（原标题：时报观察 审计机构重罚落地 全链条追责形成合力） 证券时报记者 臧晓松 永拓所屡屡突破职业底线，暴露出的失责行为触目惊心。一是策划财务舞弊，充当造假"掮客"。永拓所 主动介绍恒久科技与鸿达兴业开展虚假业务，为公司设计走账路径、参与虚假业务资金划转，帮助两家 公司掩盖违法事实。二是沦为造假"帮凶"，公然篡改财务数据。在鸿达兴业项目中，永拓所在无审计调 整依据支撑的情况下配合鸿达兴业虚构审计调整分录，篡改合并财务报表，质控复核人知悉项目存在异 常仍同意项目组审计意见，导致鸿达兴业2020年至2022年年度报告存在虚假记载。三是选择性"失明"， 突破职业操守底线。在鸿达兴业和恒久科技项目中，部分签字会计师未实际参与审计业务，首席合伙人 知悉相关情况后仍签发无保留意见的审计报告；在科林环保案中，永拓所在监管部门多次通报明确违法 线索的情况下，仍出具存在虚假记载的审计报告。 江苏证监局查清事实后，对永拓所禁止从事证券服务业务，罚没款共计超过6500万元，对项目合伙人、 签字注册会计师陈晓鸿罚款400万元并采取终身证券市场禁入措施，对首席合伙人吕江市场禁入10年并 处罚款200万元，对其他责任人员处以20万元至 ...

Core Viewpoint - The Jiangsu Securities Regulatory Bureau imposed a significant penalty on Yongtuo Accounting Firm for failing to perform due diligence in auditing the annual reports of Hongda Xingye, Hengjiu Technology, and Kelin Environmental Protection, resulting in a total fine of 57.17 million yuan and the confiscation of 8.11 million yuan in business income [1][31]. Group 1: Yongtuo Accounting Firm's Violations - Yongtuo Accounting Firm was found to have violated professional standards and ethical codes, losing independence and failing to take appropriate audit measures to address fraud risks, leading to substantial defects in substantive procedures [1][31]. - The firm issued audit reports containing false records for Hongda Xingye, Hengjiu Technology, and Kelin Environmental Protection, violating Article 163 of the Securities Law [1][31]. - Specific failures included not objectively assessing significant misstatement risks due to fraud and not maintaining professional skepticism regarding abnormal audit evidence related to revenue [1][31]. Group 2: Audit Process Deficiencies - Yongtuo failed to obtain reliable financial data from subsidiaries, relying instead on potentially manipulated data from the parent company [15][16]. - There were significant discrepancies in revenue figures across different audit documents, indicating a lack of professional skepticism and appropriate audit responses [17][18]. - The firm did not adequately address low response rates to accounts receivable confirmations, which were linked to fraudulent activities [22][23]. Group 3: Quality Control Issues - The project team did not follow internal review procedures, and the quality control reviewer failed to identify significant issues during the audit process [29][30]. - The project partner did not supervise or guide team members effectively, leading to a lack of adequate audit evidence to support the issued reports [29][30]. - The quality control reviewer did not address or follow up on critical issues raised during the review process, resulting in unaddressed audit deficiencies [29][30]. Group 4: Impact on Related Companies - Hongda Xingye was found to have engaged in fraudulent activities, including altering the use of raised funds and reporting false income and profit figures [10][11]. - Hengjiu Technology was implicated in inflating revenue and profits through unfulfilled contracts, which were not adequately scrutinized by Yongtuo [33][34]. - Kelin Environmental Protection's financial statements were also affected by Yongtuo's inadequate audit practices, leading to significant misstatements [1][31].

Core Viewpoint - The Jiangsu Securities Regulatory Bureau has imposed administrative penalties on Yongtuo Accounting Firm for failing to perform due diligence during audits of three listed companies, marking the first prohibition of an audit firm from providing securities services since the revision of the Securities Law in 2019 [1][2]. Group 1: Violations by Yongtuo Accounting Firm - Yongtuo Accounting Firm engaged in financial fraud by facilitating fake business transactions between Hengjiu Technology and Hongda Xingye, helping to design money transfer paths and conceal illegal activities [1]. - The firm altered financial data by collaborating with Hongda Xingye to fabricate audit adjustment entries without any supporting evidence, leading to false records in the company's annual reports from 2020 to 2022 [1]. - Some signing accountants did not participate in the audit process, yet the chief partner issued unqualified audit reports despite being aware of these circumstances, demonstrating a breach of professional ethics [1]. Group 2: Regulatory Actions and Penalties - The total fines imposed on Yongtuo Accounting Firm exceeded 65 million yuan, with individual penalties including 4 million yuan for project partner and signing accountant Chen Xiaohong, a lifetime market ban, and a 10-year market ban with a 2 million yuan fine for chief partner Lü Jiang [2]. - Other responsible personnel faced fines ranging from 200,000 to 1.2 million yuan, reflecting the regulatory body's commitment to a zero-tolerance policy towards violations in the capital market [2].

证券时报记者 臧晓松 近日，江苏证监局对永拓会计师事务所（特殊普通合伙）（下称"永拓所"）在三家上市公司审计执业过程中未勤 勉尽责违法行为一并作出行政处罚。这是2019年《证券法》修订以来，首次禁止审计机构从事证券服务业务。 只有持续加大对违法违规行为的全链条追责力度，才能形成健康的资本市场生态，共同推动资本市场行稳致远。 此次重罚，彰显了监管部门对资本市场违法违规"零容忍"的鲜明态度。 永拓所屡屡突破职业底线，暴露出的失责行为触目惊心。一是策划财务舞弊，充当造假"掮客"。永拓所主动介绍 恒久科技与鸿达兴业开展虚假业务，为公司设计走账路径、参与虚假业务资金划转，帮助两家公司掩盖违法事 实。二是沦为造假"帮凶"，公然篡改财务数据。在鸿达兴业项目中，永拓所在无审计调整依据支撑的情况下配合 鸿达兴业虚构审计调整分录，篡改合并财务报表，质控复核人知悉项目存在异常仍同意项目组审计意见，导致鸿 达兴业2020年至2022年年度报告存在虚假记载。三是选择性"失明"，突破职业操守底线。在鸿达兴业和恒久科技 项目中，部分签字会计师未实际参与审计业务，首席合伙人知悉相关情况后仍签发无保留意见的审计报告；在科 林环保案中，永拓所在 ...

由于涉及*ST立方财务造假案，中兴财光华会计师事务所（特殊普通合伙）（以下简称"中兴财光华"） 被证监会同步追责，并遭到A股客户接连解约。*ST创兴近日披露公告称，鉴于2024年度审计机构聘期 已满，公司拟改聘政旦志远（深圳）会计师事务所（特殊普通合伙）（以下简称"政旦志远"）担任2025 年度财务报告和内部控制的审计机构。经北京商报记者统计，今年11月29日—12月13日，A股市场已有 *ST创兴、国民技术等超30家公司宣布"弃用"中兴财光华。截至目前，中兴财光华还是23股上市公司的 审计机构，暂无IPO客户。 *ST创兴在内多股"换所" 中兴财光华被证监会立案调查后，该事件产生的连锁反应开始显现。 据同花顺iFinD，11月29日以来，中兴财光华连遭汉邦高科、ST汇洲、珠海中富等32家上市公司"弃 用"。其中，12月13日，包括*ST创兴、华控赛格、德展健康在内的13家上市公司，发布了拟变更会计 师事务所的公告。 具体来看，去年11月，*ST创兴宣布拟聘任中兴财光华为公司2024年度审计机构，审计费用为130万 元。不过，今年12月13日，*ST创兴宣布变更会计师事务所，拟聘任政旦志远担任公司2025年度 ...

Core Viewpoint - Jiangsu Securities Regulatory Bureau has imposed significant penalties on Yongtuo Accounting Firm for multiple violations, including a total confiscation of approximately 8.11 million yuan in business income and a fine of about 57.17 million yuan, totaling around 65.28 million yuan, along with a ban on engaging in securities services [1][4]. Group 1: Violations and Penalties - Yongtuo Accounting Firm was found to have committed violations while auditing financial statements for Hongda Xingye Co., Ltd., Suzhou Hengjiu Optoelectronics Technology Co., Ltd., and Kelin Environmental Equipment Co., Ltd. from 2019 to 2022 [4][5]. - The firm failed to exercise due diligence, resulting in false records in the audit reports for Hongda Xingye from 2020 to 2022 and other related reports [4][5]. - The total penalties included the confiscation of approximately 8.11 million yuan in business income and fines totaling about 57.17 million yuan, leading to a total penalty of around 65.28 million yuan [6][7]. Group 2: Specific Cases - For Hongda Xingye, the firm was fined approximately 40.75 million yuan and had 5.09 million yuan in business income confiscated due to false records in the audit reports [6][7]. - In the case of Hengjiu Technology, Yongtuo was fined about 792.45 thousand yuan and had 1.32 million yuan in business income confiscated for similar violations [6][7]. - For Kelin Environmental, the firm faced a fine of approximately 849.06 thousand yuan and had 1.70 million yuan in business income confiscated due to false records in the audit report [6][7]. Group 3: Accountability of Individuals - The signing registered accountant Chen Xiaohong received a warning and a fine of 4 million yuan, while the chief partner Lü Jiang was warned and fined 2 million yuan [7]. - Seven other responsible individuals were fined between 200,000 yuan and 1.2 million yuan [7]. - Chen Xiaohong faces a lifetime ban from the securities market, while Lü Jiang is banned for 10 years due to the severity of their violations [7].

*ST创兴在内多股"换所" 中兴财光华被证监会立案调查后，该事件带来的连锁反应开始显现。 据同花顺iFinD，11月29日以来，中兴财光华连遭汉邦高科、ST汇洲、珠海中富等32家上市公司"弃用"。其中，12月13日，包括*ST创兴、华控赛格、德展 健康在内的13家上市公司发布了拟变更会计师事务所的公告。 具体来看，*ST创兴2024年11月宣布拟聘任中兴财光华为公司2024年度审计机构，2024年审计费用为130万元。不过，今年12月13日，*ST创兴再度宣布变更 会计师事务所，拟聘任政旦志远担任公司2025年度财务报告和内部控制的审计机构。 由于涉及*ST立方财务造假案，中兴财光华会计师事务所（特殊普通合伙）（以下简称"中兴财光华"）被证监会同步追责，并遭到A股客户接连解约。12月 13日，*ST创兴（600193）披露公告称，鉴于2024年度审计机构聘期已满，公司拟改聘政旦志远（深圳）会计师事务所（特殊普通合伙）（以下简称"政旦 志远"）担任公司2025年度财务报告和内部控制的审计机构。经北京商报记者统计，11月29日—12月13日，A股市场已有*ST创兴、国民技术等超30家公司宣 布"弃用"中兴财光华。 ...

Core Viewpoint - The investigation into Zhongxing Caiguanghua Accounting Firm due to financial fraud related to *ST Lifan has led to a significant loss of clients, with over 30 companies in the A-share market terminating their contracts with the firm [1][3]. Group 1: Client Changes - *ST Chuangxing announced on December 13 that it would replace Zhongxing Caiguanghua with Zhengdan Zhiyuan Accounting Firm for its 2025 financial report and internal control audits, citing the expiration of the audit contract for 2024 [1][3]. - Since November 29, more than 32 listed companies, including *ST Chuangxing and Guomin Technology, have announced their decision to "abandon" Zhongxing Caiguanghua [3]. - Guomin Technology explicitly stated that its decision to change auditors was due to Zhongxing Caiguanghua being under investigation by the China Securities Regulatory Commission (CSRC) [4]. Group 2: Financial Implications - Zhongxing Caiguanghua currently serves as the auditor for 23 listed companies, with the longest continuous audit periods being 14 years for Huaxia Xingfu and Nengte Technology [6]. - The firm reported an audit business income of 9.91 billion yuan for 2024, with the highest audit fee being 3.38 million yuan for Huaxia Xingfu [7]. - The financial performance of the 23 companies shows that Nengte Technology achieved a net profit of approximately 453 million yuan in the first three quarters of this year [6]. Group 3: Regulatory Environment - The CSRC has initiated an investigation into Zhongxing Caiguanghua due to its involvement in the major illegal delisting case of *ST Lifan, which is expected to impact the firm's business operations significantly [4][8]. - The regulatory environment emphasizes the need for stricter oversight of intermediary institutions, with the CSRC focusing on enhancing the quality of audits and the responsibilities of these firms [8].

Core Viewpoint - Jiangsu Securities Regulatory Commission has imposed penalties on Yongtuo Accounting Firm for failing to perform due diligence, resulting in false records in annual audit reports and fundraising verification reports, leading to a total fine of 57.17 million yuan and the prohibition of securities service business [1][5][7]. Group 1: Violations and Penalties - Yongtuo Accounting Firm was found to have serious deficiencies in its auditing practices for Hongda Xingye, Hengjiu Technology, and Kelin Environmental Protection, leading to the issuance of false audit reports [1][5][6]. - The total penalties include the confiscation of business income amounting to 8.11 million yuan and fines totaling 57.17 million yuan, with specific penalties for each company: 5.09 million yuan confiscated and 40.75 million yuan fine for Hongda Xingye; 1.32 million yuan confiscated and 7.92 million yuan fine for Hengjiu Technology; 1.70 million yuan confiscated and 8.49 million yuan fine for Kelin Environmental Protection [3][7]. Group 2: Specific Findings - In the audit of Hongda Xingye, Yongtuo failed to exercise due diligence, knowingly issuing unqualified audit reports despite significant issues and deficiencies in audit independence [1][6]. - For Hengjiu Technology, the audit work from 2019 to 2021 was marked by major flaws, including a lack of professional skepticism and failure to assess financial fraud risks appropriately [2][6]. - During the audit of Kelin Environmental Protection, Yongtuo did not adequately understand internal controls related to revenue and failed to execute proper control tests, leading to significant deficiencies in substantive audit procedures [3][7].

科林环保年度报告审计执业项目中，永拓所对科林环保2021年年度财务报表审计时，未勤勉尽责，所出 具的审计报告存在虚假记载。具体来看，永拓所未恰当了解与收入相关的内部控制及业务流程，未执行 控制测试；永拓所与收入相关的实质性审计程序存在重大缺陷。 江苏证监局决定，责令永拓所改正，合计没收业务收入811.32万元，处以5716.98万元罚款。禁止永拓所 从事证券服务业务。此外，对相关当事人给予警告，并处以20万—400万元不等罚款；同时，对当事人 之一陈晓鸿采取终身证券市场禁入措施,对当事人之一吕江采取10年的证券市场禁入措施。 经同花顺iFinD统计，永拓所目前系亚星化学、狮头股份、福成股份、黑芝麻、甘咨询等16股审计机 构。 北京商报讯（记者 马换换 王蔓蕾）近日，江苏证监局官网披露行政处罚决定书显示，禁止永拓会计师 事务所(特殊普通合伙)（以下简称"永拓所"）从事证券服务业务。经同花顺iFinD统计，截至目前，永拓 所系16家A股公司审机构。 经查明，在鸿达兴业年度报告审计及其他鉴证执业项目中，永拓所未勤勉尽责，出具的鸿达兴业2020年 至2022年年度审计报告、2020年度和2021年度募集资金年度存放与 ...