由于收入、注册会计师人数等硬性指标并不能完全代表会计师事务所的综合实力，在基本要求的基础 上，财政部、证监会进一步从会计师事务所内部管理入手确定了几项优先考虑因素，财政部、证监会有 关部门负责人介绍，包括执业活动信息化水平高、信息系统建设先进，具有较强的职业责任风险承担能 力，一体化管理程度较高，香港成员所在H股企业或其他香港上市公司领域具有较为丰富的审计经验。 财政部、证监会有关部门负责人表示，会计师事务所在提交申请材料时还应提交合伙人/股东情况表和 注册会计师情况表，通过财政部注册会计师行业统一监管平台和证监会政务服务平台会计师事务所备案 系统打印生成。在香港发展有成员所的，还要提交香港成员所的商业登记证明复印件、由香港会计及财 务汇报局出具的执业证书复印件，以及发展成员所相关协议复印件等。 推荐并非永久有效 11月21日，财政部、证监会发布《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》 （以下简称《通知》），明确在目前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2家 符合要求的会计师事务所加入H股企业审计业务名单。 财政部、证监会有关部门负责人表示，开展H股企业审计业务名单增 ...

11月21日，财政部、证监会发布《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》（以下简称《通知》），明确在目前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2家符合要求的会计师事务所加入H股企业审计业务名单。 财政部、证监会有关部门负责人表示，开展H股企业审计业务名单增补工作，有利于深化内地与香港会计界交流合作，推动两地会计行业高质量发展，有利于顺应 新形势新要求，强化两地会计监管协同，有利于持续降低内地企业赴港上市交易成本，促进两地资本市场的互联互通。 需满足多项基本要求 为确保加入名单的会计师事务所高质量完成H股企业审计业务，《通知》要求，申请加入H股企业审计业务名单的会计师事务所应当满足已完成从事证券服务业务备 案、业务收入和注册会计师人数达到一定水平、内部治理相关制度健全并有效执行、在香港发展有成员所或与香港会计师事务所同为某一国际会计网络的成员所等 基本要求。 具体来说，业务收入和审计业务收入以2024年度经审计的财务报表中的数据为准。有境外分支机构的，在提供境外分支机构的设立证明、具有实际控制权证明以及 经审计的财务报表后，可将境外分支机构取得的收入合并计算。证券服务业 ...

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].