格隆汇11月28日丨金科服务(09666.HK)宣布，应公司要求，罗兵咸永道会计师事务所(「罗兵咸永道」) 已辞任公司核数师，自2025年11月28日起生效，原因为公司未能与罗兵咸永道就截至2025年12月31日止 年度(「2025财年」)的审核费用达成共识。 董事会进一步宣布，根据审核委员会的推荐建议，其已议决委任信永中和(香港)会计师事务所有限公司 (「信永中和」)为公司的新核数师，以填补罗兵咸永道辞任後的临时空缺，任期自临时股东大会结束起 直至本公司下届股东周年大会结束为止。 ...

经考虑审核委员会之建议，已议决委任容诚(香港)会计师事务所有限公司为公司新任核数师，自2025年 11月28日起生效，以填补大华马施云辞任后之临时空缺，任期直至公司下届股东周年大会结束为止。 智通财经APP讯，麦迪卫康(02159)发布公告，由于董事会与大华马施云会计师事务所有限公司未能就集 团截至2025年12月31日止财政年度之建议审核费用达成一致，大华马施云提出辞任公司核数师，自2025 年11月28日起生效。 ...

正道集团(01188)发布公告，由于本公司未能与中汇安达会计师事务所有限公司(中汇安达)就审核本集团 截至2025年12月31日止财政年度的综合财务报表之审核费用达成共识，中汇安达已辞任本公司核数师， 自2025年11月27日起生效。 经审核委员会推荐，致宝信勤会计师事务所有限公司(致宝信勤)已获委任为本公司核数师，自2025年11 月27日起生效，以填补中汇安达辞任后的临时空缺。 ...

格隆汇11月27日丨正道集团(01188.HK)宣布，由于公司未能与中汇安达会计师事务所有限公司(「中汇 安达」)就审核集团截至2025年12月31日止财政年度之综合财务报表之审核费用达成共识，中汇安达已 辞任公司核数师，自2025年11月27日起生效。 董事会进一步宣布，经审核委员会推荐，致宝信勤会计师事务所有限公司(「致宝信勤」)已获委任为公 司核数师，自2025年11月27日起生效，以填补中汇安达辞任後的临时空缺。致宝信勤的任期将直至公司 下届股东周年大会结束为止。 ...

Core Insights - The report by Ernst & Young highlights that the A-share and Hong Kong IPO markets accounted for 16% and 33% of the global total in terms of IPO numbers and fundraising amounts, respectively [1][3] - The Hong Kong Stock Exchange led the world in fundraising with a total of $36 billion, marking a significant recovery in the IPO market [1][4] - Chinese companies secured five positions in the global top ten IPOs, with sectors including automotive, mining, energy, and advanced manufacturing [1][3] A-share Market Analysis - The A-share IPO market is expected to achieve moderate growth in 2025, with a significant increase in fundraising scale compared to the previous year, with average fundraising per IPO rising over 50% to 1 billion yuan [1][3] - The new regulations and policies have led to a rational return of new stock issuance price-to-earnings ratios, with an average return rate of 253% on the first day of listing, the highest in five years [3][4] - The industrial, technology, and materials sectors dominated IPO numbers, while the energy sector rose to the top three in fundraising scale [3][4] Hong Kong Market Dynamics - The Hong Kong IPO market experienced a strong recovery, with fundraising exceeding 200 billion HKD for the first time in four years, marking the second-highest peak in five years [1][4] - Large IPO projects, particularly from mainland A+H and A-share companies, significantly contributed to this resurgence, with over 20 A-share companies expected to list in Hong Kong, raising over 170 billion HKD [4][5] - The average fundraising scale increased by 137% year-on-year, driven by large IPOs, with the industrial and retail sectors being the main contributors [4][5] Strategic Insights - The capital markets of mainland China and Hong Kong are entering a phase of complementary development, with increased collaboration to support national strategic goals [5][6] - New consumption and hard technology are identified as the dual engines driving IPO activities in Hong Kong, supported by policies like the "Science and Technology Enterprise Special Line" [5][6] - The report emphasizes the importance of technology in the future of listed companies, suggesting that firms should embrace technology and build integrated financial governance systems to prepare for IPOs [6]

（原标题：21专访｜久安首席刘洛：会计师事务所不止于做"财务把关人"） 21世纪经济报道记者 吴佳楠 深圳报道 会计师是上市公司财务治理的核心参与者，在上市公司的全生命周期和可持续发展中发挥重要作用。 当众多新兴科技公司开始涌向资本市场，传统审计与估值方法一度面临"收入确认难"、"资产计量 难"和"估值逻辑失灵"的三重挑战。如何构建新的财务估值模型，让财务报表更能反应创新公司的真实 价值，成为会计师事务所面临的挑战。 深圳久安会计师事务所（特殊普通合伙）首席合伙人刘洛向21世纪经济报道记者表示，每一次产业升级 都离不开专业服务的支撑，而会计师事务所正是这一生态中不可或缺的价值守护者与风险预警者。在企 业奔赴"A+H"上市、谋划创新驱动型并购等关键节点，会计师的角色从确保历史财务数据真实的"后 卫"，转变为洞察未来风险、识别核心价值的"前哨"。 21世纪：你认为，会计师事务所在贯穿企业"诞生-成长-上市-持续发展"的全生命周期中，在各个环节中 都分别承担怎样的角色？除了出具年度审计报告，会计师事务所应如何帮助上市公司在重大风险节点 上，提供前瞻性的分析和预警？ 刘洛：企业从诞生到持续发展的每个阶段，都需要专业力 ...

Core Points - Wanli Printing (08385) announced the resignation of its auditor, Weiwen Accounting Firm Limited, effective from November 3, 2025 [1] - The board, upon the recommendation of the audit committee, has appointed Teda Accounting Firm Limited as the new auditor, effective from November 25, 2025, to fill the temporary vacancy following Weiwen's resignation, with a term lasting until the conclusion of the next annual general meeting [1]

Core Viewpoint - Jian Sheng International (00224) has appointed Tianzhi Hong Kong Certified Public Accountants Limited as its auditor following the approval of a resolution, with the term lasting until the next annual general meeting of shareholders [1] Group 1 - The resolution for the appointment of the auditor has been successfully passed [1] - The appointed auditor, Tianzhi Hong Kong Certified Public Accountants Limited, will serve until the conclusion of the next annual general meeting [1]

Group 1 - The company intends to appoint Da Xin Accounting Firm as the auditor for the fiscal year 2025, pending approval from the upcoming shareholders' meeting [2][14] - The audit fee for 2025 is set at RMB 2.35 million, which includes RMB 1.8 million for financial statement audits, RMB 450,000 for internal control audits, and RMB 100,000 for special reviews of fundraising [12] - Da Xin Accounting Firm has over 30 years of experience in securities services and has a total of 3,945 employees, including 1,031 certified public accountants [3][4] Group 2 - The company will hold its fourth extraordinary shareholders' meeting on December 9, 2025, to discuss the appointment of the auditor and other matters [16][17] - The meeting will utilize a combination of on-site and online voting methods, with specific time slots for voting [19][20] - Shareholders must register to attend the meeting, with detailed procedures outlined for both individual and corporate shareholders [25][26][28] Group 3 - The company has decided to change the use of remaining raised funds amounting to RMB 211.13 million from the original project to permanently supplement working capital [37][43] - The original project was the "Red Luhai Railway Electrification Project," which has been completed and is now operational [40] - The decision to repurpose the funds aims to enhance cash flow and operational capacity, aligning with the company's strategic development [43][45]

Core Insights - The latest survey by the Australian Accounting Association indicates a significant increase in AI application and maturity among mainland Chinese enterprises over the past year [1][2] Group 1: AI Application and Maturity - 92% of respondents from mainland China reported using AI tools like DeepSeek, a notable increase from 72% in the previous year [1] - 21% of respondents stated that AI is widely integrated into various business processes, up from 9% in the last survey, making it the highest among all surveyed markets [2] - 65% of respondents expect their companies to increase AI technology application in the next 12 months, a rise of 17 percentage points from the last survey [2] Group 2: Impact on Workforce and Skills - 32% of respondents indicated that their companies reduced hiring for junior accounting positions due to AI application, while 18% are actively recruiting talent with AI expertise [3] - The demand for professionals with a combination of traditional accounting knowledge and technological skills is increasing, as companies seek to empower digital transformation [3] Group 3: Cybersecurity Concerns - 74% of respondents reported ongoing use of cybersecurity software, with 35% stating that cybersecurity is fully integrated into their company’s strategy and operations [4][5] - The rise of generative AI and other public large language models has increased data breach risks, necessitating a focus on employee awareness and responsible AI usage [5] Group 4: Investment and Return on Technology - Approximately 40% of enterprises occasionally use free or off-the-shelf AI tools, while many companies are still exploring the return on investment from AI technologies [4] - Small and medium-sized enterprises face challenges in balancing technology investment with long-term business strategies, emphasizing the need for phased investment approaches [4]