Core Viewpoint - The Shenzhen Stock Exchange issued regulatory letters to CITIC Securities and Dahua Certified Public Accountants for violations during the IPO process of Huimang Microelectronics, leading to penalties for the involved parties [1][4]. Group 1: Violations Identified - CITIC Securities and Dahua CPA were found to have three main violations during the IPO process of Huimang Microelectronics [4]. - The first violation involved insufficient verification of the issuer's internal controls over distribution revenue, resulting in inaccurate verification opinions [5][8]. - The second violation was related to inadequate scrutiny of the issuer's and its affiliates' fund flows, particularly concerning large abnormal transactions [9]. - The third violation pertained to a lack of attention to the accuracy of the issuer's disclosed production cycle [10]. Group 2: Financial Data and Implications - The prospectus indicated that the issuer's distribution revenue accounted for 91.37%, 94.58%, 95.85%, and 96.78% of its main business income during the reporting periods [6]. - The issuer's production cycle was disclosed as approximately six months, but investigations revealed that some products had significantly longer production cycles, affecting inventory valuation and impairment assessments [11]. Group 3: Regulatory Actions and Recommendations - The Shenzhen Stock Exchange decided to issue written warnings to CITIC Securities and Dahua CPA, emphasizing the need for improved compliance and internal accountability [12]. - CITIC Securities is required to submit a written rectification report within twenty trading days, signed by key responsible personnel [12]. - Both firms are urged to enhance their professional diligence and ensure the accuracy and completeness of their audit and verification processes [12].

Core Viewpoint - The company has proposed to appoint Zhongshun Zhonghuan Accounting Firm as the auditor for the 2025 financial statements and internal control audit, maintaining continuity with the previous year's auditor [1][5]. Group 1: Auditor Information - The proposed auditor is Zhongshun Zhonghuan Accounting Firm, established in 1987, and is one of the first large accounting firms approved for securities and financial audit qualifications [2]. - The firm has 216 partners and 1,304 registered accountants, with 723 having signed securities service audit reports [2]. - In 2024, the firm reported total audited revenue of 2.1718557 billion RMB and served 244 listed company clients across various industries [2]. Group 2: Audit Fees and Procedures - The audit fee for the 2025 financial statements is estimated at 2.3 million RMB (including tax) [4][5]. - The audit committee has reviewed the qualifications of Zhongshun Zhonghuan and recommends the firm for the 2025 audit, ensuring compliance with relevant laws and standards [4]. - The appointment is subject to approval by the company's shareholders' meeting [5].

Core Viewpoint - The company intends to reappoint Lixin Certified Public Accountants as its external auditor for the fiscal year 2025, pending approval from the shareholders' meeting [1][6]. Group 1: Auditor Information - The proposed auditor, Lixin, was founded in 1927 and is a member of the international accounting network BDO, with a registered address in Shanghai [1][2]. - As of the end of 2024, Lixin has 296 partners, 2,498 registered accountants, and a total of 10,021 employees, with 743 registered accountants having signed audit reports for securities services [2]. - Lixin's audited business revenue for 2024 was 4.748 billion RMB, with audit revenue at 3.672 billion RMB and securities business revenue at 1.505 billion RMB [2]. Group 2: Audit Services and Fees - Lixin provided annual report audit services for 693 listed companies in 2024, with audit fees totaling 854 million RMB [2]. - The company plans to pay Lixin a total of 857,000 RMB for the 2025 external audit, which includes 203,000 RMB for interim review, 450,000 RMB for annual audit, and 204,000 RMB for internal control audit [5][6]. Group 3: Audit Committee and Board Approval - The audit committee reviewed Lixin's professional competence, investor protection capabilities, integrity, and independence, concluding that Lixin meets the company's audit requirements [6]. - The board of directors approved the reappointment of Lixin with a unanimous vote of 7 in favor during the meeting held on May 29, 2025 [6].

Group 1 - The company has approved the proposal to appoint ShineWing Hong Kong Certified Public Accountants Limited as the auditor for its H-share issuance and listing on the Hong Kong Stock Exchange [1][3] - ShineWing Hong Kong has extensive experience in auditing for overseas listings and possesses the necessary independence and professional capability [1][2] - The board of directors has agreed to submit the proposal to the shareholders' meeting for approval, and the appointment will take effect upon approval at the 2024 annual shareholders' meeting [1][4] Group 2 - ShineWing Hong Kong provides auditing, tax, and consulting services and has served numerous listed companies in Hong Kong across various industries [2] - The firm has over 400 employees and has not faced any civil lawsuits or penalties in the last three years [2] - The audit committee of the board reviewed ShineWing Hong Kong's qualifications and confirmed its capability to meet the financial audit requirements for the H-share issuance [2][3]

Core Viewpoint - Liaoning Chengda Co., Ltd. plans to reappoint Crowe Horwath as the financial audit and internal control audit institution for the year 2025, with a one-year term [1]. Group 1: Basic Information of the Accounting Firm - The accounting firm Crowe Horwath was established on December 22, 2011, and operates as a special partnership [1]. - As of December 31, 2024, Crowe Horwath has 239 partners and 1,359 registered accountants, with 445 of them having signed audit reports for the securities service industry [1]. - The firm primarily serves industries such as manufacturing, information transmission, software and IT services, wholesale and retail, and utilities [1]. Group 2: Audit Client and Risk Management - Crowe Horwath has 11 audit clients in the same industry and has accumulated a professional risk fund and purchased professional insurance with a total compensation limit exceeding RMB 900 million [2]. - In the past three years, the firm has not faced any civil liability related to its professional conduct and has received 0 criminal penalties, 2 administrative penalties, and 15 supervisory measures [2]. Group 3: Project Team Information - The project partner is Guan Tao, a registered accountant since 1998, with experience in auditing listed companies [2]. - The signing registered accountant is Lai Jipeng, also a registered accountant since 2010, who has signed 3 audit reports for listed companies in the last three years [2][3]. - The quality control reviewer is Ma Qin, a registered accountant since 2004, who has reviewed 15 audit reports for listed companies in the last three years [3]. Group 4: Audit Fees - The audit fee for 2025 is set at RMB 1.8 million, with RMB 1.4 million for financial audit and RMB 400,000 for internal control audit, unchanged from 2024 [3][4]. Group 5: Approval Process for Reappointment - The audit committee of the board has reviewed Crowe Horwath's qualifications and performance, concluding that the firm meets the requirements of the Securities Law and is capable of fulfilling the company's audit needs [4]. - The board of directors approved the proposal to appoint Crowe Horwath at a meeting held on May 23, 2025, with a unanimous vote of 9 in favor and 0 against [4]. - The reappointment is subject to approval by the shareholders' meeting and will take effect upon approval [4].

证券代码：300125 证券简称：*ST 聆达 公告编号：2025-052 聆达集团股份有限公司 关于续聘 2025 年度审计机构的公告 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。 聆达集团股份有限公司（简称：公司）于2025年5月19日召开的第六届董事 会第二十四次会议，审议通过了《关于续聘2025年度审计机构的议案》，拟续聘 致同会计师事务所（特殊普通合伙） （简称：致同所）为公司2025年度审计机构， 聘期一年。公司董事会提请股东大会授权公司董事长根据市场情况和实际业务情 况与审计机构协商确定2025年度审计费用。上述议案尚需经公司股东大会审议通 过。具体内容如下： 致同所 2024 年度业务收入 26.14 亿元，其中审计业务收入 21.03 亿元，证券 业务收入 4.82 亿元。2024 年年报上市公司审计客户 297 家，主要行业包括制造 业；信息传输、软件和信息技术服务业；批发和零售业；电力、热力、燃气及水 生产供应业；交通运输、仓储和邮政业，收费总额 3.86 亿元；2024 年年报挂牌 公司客户 166 家，主要行业包括制造业；信息传输、 ...

文/梧桐晓编 5月16日，深圳证券交易所发布对五矿证券股份有限公司、中审众环会计师事务所的监管函，对山西凝固力新型材料股份有限公司及相关当事人、对签字注册会计 师朱晓红、徐灵玲，对保代王文磊、颜昌军给予通报批评的决定。五矿证券、中审众环分别是山西凝固力创业板IPO的保荐机构、审计机构。中国证监会现场检查 发现了五矿证券、中审众环、山西凝固力的众多违规行为。山西凝固力创业板IPO已于2024年1月18日被终止审核。 | 。 关于对中审众环会计师事务所(特殊音通合伙)的监管函 | 2025-05-16 | | --- | --- | | 。 关于对五矿证券有限公司的监管函 | 2025-05-16 | | · 关于对签字注册会计师朱晓红、徐灵玲给予通报批评处分的决定 | 2025-05-16 | | 。 关于对山西凝固力新型材料股份有限公司及相关当事人给予通报批评的决定 | 2025-05-16 | | 。 关于对王文磊、颜昌军给予通报批评的决定 | 2025-05-16 | | ■ 山西凝固力新型材料股份有限公司 | | 2022 年 12 月 27 日，深交所受理了山西凝固力创业板IPO的申请。经中国证监会现 ...

Core Viewpoint - The Shanghai Securities Regulatory Bureau has imposed an administrative penalty on Lixin Certified Public Accountants for violations in the audit report of Huahong Jitong's 2017 annual report, marking a repeated offense for the firm [1][4][6]. Group 1: Violations by Lixin Certified Public Accountants - Lixin Certified Public Accountants issued an audit report for Huahong Jitong's 2017 annual report that contained false records due to fictitious trades and underreporting of bad debt provisions [4][5]. - The firm failed to exercise due diligence during the audit process, overlooking significant discrepancies in the sales and receivables processes, and did not obtain sufficient appropriate audit evidence [5][6]. Group 2: Penalties Imposed - The Shanghai Securities Regulatory Bureau ordered Lixin to correct its practices, confiscated business income of 518,867.92 yuan, and imposed a fine of 1,037,735.84 yuan, totaling 1,556,000 yuan [6]. - The responsible auditors, He Mou Chun and Wan Mou Ling, received warnings and were fined 50,000 yuan each [6]. Group 3: Previous Offenses - In December 2024, Lixin was penalized by the Shenzhen Securities Regulatory Bureau for similar violations related to the audit of Rihai Intelligent, resulting in a total penalty exceeding 11 million yuan [7][8][12].

Core Viewpoint - The recent revision of the "Management Measures for the Record of Accounting Firms Engaging in Securities Services" aims to enhance the quality of audits and establish a more dynamic regulatory environment for accounting firms in the capital market [1][4][10] Group 1: Regulatory Changes - The revised measures introduce a mechanism for the entry and exit of accounting firms, breaking the "lifetime system" and promoting a competitive environment focused on quality rather than price [2][8] - The new regulations include a dual constraint system of "rectification within a time limit + public announcement" to enhance regulatory deterrence and eliminate blind spots in supervision [2][8] Group 2: Impact on the Industry - The revision is expected to lead to the elimination of firms that do not meet the new record-keeping requirements or have serious violations, thereby optimizing the market structure for accounting firms engaging in securities services [3][10] - The number of accounting firms qualified to engage in securities services has significantly increased from 40 to over 100 since the initial implementation of the record-keeping system [4] Group 3: Specific Requirements - The revised measures require accounting firms to submit detailed documentation regarding their internal management and quality control systems during the initial record-keeping process [6][8] - New requirements include the submission of information about any legal or regulatory actions against the firm or its personnel in the past three years [6][8] Group 4: Internal Management and Quality Control - The emphasis on integrated management within accounting firms is crucial, with a focus on shared interests among partners and a comprehensive performance evaluation system to ensure quality over short-term gains [9][11] - The revision aims to enhance the internal management and quality control of accounting firms, which is essential for maintaining high standards in securities services [10][11]

Group 1 - The core viewpoint of the article highlights a significant increase in the number of A-share listed companies changing their audit firms, indicating a growing demand for high-quality audit services [1][2] - As of April 22, 2025, 62 audit firms reported changes involving 1,110 listed companies, compared to 55 firms and 519 companies in the previous year [1][2] - The change in audit firms reflects companies' desire for more independent, objective, and professional audit opinions to enhance the credibility of financial information [1][2] Group 2 - Among the companies that changed auditors, 460 cited business development or audit needs as reasons, while 312 followed regulations for rotation, and 241 mentioned long service periods of previous auditors [2] - The regulatory environment has intensified, leading companies to prefer higher-quality audit firms, resulting in some firms losing market share [2][3] - The introduction of regulations limiting the tenure of auditors for state-owned enterprises aims to improve audit quality and reduce risks associated with long-term relationships between auditors and companies [3] Group 3 - Audit firms are encouraged to enhance audit quality through better internal controls, improved processes, and higher professional standards to stand out in a competitive market [4] - There is a need for audit firms to strengthen their expertise, particularly in emerging industries and complex business areas, to expand their market share [4]