Group 1 - Hong Kong Stock Exchange (HKEX) reported record high revenue and net profit for Q1, with revenue at HKD 68.57 billion, a 32% year-on-year increase, and net profit at HKD 40.77 billion, a 37% increase [1][2] - Average daily trading value for Hong Kong stocks reached a new high of HKD 242.7 billion, while average daily trading value for Exchange Traded Products (ETPs) was HKD 39.4 billion [2] - The bond connect northbound trading also saw record average daily trading value, along with the settlement amount for the over-the-counter clearing company [2] Group 2 - The IPO activity in Q1 2025 continued the strong momentum from H2 2024, with 17 companies listed and total fundraising amounting to HKD 18.7 billion, nearly four times that of Q1 2024 [4] - HKEX is ranked among the top five global markets for new listings [4] Group 3 - During the annual general meeting, shareholders questioned the capability of PwC to continue as the external auditor, with a voting approval rate of 86.52% for their reappointment, lower than other resolutions which exceeded 90% [9] - HKEX stated that they will consider changing auditors in 2026, but will not do so in 2025 [9]

Group 1 - The company plans to sign a financial service agreement with China National Gold Group Finance Co., Ltd. for the period from 2025 to 2028, with a maximum daily deposit balance of RMB 10 billion and a loan service limit not exceeding the maximum credit limit [21][23] - This transaction constitutes a related party transaction and does not constitute a major asset restructuring [22] - The agreement aims to broaden the company's financing channels, reduce financing costs, and improve capital management efficiency [23] Group 2 - The company will provide loan guarantees for its subsidiaries, including RMB 140 million for Jiapigou Company, RMB 150 million for Henan Jinyuan, RMB 130 million for Songxian Jinniu, RMB 125 million for Zhongjin Songxian Songyuan, and RMB 80 million for Hebei Yueri [38][39] - The total amount of external guarantees after this loan will be RMB 818.09 million, accounting for 2.99% of the company's latest audited net assets [61][62] - The guarantees are necessary to meet the operational needs of the subsidiaries and ensure stable business development [60] Group 3 - The company’s wholly-owned subsidiary, Henan Zhongyuan Gold Smelting Plant, plans to engage in hedging activities to mitigate risks associated with price fluctuations in the market for gold, silver, copper, and nickel [66][69] - The maximum margin for the hedging business will not exceed RMB 700 million, with a hedging scale limit of 29 tons of gold, 217 tons of silver, 35,000 tons of copper, and 361 tons of nickel [70][71] - The hedging activities will be conducted on the Shanghai Futures Exchange and are aimed at maintaining stable operational performance [66][69]

文/梧桐兄弟 中兴财光华被责令改正，没收业务收入4,622,641.51元，并处以9,245,283.02元的罚款，其他签字会计师一并被罚。 1.弘高装饰虚构工程项目合同，虚增工程项目收入和利润，导致弘高股份2015年虚增收入7,939.97万元，虚增利润2,116.53万元；2016年虚增收入21,906.38万元，虚 增利润3,113.97万元。该等项目合同产生的应收账款的减值计提与转回，导致弘高股份2017年虚减利润2,698.04万元，2018年虚增利润3,100.33万元。 近期，北京证监局公布一份行政处罚决定书， 中兴财光华在对弘高股份2018年、2019年、2020年、2021年年度财务报表审计过程中未勤勉尽责，出具的审计报告 存在虚假记载。 2.弘高装饰对仅收取管理费的建筑施工挂靠类工程项目，按照项目合同金额确认收入和成本，并确认相关应收账款，虚增工程项目收入和利润，导致弘高股份2015 年虚增收入2,450.00万元，虚增利润512.00万元；2016年虚减收入223.25万元，虚减利润302.18万元；2017年虚增收入6,199.41万元，虚增利润367.24万元；2018年 虚增收入7 ...

《办法》对会计师事务所从事证券服务业务的备案要求、材料和方式，备案核验等管理工作安排，以及 法律责任等方面进行规范。《办法》完善备案要求，加强对执业质量的关注引导。优化首次备案要求， 提出会计师事务所从事证券服务业务首次备案的有关要求，引导会计师事务所加强一体化管理和质量管 理，提升职业责任风险承担能力，强化信用约束。 同时，《办法》完善管理闭环，加强对会计师事务所从事证券服务业务的全流程监管。完善重大事项备 案、年度备案要求，在首次备案基础上关注会计师事务所是否持续符合备案要求，增加注销、整改等管 理流程，实现进出有序，并通过联合核验等方式提升监管有效性。 4月25日，财政部、证监会修订印发《会计师事务所从事证券服务业务备案管理办法》，进一步加强会 计师事务所从事证券服务业务监督管理，规范会计师事务所从事证券服务业务备案行为。财政部、证监 会有关部门负责人表示，《办法》意在推动引导会计师事务所加大对执业能力和执业质量的关注和投 入，以更好服务资本市场发展和维护审计市场秩序。 财政部、证监会有关部门负责人介绍，下一步将加大解读力度，促进有关会计师事务所准确理解和有效 执行，切实提升从事证券服务业务的胜任能力。 ...

据中国注册会计师协会4月8日消息，近日，中注协向有关会计师事务所发出上市公司2024年年报审计约 谈函，提示防范上市公司内部控制审计风险，并要求会计师事务所说明承接的有关上市公司客户2024年 内部控制审计开展情况。 ...

炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 登录新浪财经APP 搜索【信披】查看更多考评等级 4月7日，江苏证监局发布公告，对苏亚金诚会计师事务所（特殊普通合伙）从业人员祁成兵采取出具警 示函的行政监管措施，并记入证券期货市场诚信档案。 公告显示，根据《中华人民共和国证券法》的有关规定，中国证监会对苏亚金诚会计师事务所（特殊普 通合伙）执业的江苏舜天股份有限公司（以下简称江苏舜天）2015年年报审计项目进行了调查。发现事 务所在执业过程中存在以下问题： 一、业务承接程序存在缺陷 2015年事物所首次承接江苏舜天业务，应当与前任会计师就对审计有重大影响的事项进行沟通。调查发 现，审计底稿中收到前任会计师回复函时间晚于2015年审计报告出具时间，违反了《中国注册会计师审 计准则第1153号——前任注册会计师和后任注册会计师的沟通》第七条的规定。 上述执业问题违反了《上市公司信息披露管理办法》（证监会令第40号）第五十二条、五十三条的规 定。祁成兵作为江苏舜天2015年审计报告签字会计师，对上述违规行为负有主要责任。 基于上述违规行为，根据《上市公司信息披露管理办法》（证监会令第40号 ...

Group 1 - The core viewpoint of the article is the evaluation and supervision of Tianzhi International as the auditing firm for the company's 2024 annual audit, highlighting its qualifications and performance [1][5]. Group 2 - Tianzhi International, established in December 1988 and headquartered in Beijing, is a large comprehensive consulting firm specializing in audit assurance, capital market services, and management consulting [1][2]. - As of December 31, 2023, Tianzhi International had 89 partners and 1,165 registered accountants, with a total audited revenue of 3.197 billion yuan, of which audit service revenue was 319 million yuan [2]. - The company has a strong track record in securities services, having signed audit reports for 414 registered accountants in the past [2]. Group 3 - The audit committee conducted a thorough review of Tianzhi International's professional qualifications, business capabilities, integrity, independence, and past audit performance, concluding that it is qualified to provide auditing services for the company [3][4]. - The audit committee communicated with the auditing team regarding the audit scope, schedule, and key audit matters before the audit commenced [4]. - The audit committee's meetings resulted in the approval of various reports and proposals related to the 2024 financial report and internal control evaluation [4]. Group 4 - The audit committee believes that Tianzhi International maintained independence and diligence during the audit process, providing fair and objective opinions [3][5]. - The auditing process was conducted in a timely and orderly manner, with the audit report being objective, complete, clear, and timely [5].

证券代码：000955 证券简称：欣龙控股 公告编号：2025-013 欣龙控股（集团）股份有限公司 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。 一、拟续聘会计师事务所的基本情况 （一）机构信息 项目合伙人及签字注册会计师 1：张磊，2009 年成为注册会计师， 始为本公司提供审计服务，近三年签署上市公司审计报告 9 家，近三 年复核上市公司审计报告 4 家。 天职国际会计师事务所（特殊普通合伙） （以下简称"天职国际"） 创立于 1988 年 12 月，总部北京，是一家专注于审计鉴证、资本市场 服务、管理咨询、政务咨询、税务服务、法务与清算、信息技术咨询、 工程咨询、企业估值的特大型综合性咨询机构。 天职国际首席合伙人为邱靖之，注册地址为北京市海淀区车公庄 西路 19 号 68 号楼 A-1 和 A-5 区域，组织形式为特殊普通合伙。 天职国际已取得北京市财政局颁发的执业证书，是中国首批获得 证券期货相关业务资格，获准从事特大型国有企业审计业务资格，取 得金融审计资格，取得会计司法鉴定业务资格，以及取得军工涉密业 务咨询服务安全保密资质等国家实行资质管理 ...

董事会审计委员会对 德勤华永会计师事务所（特殊普通合伙） 根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司治理准 则》《国有企业、上市公司选聘会计师事务所管理办法》《上海证券交易所上市公 司自律监管指引第 1 号——规范运作》及中国国际贸易中心股份有限公司（以下简 称"公司"或"中国国贸"）的《公司章程》和《董事会审计委员会工作规程》等 规定和要求，公司董事会审计委员会对会计师事务所 2024 年度履行监督职责情况报 告如下： 一、2024 年年审会计师事务所基本情况 （一）会计师事务所基本情况 德勤华永会计师事务所（特殊普通合伙）（以下简称"德勤华永"）前身为 1993 年 2 月成立的沪江德勤会计师事务所有限公司，于 2002 年更名为德勤华永会计师事 务所有限公司，于 2012 年 9 月经财政部等部门批准转制成为特殊普通合伙企业。德 勤华永注册地址为上海市黄浦区延安东路 222 号 30 楼。 德勤华永具有财政部批准的会计师事务所执业证书，并经财政部、中国证监会 批准，获准从事 H 股企业审计业务。德勤华永已根据财政部和中国证监会《会计师 事务所从事证券服务业务备案管理办法》等相关文件的 ...

Core Viewpoint - Shanghai Fojie Environmental Technology Co., Ltd. has appointed Tianjian Accounting Firm as the auditing institution for its 2024 financial report and internal control audit, affirming the firm's compliance, independence, and diligence in its duties [1][7]. Group 1: Basic Information of Tianjian Accounting Firm - Tianjian Accounting Firm was established in July 2011 and is located in Hangzhou, Zhejiang Province, with 241 partners and 2,356 registered accountants as of December 31, 2024 [1]. - The firm reported a total audited business revenue of RMB 3.483 billion in 2023, with audit service revenue of RMB 3.099 billion and securities service audit fees totaling RMB 720 million [1]. Group 2: Investor Protection Capability - Tianjian Accounting Firm has established a robust investor protection capability, with a cumulative professional risk fund and insurance compensation limit exceeding RMB 200 million as of the end of 2024 [2]. - The firm has faced civil lawsuits related to its professional conduct in the past three years, including a case involving Huayi Electric, where it was required to bear joint liability for financial fraud [2]. Group 3: Assessment of the Firm's Performance - The firm has a dedicated audit team with extensive experience in auditing listed companies, supported by experts in various fields such as tax, information systems, and risk management [4]. - Tianjian Accounting Firm has developed a comprehensive and practical audit work plan focusing on key audit areas, including revenue recognition and asset impairment [4][5]. Group 4: Audit Quality Management Mechanism - The firm adheres strictly to auditing standards and has established a complete audit quality management system, ensuring effective policies and procedures are in place [5][6]. - A quality control department oversees the implementation of the quality management system, ensuring compliance with auditing procedures before report issuance [6]. Group 5: Information Security Management - The firm has defined responsibilities for information security management in its contract, implementing systematic controls for document management and confidentiality [6]. Group 6: Overall Evaluation - The company concludes that Tianjian Accounting Firm possesses the qualifications for auditing securities and futures-related businesses, demonstrating professional capability and investor protection that meet audit requirements [7].