智通财经APP讯，建生国际(00224)发布公告，鉴于郑郑会计师事务所有限公司辞任核数师后出现职位空 缺，董事会在公司审核委员会的建议下，议决建议委任天职香港会计师事务所有限公司(天职)为新任核 数师，对公司截至2026年3月31日止财政年度财务报表进行审计工作，任期直至公司将于2026年举行的 下届股东周年大会结束为止，惟须待公司股东于股东特别大会上批准后，方可作实。 ...

冯海宁 无论是各级审计机关对各级政府及其各部门的财政收支进行审计，还是会计事务所按委托人要求对 重要事项进行审计，都应严格依法操作，前者依据《审计法》规定，后者按《注册会计师法》要求。承 担审计职责的任何机构，都应该依法扮演好合格的"看门人"。 近期，财政部集中公布33份行政处罚，重拳整治审计行业违规行为。其中，7家会计师事务所及18 名注册会计师被罚，暴露出审计程序缺失、职业操守失守等严重问题。 审计是一项独立、严肃的经济监督活动，不容儿戏。然而，此次公布的33份行政处罚结果表明，审 计行业乱象丛生，部分会计师事务所无视操作规范，相关人员做出有违职业操守的事情。这不仅亵渎了 审计的严肃性、公正性，其审计报告也对投资者等造成误导。特别是河南守正创新会计师事务所的"闭 眼签字"令人诧异。该所审计人员未到现场执行审计程序，直接沿用其他会计师事务所审计资料，就为 武汉碧水集团有限公司等69户企业2023年度财务报表出具无保留意见审计报告。 虽然说非现场审计也是审计工作的一种，但其范围相对有限，而现场审计是目前审计工作的重要程 序，因为审计人员只有深入被审计单位实地，通过检查、观察、访谈等方式去验证财务数据的真实性、 ...

Core Viewpoint - The recent administrative penalties issued by the Ministry of Finance reveal serious issues within the auditing industry, including lack of auditing procedures and breaches of professional ethics, with specific cases highlighting the severity of these problems [1][3]. Group 1: Penalties and Violations - A total of 33 administrative penalties were announced, targeting 7 accounting firms and 18 certified public accountants (CPAs) for various violations [1][3]. - The most notable case involved Henan Shouzheng Innovation Accounting Firm, which was penalized for not conducting on-site audits and using materials from other firms, leading to a three-month suspension and the confiscation of over 1.3 million yuan in illegal gains [1][3]. - Beijing Xingronghua faced lighter penalties, including the confiscation of 130,000 yuan in illegal gains and a fine of 390,000 yuan, without a suspension of business qualifications [3]. Group 2: Internal Management Issues - Henan Shouzheng Innovation was found to have severe internal management flaws, being controlled by non-registered accountants and engaging in fictitious business collaborations to misappropriate income [3][4]. - The firm’s failure to execute necessary auditing procedures resulted in significant misstatements in financial reports, including a 240 million yuan inflation in operating costs for Tianma Guoyao [4]. Group 3: Professional Standards and Consequences - Core requirements for accounting firms include performing necessary audit procedures, obtaining appropriate evidence, identifying significant risks, and maintaining professional skepticism [5]. - Violations in these areas can lead to strict penalties, including business suspensions and potential criminal charges for intentional misconduct [5][6]. - The suspension of business qualifications for three months is the most severe penalty disclosed, although longer suspensions and even revocation of licenses have occurred in the past [5][6]. Group 4: Regulatory Oversight - Both the Ministry of Finance and the China Securities Regulatory Commission (CSRC) have the authority to regulate and penalize accounting firms, with the CSRC typically imposing harsher penalties due to the higher stakes involved in auditing public companies [6]. - The CSRC's focus on securities-related audits means that penalties can have a more significant impact on firms, especially when it comes to maintaining client relationships with listed companies [6][10]. Group 5: Impact of Penalties on CPAs - Fourteen CPAs were suspended from practice, with most facing three-month suspensions due to inadequate execution of audit procedures [8][9]. - The impact of a CPA's suspension is relatively limited, as they can continue working in other capacities within their firms, but the suspension of a firm's business operations has a more substantial effect [9][10]. - The duration of the suspension plays a critical role in its impact, with longer suspensions leading to potential loss of clients due to inability to deliver timely reports [10].

这地注册会计师协会出手！ 近日，深圳市注册会计师协会（以下简称"深注协"）公告称，为进一步加强行业自律监督行动，面向深圳市注 册会计师行业开展治理低价无序竞争行为的专项行动。 此次专项行动包括业务成本调研评估；强化投标报价合规管控；将涉嫌严重低于成本报价的会计师事务所纳入 当年执业质量检查名单等。上述专项行动开展时间为2025年11月至2026年1月，为期三个月，后续将转入常态 化监管。 业内人士认为，低价竞争是审计行业高质量发展的"沉疴痼疾"，容易导致审计程序执行不到位、质量管控放 松，甚至可能引发审计失败；同时也影响注册会计师职业的吸引力。 扩大涉嫌低价竞争的检查范围 近日，深注协表示，业务合理收费是事务所稳定运营的核心支撑。"内卷式"低价竞争不仅严重侵蚀会计师事务 所的生存根基，更会制约行业高质量发展，难以保障专业服务的质量与价值。 记者注意到，深注协还设立多个投诉举报方式，将建立线索台账并逐一核查，对核查属实的线索将作为重点治 理依据，依法依规对相关事务所及责任人严肃处理。 多地注协采取行动 "低价竞争"是会计行业长期存在的突出问题。有业内人士曾表示，低价导致审计程序简化、人员配置不足，增 加重大错报 ...

Core Viewpoint - The company has requested the resignation of its auditor, PwC, due to a failure to reach an agreement on the proposed audit fees for the fiscal year ending March 31, 2026, and has appointed Deloitte as the new auditor effective October 24, 2025 [1] Group 1 - The company has asked PwC to resign as its auditor, which has been accepted, effective from October 24, 2025 [1] - Deloitte has been appointed as the new auditor to fill the vacancy left by PwC, effective from October 24, 2025, until the conclusion of the next annual general meeting [1] - The decision was made after considering the recommendations from the audit committee and based on the selection results [1]

Core Insights - The Ministry of Finance has recently announced 33 administrative penalties, with 20 directed at accounting firms and the remainder at enterprises [1][4] - The penalties reflect ongoing high-pressure regulatory scrutiny of the auditing industry, with significant violations identified in the auditing processes of certain firms [2][4] Summary by Category Penalties Overview - A total of 33 penalties were issued, including 20 against accounting firms and 14 against registered accountants [1][4] - The most severe penalty involved a three-month suspension of business operations for Henan Shouzheng Innovation Accounting Firm due to serious violations [4][5] Specific Violations - Henan Shouzheng Innovation was found to have not executed necessary audit procedures and relied on other firms' audit materials, issuing unqualified audit reports for 69 companies [4][5] - Beijing Xingronghua Accounting Firm faced lighter penalties, including the confiscation of illegal gains and fines, without a suspension of business qualifications [4][5] Industry Implications - The penalties indicate a persistent issue within the industry regarding the execution of audit procedures and the maintenance of professional skepticism [5][7] - The regulatory environment remains stringent, with the potential for more severe penalties from the China Securities Regulatory Commission (CSRC) for firms involved in securities-related audits [6][10] Impact on Registered Accountants - Fourteen registered accountants received suspensions, with the majority facing three-month penalties for failing to perform necessary audit procedures [7][9] - The impact of these suspensions on the accountants and their firms is considered limited due to the collaborative nature of larger firms [9][10] Future Considerations - The Ministry of Finance and CSRC's ability to impose penalties highlights the importance of compliance within the auditing sector, especially for firms dealing with publicly listed companies [6][10] - Firms facing longer suspensions may risk losing clients, particularly in the securities sector, where reputation is critical [10]

Core Viewpoint - Mo Sheng Holdings (00022.HK) announced the resignation of its auditor, Lixin Dehao, effective October 22, 2025, due to a failure to agree on the proposed audit fees for the fiscal year ending March 31, 2026, attributed to changes in the group's business segments [1] Group 1 - Lixin Dehao's resignation is a result of the inability to reach an agreement on audit fees for the fiscal year 2026 [1] - The board has recommended and appointed Furuimaze Accounting Firm as the new auditor to fill the vacancy left by Lixin Dehao [1] - Furuimaze will serve as the auditor until the conclusion of the next annual general meeting of the company [1]

Core Viewpoint - The company, Minmetals Resources (01208), has announced plans to change its independent auditor from Deloitte to Ernst & Young to enhance audit independence and objectivity, following a competitive bidding process [1] Group 1: Auditor Change - The company has been employing Deloitte as its auditor since 2016 and has decided to replace them to ensure better audit independence and objectivity [1] - Deloitte will cease to be the company's auditor after the annual general meeting scheduled for May 28, 2026 [1] - The decision to appoint Ernst & Young as the new auditor is based on a comprehensive evaluation of various factors, including independence, professional capability, service quality, risk management, compliance, and audit fees [1] Group 2: Compliance and Procedures - The company has conducted a public competitive bidding process for the selection of the independent auditor in accordance with the regulations set by the State-owned Assets Supervision and Administration Commission [1] - The board of directors, upon the recommendation of the company's audit and risk management committee, has resolved to appoint Ernst & Young, pending approval from shareholders at the upcoming annual general meeting [1]

Core Viewpoint - PwC Hong Kong has been reprimanded and fined a total of HKD 1.6 million for significant deficiencies in its audit work for Dynasty Fine Wines, highlighting a severe trust crisis facing the firm amid multiple regulatory penalties in recent years [1][5]. Group 1: Audit Failures and Penalties - PwC failed to obtain sufficient and appropriate audit evidence regarding revenue recognition during the audits of Dynasty Fine Wines for the years 2010 and 2011, despite issuing an unqualified opinion [1][3]. - The firm faced a record penalty of RMB 441 million from the Ministry of Finance and the China Securities Regulatory Commission for its role in Evergrande's financial misstatements, marking the most severe punishment in Chinese auditing history [5][6]. - The internal investigation into Dynasty Fine Wines revealed that a significant amount of claimed sold wine products had not been delivered and remained in third-party warehouses [1][3]. Group 2: Financial Performance and Client Loss - PwC's revenue in the Chinese market dropped from CNY 7.925 billion in 2022 to CNY 7.137 billion in 2023, reflecting a broader decline in its financial performance [2][8]. - Since the penalty related to Evergrande was imposed in March 2024, all eight of PwC's major A-share audit clients have announced their termination of contracts, collectively contributing CNY 478 million in audit fees, which accounted for over half of its audit revenue [2][7]. - The firm has seen a 5.6% decline in revenue in the Asia-Pacific region for the fiscal year 2024, amounting to USD 9.3 billion, attributed to a slowdown in demand in mainland China [2][8]. Group 3: Industry Impact and Competitive Landscape - The exposure of the Dynasty Fine Wines case coincides with a period of unprecedented client attrition for PwC, leading to significant restructuring within the firm, including layoffs across multiple offices [7][8]. - Over 60% of clients lost by PwC have shifted to other "Big Four" firms, with significant numbers moving to Ernst & Young, KPMG, and Deloitte [8]. - Domestic accounting firms such as Lixin, Tianjian, and Xinyongzhonghe have begun to benefit from this reshuffling, breaking the long-standing dominance of the "Big Four" in securing high-quality clients [9].

Core Viewpoint - The recent notification aims to enhance the internal governance and supervisory effectiveness of accounting firms in Shanxi Province, promoting a healthy and orderly development of the CPA industry while aligning with central government directives [1][2][4] Group 1: Governance and Leadership - Accounting firms are required to strengthen party organization construction and ensure effective coordination between party organizations and management in project undertakings and risk identification [1] - The notification emphasizes the importance of modern corporate governance structures, prohibiting firms from operating under conditions that do not meet licensing requirements [1][2] Group 2: Quality and Risk Management - Firms must establish comprehensive quality risk management systems and adhere to a risk-oriented approach, ensuring independence in quality review processes [2] - The notification prohibits practices such as "copying audits" and mandates standardized fee structures to prevent market disruption from unhealthy competition [2] Group 3: Talent Development and Ethics - There is a strong focus on professional talent cultivation, with firms encouraged to implement performance evaluation and compensation mechanisms that prioritize quality [3] - The notification outlines the necessity for ethical standards, emphasizing independence, confidentiality, and integrity in the profession [3] Group 4: Digital Transformation - Accounting firms are urged to explore digital transformation paths, enhancing data security management and expanding the use of digital tools in auditing processes [3] - The promotion of electronic audit reports is highlighted to improve transparency and credibility in the auditing profession [3] Group 5: Implementation and Oversight - The notification outlines a collaborative approach among five departments to enhance regulatory oversight and support the transformation and efficiency of the CPA industry [4] - Firms are encouraged to improve their organizational models to align with their scale and business needs, thereby enhancing internal governance effectiveness [4]