Core Viewpoint - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have revised the "Management Measures for the Record-Filing of Accounting Firms Engaging in Securities Services," aiming to enhance supervision and management of accounting firms in the securities sector, thereby improving their professional capabilities and service quality to better support capital market development [1][2]. Group 1: Regulatory Changes - The revised measures specify requirements for record-filing, documentation, and verification processes for accounting firms engaging in securities services [1]. - The measures emphasize the importance of quality management and integrated management within accounting firms, aiming to enhance their professional responsibility and risk management capabilities [1][2]. - The new regulations introduce a comprehensive management loop, focusing on continuous compliance with record-filing requirements and enhancing the effectiveness of supervision through joint verification [1][2]. Group 2: Major Events and Reporting - Accounting firms must report significant changes such as name changes, partner changes, and establishment or dissolution of branches to the Ministry of Finance, which will then relay this information to the CSRC [2]. - In cases of penalties or legal disputes involving accounting firms, they are required to report these incidents through the designated record-filing platforms [2]. Group 3: Future Directions - The Ministry of Finance and CSRC plan to enhance guidance for accounting firms to ensure they understand and effectively implement the new measures, thereby improving their competency in securities services [3]. - There will be a focus on improving record-filing platforms and facilitating information sharing to streamline the record-filing process for accounting firms [3].

据中国注册会计师协会4月8日消息，近日，中注协向有关会计师事务所发出上市公司2024年年报审计约 谈函，提示防范上市公司内部控制审计风险，并要求会计师事务所说明承接的有关上市公司客户2024年 内部控制审计开展情况。 ...

Core Viewpoint - The Jiangsu Securities Regulatory Commission issued a warning letter to Qi Chengbing, a staff member of Suya Jincheng Accounting Firm, due to violations found during the audit of Jiangsu Shuntian Co., Ltd.'s 2015 annual report [1][4]. Group 1: Audit Process Issues - Deficiencies were identified in the business acceptance procedures, as the firm failed to communicate with the previous auditor regarding significant audit matters, with the response from the previous auditor received after the audit report was issued [1][2]. - The risk identification and assessment procedures were inadequately executed, particularly regarding the assessment of revenue fraud risks, which were deemed inappropriate given the company's performance pressure and inherent risks in trade companies [2][3]. - There was a lack of separate risk assessment for the communications equipment business, failing to recognize abnormal conditions such as fixed gross margins and unusual payment terms, which should have raised professional skepticism [2][3]. Group 2: Revenue Recognition Issues - Insufficient investigation into the relationships between suppliers and customers was noted, with no documentation retained regarding the top five customers and suppliers, leading to missed connections between entities controlled by the same individual [3][4]. - The audit did not obtain adequate and appropriate evidence for revenue recognition, only confirming the balance of advance payments and failing to verify sales amounts with major customers [3][4].

Group 1 - The core viewpoint of the article is the evaluation and supervision of Tianzhi International as the auditing firm for the company's 2024 annual audit, highlighting its qualifications and performance [1][5]. Group 2 - Tianzhi International, established in December 1988 and headquartered in Beijing, is a large comprehensive consulting firm specializing in audit assurance, capital market services, and management consulting [1][2]. - As of December 31, 2023, Tianzhi International had 89 partners and 1,165 registered accountants, with a total audited revenue of 3.197 billion yuan, of which audit service revenue was 319 million yuan [2]. - The company has a strong track record in securities services, having signed audit reports for 414 registered accountants in the past [2]. Group 3 - The audit committee conducted a thorough review of Tianzhi International's professional qualifications, business capabilities, integrity, independence, and past audit performance, concluding that it is qualified to provide auditing services for the company [3][4]. - The audit committee communicated with the auditing team regarding the audit scope, schedule, and key audit matters before the audit commenced [4]. - The audit committee's meetings resulted in the approval of various reports and proposals related to the 2024 financial report and internal control evaluation [4]. Group 4 - The audit committee believes that Tianzhi International maintained independence and diligence during the audit process, providing fair and objective opinions [3][5]. - The auditing process was conducted in a timely and orderly manner, with the audit report being objective, complete, clear, and timely [5].

证券代码：000955 证券简称：欣龙控股 公告编号：2025-013 欣龙控股（集团）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。 一、拟续聘会计师事务所的基本情况 （一）机构信息 项目合伙人及签字注册会计师 1：张磊，2009 年成为注册会计师， 始为本公司提供审计服务，近三年签署上市公司审计报告 9 家，近三 年复核上市公司审计报告 4 家。 天职国际会计师事务所（特殊普通合伙） （以下简称"天职国际"） 创立于 1988 年 12 月，总部北京，是一家专注于审计鉴证、资本市场 服务、管理咨询、政务咨询、税务服务、法务与清算、信息技术咨询、 工程咨询、企业估值的特大型综合性咨询机构。 天职国际首席合伙人为邱靖之，注册地址为北京市海淀区车公庄 西路 19 号 68 号楼 A-1 和 A-5 区域，组织形式为特殊普通合伙。 天职国际已取得北京市财政局颁发的执业证书，是中国首批获得 证券期货相关业务资格，获准从事特大型国有企业审计业务资格，取 得金融审计资格，取得会计司法鉴定业务资格，以及取得军工涉密业 务咨询服务安全保密资质等国家实行资质管理 ...

董事会审计委员会对 德勤华永会计师事务所（特殊普通合伙） 根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司治理准 则》《国有企业、上市公司选聘会计师事务所管理办法》《上海证券交易所上市公 司自律监管指引第 1 号——规范运作》及中国国际贸易中心股份有限公司（以下简 称"公司"或"中国国贸"）的《公司章程》和《董事会审计委员会工作规程》等 规定和要求，公司董事会审计委员会对会计师事务所 2024 年度履行监督职责情况报 告如下： 一、2024 年年审会计师事务所基本情况 （一）会计师事务所基本情况 德勤华永会计师事务所（特殊普通合伙）（以下简称"德勤华永"）前身为 1993 年 2 月成立的沪江德勤会计师事务所有限公司，于 2002 年更名为德勤华永会计师事 务所有限公司，于 2012 年 9 月经财政部等部门批准转制成为特殊普通合伙企业。德 勤华永注册地址为上海市黄浦区延安东路 222 号 30 楼。 德勤华永具有财政部批准的会计师事务所执业证书，并经财政部、中国证监会 批准，获准从事 H 股企业审计业务。德勤华永已根据财政部和中国证监会《会计师 事务所从事证券服务业务备案管理办法》等相关文件的 ...

Core Viewpoint - Shanghai Fojie Environmental Technology Co., Ltd. has appointed Tianjian Accounting Firm as the auditing institution for its 2024 financial report and internal control audit, affirming the firm's compliance, independence, and diligence in its duties [1][7]. Group 1: Basic Information of Tianjian Accounting Firm - Tianjian Accounting Firm was established in July 2011 and is located in Hangzhou, Zhejiang Province, with 241 partners and 2,356 registered accountants as of December 31, 2024 [1]. - The firm reported a total audited business revenue of RMB 3.483 billion in 2023, with audit service revenue of RMB 3.099 billion and securities service audit fees totaling RMB 720 million [1]. Group 2: Investor Protection Capability - Tianjian Accounting Firm has established a robust investor protection capability, with a cumulative professional risk fund and insurance compensation limit exceeding RMB 200 million as of the end of 2024 [2]. - The firm has faced civil lawsuits related to its professional conduct in the past three years, including a case involving Huayi Electric, where it was required to bear joint liability for financial fraud [2]. Group 3: Assessment of the Firm's Performance - The firm has a dedicated audit team with extensive experience in auditing listed companies, supported by experts in various fields such as tax, information systems, and risk management [4]. - Tianjian Accounting Firm has developed a comprehensive and practical audit work plan focusing on key audit areas, including revenue recognition and asset impairment [4][5]. Group 4: Audit Quality Management Mechanism - The firm adheres strictly to auditing standards and has established a complete audit quality management system, ensuring effective policies and procedures are in place [5][6]. - A quality control department oversees the implementation of the quality management system, ensuring compliance with auditing procedures before report issuance [6]. Group 5: Information Security Management - The firm has defined responsibilities for information security management in its contract, implementing systematic controls for document management and confidentiality [6]. Group 6: Overall Evaluation - The company concludes that Tianjian Accounting Firm possesses the qualifications for auditing securities and futures-related businesses, demonstrating professional capability and investor protection that meet audit requirements [7].

Core Viewpoint - China Communications Construction Company Limited has appointed Ernst & Young Hua Ming as the auditor for its 2024 financial report, ensuring compliance with relevant regulations and maintaining independence and diligence in its auditing practices [1][2]. Group 1: Qualifications of Ernst & Young Hua Ming - Ernst & Young Hua Ming was established in September 1992 and transitioned to a special general partnership in August 2012, with a headquarters in Beijing and 251 partners as of the end of 2024 [1]. - The firm is one of the first in China to obtain qualifications for securities and futures-related business and H-share enterprise audits, demonstrating extensive experience in securities services [1]. - Ernst & Young Hua Ming has 23 branches across major cities in China and ranks first in the 2023 annual evaluation of accounting firms by the Chinese Institute of Certified Public Accountants, with over 1,700 registered accountants [2]. Group 2: Professional Record - In the past three years, Ernst & Young Hua Ming has not faced any criminal or administrative penalties, with only three supervisory management measures and one disciplinary action recorded [2][3]. - The firm’s partners and signing accountants have maintained a clean record, ensuring no penalties from regulatory bodies [3]. Group 3: Quality Management Level - Ernst & Young Hua Ming has established a comprehensive quality management system that includes risk assessment, governance, ethical requirements, and monitoring procedures to ensure effective quality management [3][4]. - The firm conducts additional quality reviews for high-risk projects, ensuring all significant issues are resolved before report issuance [4]. Group 4: Audit Service Quality - The firm has dedicated audit teams with extensive experience in auditing listed companies and the construction industry, supported by a team of experts in various fields [5]. - Ernst & Young Hua Ming has developed detailed audit plans and timelines, ensuring compliance with reporting deadlines and effective communication with non-EY auditors [5][6]. Group 5: Risk Management and Information Security - Ernst & Young Hua Ming has established a systematic information security control system, addressing sensitive information management and ensuring compliance with confidentiality requirements [7]. - The firm has set aside a professional risk fund and purchased professional liability insurance, with a total coverage exceeding RMB 200 million, demonstrating strong investor protection capabilities [8]. Group 6: Performance and Communication - Ernst & Young Hua Ming has effectively communicated with the company regarding audit focus, adjustments, and opinions, providing timely and comprehensive performance reports [8].

Core Viewpoint - Jiangsu Nonghua Smart Agriculture Technology Co., Ltd. has appointed Tianzhi International Accounting Firm as its financial and internal control audit institution for the year 2024, following a thorough evaluation of Tianzhi's qualifications and compliance with relevant regulations [1][7]. Group 1: Basic Information of Tianzhi International - Tianzhi International was established in December 1988 and is headquartered in Beijing, specializing in audit assurance, capital market services, management consulting, and other consulting services [1]. - As of December 31, 2023, Tianzhi International reported total audited revenue of 3.197 billion yuan, with audit service revenue of 2.641 billion yuan and securities service revenue of 1.287 billion yuan [2]. Group 2: Investor Protection Capability - Tianzhi International has accumulated sufficient professional risk funds and purchased professional insurance with a total compensation limit of no less than 200 million yuan [3]. Group 3: Professional Record - The project partner and signing CPA for the 2024 audit is Zhang Jian, who has been a CPA since 2001 and has signed audit reports for at least 10 listed companies in the past three years [4]. - The quality control reviewer for the project is Fu Jiaoliang, who has been a CPA since 2006 and has signed audit reports for 7 listed companies in the past three years [4]. Group 4: Independence - Tianzhi International and its project partners do not have any circumstances that could affect their independence [7]. Group 5: Appointment Process - The audit committee of the board of directors reviewed and approved the proposal to reappoint Tianzhi International, expressing satisfaction with their performance in the previous year's audit [7]. Group 6: Audit Performance for 2024 - Tianzhi International conducted the audit in accordance with the Chinese CPA auditing standards and issued an unqualified audit report, indicating that the financial statements fairly reflect the company's financial position as of December 31, 2024 [8].

Core Viewpoint - The evaluation report assesses the performance of Rongcheng Accounting Firm for the 2024 fiscal year, highlighting its qualifications, operational records, resource allocation, quality management, audit work plans, information security management, and risk-bearing capacity [1][2][3][4][5][6][7][8] Group 1: Qualifications - Rongcheng Accounting Firm, established in 1988 and restructured in 2013, is one of the earliest firms authorized to provide securities services in China, with 212 partners and 1,552 registered accountants as of December 31, 2024 [1] - The firm has a significant number of professionals experienced in auditing, with 781 accountants having signed securities service audit reports [1] Group 2: Operational Records - In 2023, Rongcheng's total revenue was 287.22 million yuan, with audit business revenue at 274.87 million yuan and securities and futures business revenue at 149.86 million yuan [2] - The firm audited 394 listed companies in 2023, with total audit fees amounting to 48.84 million yuan, primarily serving clients in manufacturing and information technology sectors [2] Group 3: Resource Allocation - The firm has a dedicated audit team with members experienced in auditing listed companies and state-owned enterprises, particularly in the pharmaceutical industry [3] - A comprehensive support system is in place, including experts in various fields such as tax, risk management, and sustainable development [3] Group 4: Quality Management - Rongcheng has established a quality management system that includes consultation procedures, mechanisms for resolving professional disagreements, and internal quality reviews [5][6] - The firm has not identified any quality management defects in the past year, indicating effective execution of quality management measures [6] Group 5: Audit Work Plan - The audit work plan for 2024 focuses on key areas such as revenue recognition, sales expenses, and accounts receivable credit losses, ensuring compliance with the company's reporting timeline [6] Group 6: Information Security Management - The firm has defined responsibilities for information security management in its contract, implementing systematic controls for document management and confidentiality [6] Group 7: Risk-Bearing Capacity - Rongcheng has purchased professional liability insurance with a cumulative compensation limit of no less than 200 million yuan, demonstrating its commitment to investor protection [7] - The firm is currently involved in a civil lawsuit related to securities false statements, which is under appeal [8]