中国前沿科技集团(01661)发布公告，董事会已就更换核数师知会致宝信勤会计师事务所有限公司。致 宝信勤已辞任本公司核数师，自2025年12月18日起生效，原因为本公司与致宝信勤未能就截至2025年12 月31日止年度的建议审计费用达成共识。 董事会进一步宣布，经审核委员会作出推荐建议，已决议委任栢淳会计师事务所有限公司为本公司新任 核数师，自2025年12月18日起生效，以填补致宝信勤辞任后的临时空缺，并将任职至本公司应届股东周 年大会结束时为止。 ...

Core Insights - PwC has launched a new brand positioning and identity, marking its first major global brand update since 2010, aimed at enhancing its market presence and attracting talent [1] Group 1: Brand Strategy - The brand refresh is driven by the need to adapt to technological changes and reinforce core values of trust and quality, which are fundamental to the brand's foundation [1] - The new brand design, featuring an orange "dynamic logo," is intended to convey a sense of growth and forward-thinking [1] Group 2: Strategic Importance of China Market - The Chinese market plays a crucial role in PwC's global network, being the second-largest economy and vital for global clients [2] - PwC has been in China for over 120 years, with significant contributions to helping Chinese companies access capital markets, auditing 55% of US-listed Chinese companies by market value [2] - 57% of multinational executives believe their investments in China enhance operational efficiency, indicating the market's potential [2] Group 3: Business Operations and Competitive Advantage - PwC's competitive edge lies in its high-quality service and extensive experience, supported by a culture of continuous improvement and substantial investment in employee training [3] - The firm has four main service areas: auditing, tax services, transaction services, and consulting, with a strong market presence in each [3] - PwC has facilitated over 2,000 transactions in the past three years, participating in 40% of cross-border deals in the Chinese market [3] Group 4: Talent Strategy - PwC focuses on providing excellent career development paths and has recruited over 1,000 graduates in mainland China and 500 in Hong Kong this year [4] - The company invests in technology and training to ensure employees remain at the forefront of industry skills, offering global career opportunities [4] Group 5: Corporate Social Responsibility - PwC integrates environmental, social, and governance responsibilities into its mission, committing to net-zero greenhouse gas emissions [5] - The firm has established the Beijing PwC Zhongtian Charity Foundation to support social initiatives, particularly in rural revitalization and youth skill development [5] - Over 11,000 employees have contributed more than 100,000 hours to various volunteer projects [5] Group 6: Artificial Intelligence Utilization - PwC is investing significantly in artificial intelligence, developing tools like ChatPwC to enhance employee access to various language models in a secure environment [6] - The firm emphasizes responsible AI usage, aligning with its mission to enhance societal trust [6]

Core Viewpoint - The company announced the resignation of its auditor, Crowe (Hong Kong) CPA Limited, due to a failure to reach an agreement on the audit fees for the financial statements for the year ending December 31, 2024 [1] Group 1 - The board has appointed BDO Limited as the new auditor effective from December 31, 2025, to fill the vacancy left by Crowe's resignation [1] - The appointment of BDO Limited will remain in effect until the conclusion of the next annual general meeting of the company [1]

（编辑 任世碧） 证券日报网讯 12月16日晚间，博纳影业发布公告称，公司于2025年12月16日召开第三届董事会第十九 次会议，审议通过了《关于变更会计师事务所的议案》，董事会同意聘任中喜会计师事务所（特殊普通 合伙）为公司2025年财务审计机构以及公司2025年内部控制审计机构。 ...

Core Viewpoint - The company has appointed a new auditor, Lixin Dehao CPA Limited, to fill the vacancy left by the resignation of Ernst & Young, effective from December 16, 2025 [1] Group 1 - The appointment of Lixin Dehao CPA Limited was recommended by the board's audit committee [1] - The new auditor will serve until the conclusion of the next annual general meeting of the company [1]

Core Viewpoint - Jiangsu Securities Regulatory Commission issued a significant penalty against Yongtuo Accounting Firm for failing to perform due diligence, resulting in false records in audit reports and other documents, leading to a total fine of approximately 65.28 million yuan [1][17]. Group 1: Penalty Details - Yongtuo Accounting Firm was ordered to correct its practices, had its business income of 8.11 million yuan confiscated, and faced a total fine of 57.17 million yuan, marking a penalty that is seven times its illegal gains [1][24]. - This penalty is the first instance since the 2019 revision of the Securities Law where an auditing firm has been banned from providing securities services [1][17]. Group 2: Background of Yongtuo Accounting Firm - Established in 1993, Yongtuo is a well-known auditing firm that was the first in the national auditing system to join an international accounting organization [4][20]. - The firm ranked 42nd in the 2024 comprehensive evaluation of accounting firms [5][21]. Group 3: Audit Failures - Yongtuo was found to have committed multiple audit failures for companies such as Hongda Xingye, Hengjiu Technology, and Kelin Environmental Protection, where it issued audit reports with false records [6][22]. - Specific failures included a lack of diligence in audits and significant defects in audit procedures and quality control [6][22][23]. Group 4: Accountability of Individuals - Nine individuals associated with Yongtuo were penalized, with project partner Chen Xiaohong receiving a fine of 4 million yuan and a lifetime ban from the securities market [8][24]. - Other key individuals, including the firm's chief partner, were also fined and faced varying lengths of market bans [8][25]. Group 5: Previous Penalties - This is not the first penalty for Yongtuo in 2025, as it had previously received fines from the Fujian Securities Regulatory Bureau for similar issues [10][26]. - In September 2025, Yongtuo was fined 11.32 million yuan for its involvement in the fraudulent activities of Yan'an Bikon, highlighting a pattern of regulatory scrutiny [13][29].

智通财经12月15日讯（记者 赵昕睿）中介机构履职质量向来备受市场关注，其中，会计师事务所已成为监管追责的重点机构，罚单数量已达 到券商投行业务罚单的4倍，禁入市场、大额罚没等处罚案例均有增多之势。 12月13日，江苏证监局官网显示，永拓会计师事务所在鸿达兴业、鸿达兴业、鸿达兴业3家企业年报审计及其他鉴证执业中均未勤勉尽责，被 合计罚没6528.3万元（没收收入811.32万元、罚款5716.98万元），并被禁止从事证券服务业务。与此同时，该所9名相关责任人合计被罚1020 万元，注册会计师陈晓鸿被采取终身证券市场禁入措施，首席合伙人吕江泽则被实施10年市场禁入。 值得注意的是，这并非永拓所首次领罚。今年11月，该所就因审计报告存在虚假记载，被合计罚没228.47万元，陈晓鸿当时已被罚款120万元 并采取5年市场禁入，两次处罚背后，折射出该所在审计执业规范上的长期缺失。 该案例只是审计行业严监管的一个缩影。据易董数据统计，2025年以来，证监会及交易所已向73家会计师事务所开出259张罚单，较上年同期 分别增长12.12%和21.67%；这与年内开出的64张投行业务罚单相比，会计师事务所罚单已超4倍。 罚没情 ...

时隔半年，再次谈起钱氏姐弟财务造假的细节，退市苏吴（以下统称江苏吴中）的时任高管们变得沉默寡言。 因连续多年财务造假被勒令退市的江苏吴中股票于2025年12月9日进入退市整理期。截至发稿，留给中小股东决定去留的时间仅剩11个交易日。从12月9日 开盘到现在，江苏吴中股价累计下跌66.94%。 | 分时 多日 1分 5分 15分 30分 60分 日 周 月 更多 | AI交易策略 F9 前复权 超级叠加 画线 工具 @ ② > | 退市苏吴 1 | 600200 | △ 600200.SHi退市苏曼] 2025/01/24 收8.87 幅-2.31%(-0.21) 开9.16 高9.32 低8.74 均8.99 量42.75万 换6.01% 振6.39% 额 | WP | 0.41 | -0.04 -8.89% | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2024/03/08-2025/12 ...

Group 1 - The meeting involved representatives from the Chinese Consulate in Auckland and Grant Thornton New Zealand, focusing on enhancing cooperation with Chinese enterprises [1][3] - Grant Thornton New Zealand offers services in auditing, tax, and consulting, with offices in Auckland, Wellington, and Christchurch, employing 44 partners and over 300 professionals [3] - The firm recently joined the Grant Thornton global service network to strengthen collaboration with Chinese companies for mutual benefits [3] Group 2 - The Chinese Consulate emphasized China's commitment to expanding high-level opening-up and enhancing bilateral investment cooperation during the 14th Five-Year Plan period [3] - New Zealand is actively attracting investment to promote economic growth, and the consulate expressed hope that Grant Thornton would provide quality services for Sino-New Zealand business cooperation [3]

证券日报网讯12月12日晚间，思美传媒（002712）发布公告称，公司拟聘请天健会计师事务所(特殊普 通合伙)担任2025年度财务报告审计机构和内部控制审计机构，原聘请的信永中和会计师事务所(特殊普 通合伙)无异议，该事项尚需提交2025年第四次临时股东大会审议。 ...