Core Viewpoint - The China Securities Regulatory Commission (CSRC) and the Ministry of Finance have issued a notice to supplement the list of accounting firms eligible for auditing H-share companies, aiming to enhance the development of the accounting profession and support the construction of Hong Kong as an international financial center [1][2] Group 1: Principles of the Supplementary Work - The process for adding firms to the H-share auditing list is voluntary and orderly, allowing qualified mainland accounting firms to apply for inclusion [1] - Quality is prioritized in the selection process, with firms needing to meet specific standards for auditing H-share companies, ensuring high professional competence and social recognition [1] - There will be strengthened supervision and information sharing between the Ministry of Finance, CSRC, and Hong Kong authorities regarding H-share accounting firms [1] Group 2: Application Requirements - A review and recommendation committee has been established to evaluate applications from accounting firms wishing to join the H-share auditing list [2] - Firms must have completed the registration for securities services and have a business income of at least 1.5 billion yuan (approximately 15 million) for 2024, with specific income thresholds for auditing and securities services [2] - A minimum of 800 certified public accountants must be employed by the firm, and the firm must have a sound governance structure and effective internal management [2] - Preference will be given to firms with advanced information systems, strong risk management capabilities, high integration management, and relevant auditing experience in Hong Kong [2]

为贯彻落实《国务院办公厅关于进一步规范财务审计秩序促进注册会计师行业健 康发展的意见》（国办发〔2021〕30号）有关精神，促进内地与香港注册会计师行业 健康发展，服务香港国际金融中心建设和国家经济高质量发展，近日，财政部、中国 证监会联合印发了《关于开展会计师事务所从事H股企业审计业务名单增补工作的通 知》（财办会〔2025〕 46 号，以下简称《通知》）。《通知》规定了工作原则、申 报要求、申请材料、工作程序和监管要求等。财政部、中国证监会有关部门负责人就 《通知》有关问题回答了记者的提问。 一、请介绍一下开展H股企业审计业务名单增补工作的背景和意义。 答：2010年12月，财政部、中国证监会在与香港监管机构充分协商的基础上，向 香港监管机构推荐了12家可从事H股企业审计业务的内地会计师事务所（以下简称H股 会计师事务所），分别为：立信、天健、立信大华（后更名为大华）、信永中和、安 永华明、国富浩华、京都天华（后更名为致同）、普华永道中天、德勤华永、毕马威 华振、中瑞岳华（后更名为瑞华）、大信会计师事务所。获推荐的12家H股会计师事 务所可为在香港资本市场上市的符合条件的H股企业出具审计报告。这一机制实施 ...

有关会计师事务所： 为贯彻落实《国务院办公厅关于进一步规范财务审计秩序促进注册会计师行业健 康发展的意见》（国办发〔2021〕30号）有关精神，促进内地与香港注册会计师行业 健康发展，服务香港国际金融中心建设和国家经济高质量发展，现就会计师事务所从 事H股企业审计业务名单增补工作有关事项通知如下： 一、工作原则 （一）自愿申请、有序增补。符合要求的内地会计师事务所可自愿申请参加名单 增补工作。在目前10家从事H股企业审计业务的会计师事务所基础上，推荐增补两家 符合要求的会计师事务所加入H股企业审计业务名单。 （二）质量第一、择优选拔。从事H股企业审计业务的会计师事务所（以下简称H 股会计师事务所）应当符合内地企业赴香港上市对注册会计师执业的要求，具有较好 的执业质量、专业胜任能力和社会认可度。财政部、中国证监会将严把质量标准，择 优选择符合要求的会计师事务所从事H股企业审计业务。 （三）强化监管、信息共享。财政部、中国证监会将强化对H股会计师事务所和 注册会计师的后续监管，确保持续符合相关要求，并与香港方面加强信息共享。 二、申报要求 财办会〔2025〕46号 财政部、中国证监会成立"内地会计师事务所从事H股 ...

Core Viewpoint - The resignation of independent director Yang Xiong from three listed companies has raised concerns about his alleged disappearance, which has implications for Beijing Dehao International, the auditing firm he leads [1][2][4]. Group 1: Resignation and Background - Yang Xiong, aged 59, has over 30 years of experience in the accounting industry and has held key management positions in various firms before becoming the executive partner at Beijing Dehao International [2][5]. - In a short span, Yang resigned from his roles as an independent director at three companies, citing "personal reasons" [2][3]. - His absence from board meetings, particularly the lack of communication leading to his resignation, has been noted as unusual and concerning [3][4]. Group 2: Impact on Auditing and Companies - Beijing Dehao International is responsible for auditing over 120 companies in the A-share market for the 2024 fiscal year, ranking 13th among accounting firms, with audit fees exceeding 190 million yuan [1]. - Despite the ongoing concerns regarding Yang's status, ST Changyuan has decided to retain Beijing Dehao International as its auditing firm for the 2025 fiscal year, which has drawn scrutiny given the internal control issues faced by the company [1][6][7]. - The decision by ST Changyuan's board to hire Beijing Dehao International was contentious, with some directors opposing the move due to the firm's past regulatory warnings [7][9]. Group 3: Governance and Future Considerations - The governance issues at ST Changyuan have been longstanding, with previous financial discrepancies reported, raising questions about the quality of audits conducted by firms associated with Yang [8][11]. - There are uncertainties regarding Yang's current status and whether it could affect Beijing Dehao International's compliance with bidding requirements, potentially impacting the company's audit quality and timeliness [11][12]. - Investors are concerned that despite the board's approval of the auditing firm, the final decision requires shareholder approval, which may lead to reconsideration of the appointment given the current uncertainties surrounding Yang [11].

Core Viewpoint - Cognex Corporation has appointed KPMG LLP as its independent registered public accounting firm for the fiscal year ending December 31, 2026, following a thorough evaluation process by the Audit Committee, which included inviting multiple firms to participate [3][6]. Group 1: Audit Committee Actions - The Audit Committee has been taking steps towards auditor rotation over the past three years, ultimately selecting KPMG after a comprehensive assessment [3][6]. - Grant Thornton LLP will continue to serve as the auditor for the fiscal year ending December 31, 2025, and the appointment of KPMG does not affect this engagement [3][6]. Group 2: Financial Information - The audit fees paid to Grant Thornton LLP for the fiscal year 2024 amounted to $1,370,508, which is approximately 975 million RMB [8][10]. - The audit fees for the fiscal year 2023 were reported at $1,402,415, indicating a slight decrease in audit fees year-over-year [10].

华营建筑(01582)发布公告，应董事会要求，安永会计师事务所(安永)已同意辞任公司核数师，自2025年 11月18日起生效。 经审核委员会推荐，其已议决委任毕马威会计师事务所(毕马威)为新核数师，自2025年11月18日起生 效，以填补安永辞任后的临时空缺，任期直至下届本公司股东周年大会结束为止。 ...

根据审核委员会的推荐，其已议决委任中汇安达会计师事务所有限公司(中汇安达)为公司的替任核数 师，自2025年11月17日起生效，以填补安永辞任后的临时空缺，任期直至下届公司股东周年大会结束为 止。 中漆集团(01932)发布公告，安永会计师事务所(安永)应董事会要求，已辞任公司核数师，自2025年11月 17日起生效。 ...

Core Viewpoint - The company, Hunan Xinwufeng Co., Ltd., is changing its accounting firm from Tianjian Accounting Firm to Shanghui Accounting Firm for the 2025 fiscal year due to the former's prolonged service exceeding the regulatory limit [2][8]. Group 1: Change of Accounting Firm - The new accounting firm to be appointed is Shanghui Accounting Firm (Special General Partnership) [2]. - The previous accounting firm was Tianjian Accounting Firm (Special General Partnership) [2]. - The change is necessitated by the regulatory requirement that limits the tenure of accounting firms for state-owned enterprises and listed companies [8]. - The company has communicated with both the outgoing and incoming firms, confirming that there are no objections to the change [9]. Group 2: Details of the New Accounting Firm - Shanghui Accounting Firm has accumulated a professional risk fund of 0 billion RMB and has a total insurance compensation limit exceeding 1 billion RMB [3]. - In the past three years, Shanghui Accounting Firm has not been found liable for any civil lawsuits due to its professional conduct [3]. - The firm has received one administrative penalty and seven supervisory measures in the last three years, with no criminal penalties [4]. Group 3: Audit Fees - The audit fee for the 2025 fiscal year is set at 1.18 million RMB (including tax), which is a reduction of 170,000 RMB (12.59%) from the previous year's fee of 1.35 million RMB [6]. Group 4: Board and Committee Approvals - The Audit Committee approved the proposal to change the accounting firm with a unanimous vote of 3 in favor and none against [10]. - The Board of Directors also approved the proposal with a unanimous vote of 7 in favor [11]. - The change will take effect upon approval by the company's first extraordinary general meeting in 2025 [12].

"四十年的沉淀让大华拥有了独特的行业洞察与责任担当。面对时代进步、形势发展和行业变革， 大华将传承发扬几代大华人塑造的专业品质，不断强化改善执业环境的担当，提高顺应大势的能力，更 好地服务公众、服务客户。"杨晨辉表示。 在近日举行的大华会计师事务所创立四十周年誌庆启动仪式上，大华会计师事务所首席合伙人杨晨 辉博士宣布成立大华慈善基金，以实际行动践行社会责任，回馈社会信赖。 大华老前辈徐逸星、陆永炜、李秉心等分享了早年创所之初审计工作情况、为不同企业审计的实际 案例等珍贵往事，展现了大华人专业、尽责、诚恳、谦逊的做事风格。 来自各财经院校会计学院教授们就持续深化与大华的产教融合，为行业培养更多复合型高端会计人 才交流了看法和建议。 之后，汤云为教授等六位嘉宾共同参与了四十周年鎏金仪式。金色沙粒缓缓汇聚，勾勒出"大华四 十华诞"的字样，象征着大华四十年的积累与沉淀，也宣告了新征程的正式开启。 1985年，大华会计师事务所从上海大沽路小学的一间教室开始萌芽，逐步成长为国内知名会计师事 务所，将大华专业民族品牌发扬光大。四十年间，大华始终扎根行业前沿，从早期承接中外合资企业审 计，到成为首批拥有上市公司审计资格的机构 ...

Core Points - 瑞斯康集团 announced the resignation of its auditor, 信永中和(香港)会计师事务所, effective from November 11, 2025, due to a failure to reach an agreement on the audit fees for the consolidated financial statements for the fiscal year ending December 31, 2025 [1] - The board has approved the appointment of 容诚(香港)会计师事务所 as the new auditor, effective from November 11, 2025, to fill the vacancy left by the resignation of 信永中和, with the term lasting until the conclusion of the next annual general meeting [1]