来源：会计雅苑 公司原审计机构立信所因审计工作人员变动和整体工作安排等综合原因， 预计无法为公司提供2025年度财务报告及内部控制审计服务， 向公司提出辞任 2025年度审计机构。 深圳和而泰智能控制股份有限公司于2026年1月28日召开第七届董事会第二次会议， 审议通过了《关于拟变更会计师事务所暨聘任公司2025年度审计机构 的议案》 ， 同意聘任中兴华所为公司2025年度审计机构， 聘期一年。 公司2025年度审计费用为150万元（含内部控制审计费用） 。 公司原审计机构立信所因审计工作人员变动和整体工作安排等综合原因， 预计无法为公司提供 2025 年度财务报告及内部控制审计服务， 向公司提出辞任 2025 年度审计机构。 浙江铖昌科技股份有限公司于 2026 年 1 月 28日召开第二届董事会第十四次会议， 审议通过了《关于拟变更会计师事务所的议案》。 同意公司聘任中兴 华会计师事务所（特殊普通合伙） 为公司 2025 年度财务及内部控制审计机构， 聘期一年。 经双方协商， 中兴华所 2025 年度审计服务项目收费 100 万元（含内部控制审计费用）。 ...

Summary of Key Points Core Viewpoint In 2025, a total of 116 companies went public (IPO) in China, with various financial public relations firms and underwriting institutions involved in the process. Group 1: IPO Overview - A total of 116 companies completed their IPOs in 2025, with 43 listed on the Shanghai Stock Exchange (24 on the Main Board and 19 on the Sci-Tech Innovation Board), 47 on the Shenzhen Stock Exchange (13 on the Main Board and 34 on the Growth Enterprise Market), and 26 on the Beijing Stock Exchange [1]. - 25 financial public relations firms were involved in the IPO process for these 116 companies [2]. Group 2: Leading Financial Public Relations Firms - The top five financial public relations firms by the number of IPOs handled are: 1. Jinzheng Hutong: 27 IPOs 2. Jiufu Investment: 24 IPOs 3. New航线 and Wanquan Zhice: 13 IPOs each 4. Zhonggai Yiyun: 8 IPOs 5. Quanming Consulting and Waliu Consulting: 4 IPOs each [3]. Group 3: Leading Underwriting Institutions - A total of 30 underwriting institutions participated in the IPOs of these 116 companies. - The top five underwriting institutions by the number of IPOs are: 1. Guotai Junan: 17 IPOs 2. CITIC Securities: 15 IPOs 3. CITIC Jian Investment: 11 IPOs 4. Huatai United: 10 IPOs 5.招商证券: 9 IPOs [8][9]. Group 4: Leading Law Firms - 27 law firms were involved in the IPO process for these companies. - The top five law firms by the number of IPOs are: 1. Shanghai Jintiancheng Law Firm: 16 IPOs 2. Beijing Zhonglun Law Firm: 15 IPOs 3. Guohao Law Firm: 13 IPOs 4. Beijing Deheng Law Firm: 9 IPOs 5. Beijing Guofeng Law Firm and Guangdong Xinda Law Firm: 6 IPOs each [14][15]. Group 5: Leading Accounting Firms - 17 accounting firms participated in the IPOs of these companies. - The top five accounting firms by the number of IPOs are: 1. Rongcheng Accounting Firm: 29 IPOs 2. Tianjian Accounting Firm: 20 IPOs 3. Lixin Accounting Firm: 17 IPOs 4. Zhonghui Accounting Firm: 12 IPOs [20][21].

文/梧桐小编 1月21日，安徽证监局公布《关于对容诚会计师事务所（特殊普通合伙）及相关人员采取出具警示函措施的决定》。罕见的是，除容诚所外，被出具警示函的相关 人员多达27名。安徽证监局牵头对容诚所进行了检查。经查，该所存在以下问题： 一、内部治理方面：一是财务管理不到位，内部财务制度存在部分冲突，个别分所财务审批流程执行不规范。二是个别分所印章及合同管理不到位。 二、质量管理方面：一是未实现全所范围内统一委派项目质量复核人员。二是未定期开展事务所整体层面质量风险评估。三是对归档后的电子底稿未建立借阅、 复制、借出等制度，也未设计有效控制。四是底稿防篡改机制不健全。五是部分项目超期归档。 三、独立性方面：一是部分审计、审阅、专项鉴证等收费项目未签订业务约定书。二是存在为同一客户同时提供内控审计及内控专项咨询情形。三是个别合伙 人、项目组成员及其主要近亲属违规买卖上市公司股票。四是部分项目内幕信息知情人管理不规范。 四、项目执业质量方面：（一）风险评估方面。一是舞弊风险评价底稿中描述前后矛盾，未能形成一致的审计结论。二是未将超出正常经营过程的重大关联交易 识别为特别风险，未相应制定风险应对措施。三是重要业务循环 ...

Core Viewpoint - The article highlights a significant crackdown on accounting firms in early 2026, with over 10 firms penalized for their involvement in financial fraud cases related to A-share companies, indicating a shift in regulatory focus towards prevention and monitoring of financial misconduct [4][18]. Group 1: Regulatory Actions - In January 2026, multiple accounting firms, including Rongcheng and Crowe, were penalized for issuing false audit reports for Hongxiang Co., which had inflated revenues by approximately 1 billion yuan over six years [3][5][6]. - A total of 16 accounting firms faced regulatory measures within the month, reflecting a broader trend of increased scrutiny and enforcement actions against firms associated with financial fraud [16][18]. Group 2: Specific Cases of Financial Fraud - Hongxiang Co. was found to have committed financial fraud from 2017 to 2022, resulting in inflated revenues of 1 billion yuan and profits of 392 million yuan, leading to penalties for the company and its executives [6][7]. - Other firms, such as Zhongxinghua and Liananda, were also implicated in financial fraud cases involving companies like Taiantang and Jiangping Biology, with penalties totaling millions of yuan for both the firms and their responsible accountants [9][10][12]. Group 3: Implications for Accounting Firms - The regulatory environment is shifting towards a "zero tolerance" approach, aiming to enhance the accountability of accounting firms and ensure they fulfill their role as gatekeepers in the capital market [18][19]. - There is a call for accounting firms to focus on substantive quality control rather than merely maintaining licenses, emphasizing the need for a robust compliance culture within these organizations [19][20]. Group 4: Recommendations for Future Actions - Experts suggest that penalties for third-party accomplices in financial fraud should be stringent, incorporating both administrative and criminal liabilities to effectively deter such behaviors [20][21]. - A collaborative approach among regulatory bodies is recommended to strengthen enforcement and reduce opportunities for financial misconduct, thereby protecting investor interests and restoring market integrity [21].

Core Viewpoint - In mid-January 2026, over 10 accounting firms faced penalties due to issues related to false reporting, highlighting a significant concern regarding the reliability of financial audits in the A-share market [1] Group 1: Accounting Firms Involved - Rongcheng Accounting Firm and RSM China (Zhicheng) were criticized for issuing multiple annual audit reports with false records for Hongxiang Co., which had inflated revenue by approximately 1 billion yuan over six years [1] - Zhongxinghua Accounting Firm was also penalized for similar reasons related to Taiantang, which was found to have committed financial fraud and was delisted in early July 2024 [1] - A total of 16 accounting firms were penalized within the month, including Tianjian, Dahua, and Zhongxing Financial Huazheng, all linked to financial fraud cases of their A-share clients [1] Group 2: Financial Fraud Cases - Hongxiang Co. was discovered to have engaged in financial fraud and fraudulent issuance, leading to a cumulative inflated revenue of around 1 billion yuan over six years [1] - Taiantang was delisted after being found guilty of continuous financial fraud over several years, indicating a pattern of misconduct within the industry [1] - The penalties imposed on these firms raise questions about the effectiveness of auditors as gatekeepers in the financial reporting process [1]

Core Viewpoint - The company, 美捷汇控股 (01389.HK), announced the resignation of its auditor, 北京兴华鼎丰会计师事务所有限公司, due to a failure to reach an agreement on audit fees for the fiscal year ending March 31, 2026 [1] Group 1 - 北京兴华辞任自2026年1月19日起生效 [1] - 容诚(香港)会计师事务所有限公司 has been appointed as the new auditor to fill the vacancy left by 北京兴华, effective from the same date [1]

Group 1 - The core point of the article is that Zhejiang Yong'an (08211) announced the resignation of its auditor, ShineWing (Hong Kong) CPA Limited, effective from January 15, 2026 [1]

Core Viewpoint - The company, Wanlida (08482), announced a change in its Hong Kong auditor's name, effective from January 9, 2026 [1] Group 1 - The English name of the company's Hong Kong auditor has changed from "SFAI (HK) CPA Limited" to "ZSZH (HK) Fuson CPA Limited" [1] - The Chinese name of the company's Hong Kong auditor has changed from "永拓富信会计师事务所有限公司" to "中审众环(香港)富信会计师事务所有限公司" [1]

Group 1 - The company Wanma Holdings (06928) announced a change in its Hong Kong auditor's English name from "SFAI(HK)CPA Limited" to "ZSZH(HK)Fuson CPA Limited" [1] - The Chinese name of the auditor has also changed from "永拓富信会计师事务所有限公司" to "中审众环(香港)富信会计师事务所有限公司" [1] - The changes will take effect from January 9, 2026 [1]

Group 1 - The company, Jinteng Group (02011), announced a change in its Hong Kong auditor's English name from "SFAI (HK) CPA Limited" to "ZSZH (HK) Fuson CPA Limited" [1] - The Chinese name of the auditor has also changed from "永拓富信会计师事务所有限公司" to "中审众环(香港)富信会计师事务所有限公司" [1] - These changes will take effect from January 9, 2026 [1]