为止。 美皓集团(01947)发布公告,由于公司与公司核数师安永会计师事务所未能就截至2025年12月31日止财 政年度的审计费用达成协议,故安永已辞任公司核数师,自2025年7月29日起生效。 ...
美皓集团(01947.HK):长青(香港)获委任为新任核数师
Ge Long Hui· 2025-07-29 10:37
Core Viewpoint - Meihao Group (01947.HK) announced the resignation of Ernst & Young as the company's auditor, effective from July 29, 2025, and appointed Evergreen (Hong Kong) CPA Limited as the new auditor based on the recommendation of the audit committee [1]. Group 1 - Ernst & Young has resigned as the auditor for Meihao Group [1] - The resignation will take effect on July 29, 2025 [1] - Evergreen (Hong Kong) CPA Limited has been appointed as the new auditor [1]
华锡有色: 广西华锡有色金属股份有限公司关于变更2025年度会计师事务所的公告
Zheng Quan Zhi Xing· 2025-07-24 16:20
Core Viewpoint - The company has proposed to appoint Beijing Guofu Certified Public Accountants as the auditing firm for the fiscal year 2025, replacing the previous firm, Crowe Horwath, to ensure the independence and objectivity of the audit process [4][6][7]. Group 1: Appointment of Auditing Firm - The company’s board of directors approved the selection of Beijing Guofu Certified Public Accountants for the 2025 financial statement and internal control audit services, pending shareholder approval [2][7]. - Beijing Guofu was established on August 31, 2016, and has 48 partners and 281 registered accountants, with 50 of them having signed audit reports for securities services [2][3]. - The audit fee for 2025 is set at 900,000 yuan, which includes 600,000 yuan for financial statement audit and 300,000 yuan for internal control audit, representing a 23.28% increase from the previous year due to an increase in the number of subsidiaries [5][6]. Group 2: Reasons for Change - The change in auditing firms is aimed at enhancing the independence and objectivity of the audit, as the previous firm had provided services for several consecutive years [4][6]. - The company has communicated with both the outgoing and incoming auditing firms, and both have acknowledged the change without objections [6][7]. Group 3: Compliance and Communication - The audit committee and board of directors have reviewed and approved the appointment of Beijing Guofu, confirming its qualifications and independence [6][7]. - The previous auditing firm, Crowe Horwath, provided a standard unqualified audit report for the fiscal year 2024, and the transition to Beijing Guofu is in compliance with relevant regulations [5][6].
迪瑞医疗: 关于公司续聘会计师事务所的公告
Zheng Quan Zhi Xing· 2025-07-22 11:15
证券代码:300396 证券简称:迪瑞医疗 公告编号:2025-028 迪瑞医疗科技股份有限公司 本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚 假记载、误导性陈述或重大遗漏。 迪瑞医疗科技股份有限公司(以下简称"公司")于 2025 年 7 月 21 日召开 的第六届董事会第二次临时会议和第六届监事会第二次临时会议,审议通过了 《关于续聘 2025 年度审计机构的议案》,公司拟聘任大信会计师事务所(特殊 普通合伙)(以下简称"大信所")为公司 2025 年度财务报告及内部控制的审 计机构,聘期为一年。2025 年度审计费用由董事会提请股东大会授权公司管理 层根据具体审计要求和审计范围与大信所协商确定,本事项需提交公司股东大会 审议批准。现将相关情况公告如下: 一、拟续聘会计师事务所事项的情况说明 大信会计师事务所具备会计师事务所执业证书和证券、期货相关业务许可证, 该公司在执业过程中坚持独立审计原则,能按时为公司出具各项专业报告,报告 内容客观、公正,表现了良好的职业操守和业务素质。综合考虑该所的审计质量 与服务水平情况,拟续聘大信会计师事务所作为公司 2025 年度审计机构,负责 公司 ...
香港资本市场火热,中介机构“干半年顶一年” !创业升温、写字楼也回暖……
Zheng Quan Shi Bao· 2025-07-18 02:24
Group 1: Hong Kong Capital Market Performance - Hong Kong's capital market has rapidly recovered in 2025, with significant capital inflow and the highest IPO fundraising globally [1][3] - The total equity financing in Hong Kong reached 2897.40 billion HKD, with IPOs contributing 1240.06 billion HKD, reflecting year-on-year increases of 286.52% and 584.22% respectively [4] - The number of IPOs in Hong Kong has increased to 304, with 51 companies listed, indicating a 14.29% rise in quantity [4] Group 2: Intermediary Institutions' Business Surge - Intermediary institutions in Hong Kong, including brokers, law firms, and accounting firms, are experiencing a surge in business due to the active IPO market [3][5] - The issuance fees for 51 listed companies in 2025 reached 53.40 billion HKD, nearly matching the total for the entire year of 2024 [3] - Major accounting firms have seen significant increases in their audit and advisory services due to the heightened demand from IPO activities [5][6] Group 3: Future Outlook for IPOs and Intermediaries - The second half of 2025 is expected to maintain or even increase the IPO activity in Hong Kong, with over 200 companies having submitted listing applications [9] - The demand for legal services has surged, with law firms completing 15 IPO projects in the first half of 2025, reflecting a growth rate exceeding the industry average [5][6] - Intermediary institutions are optimistic about the future, anticipating continued growth driven by favorable policies and international capital inflow [8][9] Group 4: Real Estate Market Recovery - The demand for office space in Hong Kong's core business districts is showing signs of recovery, driven by the active IPO market [10][12] - The rental prices for Grade A office buildings in Central have dropped nearly 45% from their peak in 2019, making them attractive to financial institutions [11] - The resurgence in the IPO market is expected to positively impact the leasing demand for office spaces, particularly in Central [13] Group 5: Growth in Hong Kong's Tech Sector - The strong performance of the capital market has revitalized Hong Kong's tech sector, with a notable increase in the number of startups [14][15] - The number of startups in Hong Kong reached 4694 in 2024, a 10% increase from 2023, with significant growth in health, medical, and green technology sectors [14] - Investment in Hong Kong's tech sector is projected to rise, with venture capital funding expected to grow from under 500 million USD in 2015 to 5 billion USD by 2025 [17]
九州一轨: 北京九州一轨环境科技股份有限公司关于续聘公司2025年度财务审计机构及内控审计机构的公告
Zheng Quan Zhi Xing· 2025-07-16 16:26
Core Viewpoint - The company has decided to reappoint Tianjian Accounting Firm as its auditing institution for the fiscal year 2025, following a thorough review by the board and the audit committee [1][7]. Group 1: Appointment of Auditor - The company held its 30th meeting of the second board and the 23rd meeting of the second supervisory board on July 16, 2025, where the proposal to reappoint Tianjian Accounting Firm was approved [1]. - Tianjian Accounting Firm was established on July 18, 2011, and operates as a special general partnership with a registered address in Hangzhou, Zhejiang Province [1]. - The firm has a total of 241 partners and 2,356 certified public accountants, with 904 of them having signed audit reports for securities services [1]. Group 2: Financial Performance of the Auditor - Tianjian Accounting Firm reported a total business income of 2.969 billion yuan, with audit business income of 2.563 billion yuan and securities business income of 1.465 billion yuan [1]. - The total audit fees collected by the firm amounted to 735 million yuan [1]. Group 3: Audit Committee Review - The audit committee reviewed Tianjian's professional competence, investor protection capabilities, integrity, and independence, concluding that the firm has performed its duties diligently and can continue to serve as the company's auditor for 2025 [6][7]. - The proposal for reappointment will be submitted to the shareholders' meeting for approval, and it will take effect upon approval [7].