Core Viewpoint - *ST Hengli has initiated a public selection process for an accounting firm for the 2024 annual audit due to its failure to disclose the 2024 financial report on time, attributing the delay to the previous auditor's misconduct [1][2] Group 1: Audit Selection Process - The company has set a deadline of May 20, 2025, for applications from accounting firms, requiring the selected firm to provide a stamped financial report by June 22, 2025 [1] - Specific qualifications for the auditing firm include having at least 10 staff members on-site, with a minimum of 5 holding valid CPA licenses, emphasizing the complexity and urgency of the audit [1] Group 2: Previous Auditor Issues - The previous auditor, Shenzhen Xutai Accounting Firm, allegedly ignored the company's legal rights and created obstacles during the audit process, leading to a flawed audit report issued on April 29, 2025 [2] - The company has filed a lawsuit against the previous auditor, seeking over 38 million yuan in damages due to the auditor's negligence and failure to meet professional standards [2] Group 3: Regulatory Consequences - As a result of the failure to disclose the 2024 financial report, the company received a notice from the Shenzhen Stock Exchange regarding the potential termination of its listing [2][3] - The company has submitted a hearing application to the Shenzhen Stock Exchange, indicating its intention to present written statements and defense materials within the specified timeframe [3] Group 4: Company Valuation and Shareholder Information - Prior to the suspension of trading, the company's total market value was 760 million yuan, with 18,480 ordinary shareholders reported as of the end of the third quarter of the previous year [4]

Group 1 - The core point of the article is that Li Ning has announced the appointment of Ernst & Young as its new auditor, replacing PwC, which will not be renewing its contract after the upcoming annual general meeting on June 12 [1][3][5] - Li Ning's audit committee and board of directors recommended the change to ensure good corporate governance and maintain the independence and objectivity of external auditors [5] - The decision to appoint Ernst & Young was based on several factors, including their experience with Hong Kong-listed companies, industry knowledge, familiarity with listing rules and international accounting standards, and audit fees [5] Group 2 - Li Ning has been audited by PwC since its listing in 2004, and the change marks a significant shift in its auditing practices [5] - The audit fees paid to PwC for 2023 and 2024 were reported as 9.355 million yuan and 8.828 million yuan respectively, indicating a slight decrease in fees [6] - The ongoing trust crisis surrounding PwC, particularly due to the Evergrande audit case, has led to multiple companies terminating their contracts with them since April 2024 [8][10]

Group 1 - Six *ST companies have received "Notice of Termination of Listing" as of May 11, with five touching on financial delisting indicators and one on trading delisting indicators [1] - The new delisting rules have increased the conditions for *ST companies to remove delisting risk warnings, requiring an unqualified internal control audit report; otherwise, delisting will occur [1] - Three companies, *ST Zhongcheng, *ST Renle, and *ST Gongzhi, received negative audit opinions on their internal controls for the 2024 financial report [1] Group 2 - *ST Hengli attributed its failure to disclose the annual report on time to its auditing firm, Shenzhen Xutai Accounting Firm, and has filed a lawsuit against them for damages [2] - The company claims that the audit firm’s negligence led to a market value loss of over 38 million yuan on April 30, 2025, and seeks compensation for this loss [2] - Discrepancies in major accounting treatments, particularly in revenue recognition, could result in *ST Hengli's main business revenue falling below 300 million yuan, posing a risk of delisting after the 2024 annual report [2] Group 3 - Among the six *ST companies, *ST Jiyuan is the only one that has triggered the delisting indicator based on share price, having traded below 1 yuan for 20 consecutive trading days [3] - *ST Jiyuan's stock will be suspended from trading starting April 24 due to this delisting condition [3]

Core Viewpoint - The article discusses the recent legal developments involving Huichen Co., which has been found liable for false statements during its IPO and subsequent annual reports, leading to a court ruling for partial compensation to investors [1][2]. Summary by Sections Legal Proceedings - Huichen Co. has been sued by three small investors for compensation of approximately RMB 377,252.59 due to alleged false statements [2]. - The Shanghai Financial Court ruled that Huichen Co. must compensate two investors a total of RMB 260,880.15, with PwC bearing 3% of the liability [1][2]. Financial Penalties - The company has been penalized with a fine of RMB 5 million for violations related to false disclosures in its IPO documents and annual reports from 2020 to 2022 [3]. Audit Issues - PwC received a warning letter from the Beijing Securities Regulatory Bureau for inadequate auditing practices during Huichen Co.'s IPO and subsequent financial statements [5][7]. - Specific issues included insufficient audit procedures regarding revenue and accounts receivable, leading to a lack of detection of irregularities [6]. Company Response - Huichen Co. stated it would assess the court's ruling and decide on an appeal within the legal timeframe, while also ensuring that the lawsuit does not affect its normal business operations [2].

21世纪经济报道记者杨坪 深圳报道 A股审计江湖正在迎来"大洗牌"。 随着2024年年报收官，A股最新审计格局浮出水面。Wind数据显示，截至目前，A股市场合计披露了 5411份年报，其中披露年度审计费用的5391家，报告期实付审计费用合计97.08亿元。其中，安永华明 以13.88亿元（152家）的审计费用独占鳌头，客单价高达913.16万元。 值得一提的是，A股年度审计费用超过亿元的四家企业（中国银行、工商银行、建设银行、中国平 安），均被安永华明独揽。而2024年因"丢单潮"影响，普华永道中天跌出费用榜前十，已披露的A股年 审费用合计仅1.25亿元。 与市场印象中审计费用大降不同，受创业板、北交所全面披露内控审计报告等因素影响，2024年平均每 家企业年审费用约为180.01万元，与2023年178.82万元司均费用相比略有上升（2023年5316家企业在年 报披露了审计费用，合计金额95.06亿元）。 较典型的如诺瓦星云，2023年境内机构审计费用仅20万元，但2024年审计费用合计达到120万元（含会 计师事务所报酬和内部控制审计费用，下同）；华虹公司的审计费用也从2023年的50.36万元，狂飙至 ...

Core Viewpoint - The article discusses the regulatory actions taken by the Shenzhen Stock Exchange against Diga Pharmaceutical Group Co., Ltd. and its associated parties due to various violations during the IPO application process, leading to the termination of their IPO review. Group 1: Regulatory Actions - The Shenzhen Stock Exchange issued three written warning letters and three public criticism decisions on April 30, 2025, against Diga Pharmaceutical and related parties [2][3] - The IPO application for Diga Pharmaceutical was accepted on June 16, 2023, but was terminated on June 12, 2024, due to the withdrawal of the application by the issuer and the sponsor [27] Group 2: Violations Identified - Diga Pharmaceutical and its key executives failed to fully disclose independence flaws and rectification measures, as well as internal control deficiencies related to sales, procurement, and inventory management [4][8] - The sponsor, Minsheng Securities, did not adequately scrutinize the issuer's independence issues and internal control irregularities, leading to inaccurate verification opinions [5][17] - The law firm, Shanghai Zechang, and the accounting firm, Tianjian, also failed to conduct thorough checks on the issuer's independence and internal control issues, resulting in regulatory warnings [19][21] Group 3: Specific Issues - The issuer prioritized purchasing from suppliers controlled by the actual controller, which raised concerns about independence and internal control [8][19] - There were discrepancies in the accounting treatment of returns, with the issuer misclassifying a return as a post-balance sheet adjustment, which should have been reflected in 2020 instead of 2019 [10][24] - The issuer's internal controls were found to be inadequate, with missing documentation and improper handling of sales and inventory management [9][15]

北辰实业: 北辰实业对会计师事务所2024年度履职 情况评估报告 北京北辰实业股份有限公司 对会计师事务所2024年度履职情况评估报告 北京北辰实业股份有限公司（以下简称"公司" ）聘请中兴华会 计师事务所（特殊普通合伙）（以下简称"中兴华" ）作为公司 2024 年年度境内审计会计师事务所、郑郑会计师事务所有限公司（以下简 称"郑郑"）作为公司 2024 年年度境外审计会计师事务所。根据财 政部、国资委及证监会颁布的《国有企业、上市公司选聘会计师事务 所管理办法》 ，公司对中兴华、郑郑在近一年审计中的履职情况进行 了评估。经评估，公司认为近一年中兴华、郑郑在资质等方面合规有 效，履职能够保持独立性，勤勉尽责，公允表达意见。具体情况如下： 一、资质条件 中兴华会计师事务所（特殊普通合伙）成立于 1993 年，2000 年 由国家工商管理总局核准，改制为"中兴华会计师事务所有限责任公 司" 。2009 年吸收合并江苏富华会计师事务所，更名为"中兴华富华 会计师事务所有限责任公司"。2013 年公司进行合伙制转制，转制后 的事务所名称为"中兴华会计师事务所（特殊普通合伙） "，首席合伙 人李尊农，注册地址北京市丰 ...

| 事务所名称 | 中勤万信会计师事务所（特殊普通合伙） | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 成立日期 | 2013 13 日 | 年 | 12 | 月 | 组织形式 | | 特殊普通合伙 | | | 注册地址 | 110 号 | | | | 北京市西城区西直门外大街 | 11 层 | | | | 首席合伙人 | 胡柏和 | | | | 2023 年末合伙人数量 | | 72 | | | 人员数量 | 签署过证券服务业务审计报告的注册会计师 | | | | | | | 130 | | | 客户家数 | | | | 32 家 | | | | | | 审计收费总额 万元 | | | | 3,221.50 | | | | | 业务收入 | C39 | | | | | 计算机、通信和其他电子设备制造业、C27 | | | | （未经审计） | | | | | 医药制造业、I65 | | 软件和信息技术服务业、C38 | | | | 涉及主要行业 | | | | | | | | 柳药集团: 广西柳药集团股份有 ...

Core Viewpoint - The company has appointed KPMG Huazhen as the auditing firm for its 2024 annual report, and an evaluation of KPMG Huazhen's performance has been conducted, indicating compliance, independence, and diligence in their auditing process [1][4]. Group 1: Qualifications and Performance - KPMG Huazhen was established in August 1992 and became a special general partnership in July 2012, with its headquarters in Beijing [1]. - As of December 31, 2024, KPMG Huazhen has 241 partners and 1,309 registered accountants, with over 300 accountants having signed securities service audit reports [2]. - KPMG Huazhen's audited business revenue for 2023 exceeded RMB 4.1 billion, with audit service revenue surpassing RMB 3.9 billion [2]. Group 2: Audit Execution and Quality Management - KPMG Huazhen conducted audits on the company's financial reports and internal controls, concluding that the financial statements fairly reflect the company's financial position as of December 31, 2024 [4][5]. - The audit team maintained independence and followed auditing standards, with no unresolved professional opinion differences during the audit process [5][6]. - KPMG Huazhen has a quality management system in place, ensuring thorough execution of audit procedures without identifying significant issues during the 2024 audit [6][8]. Group 3: Human Resources and Risk Management - The audit team consists of experienced members with relevant qualifications, ensuring a high level of expertise in handling the audit [8]. - KPMG Huazhen has a professional insurance coverage and risk fund exceeding RMB 200 million, complying with legal requirements [8].

证券代码：300947 证券简称：德必集团 公告编号：2025-004 一、拟续聘审计机构事项的情况说明 天职国际是一家具备证券、期货相关业务审计从业资格的会计师事务所，具 备为上市公司提供审计服务的经验和能力。公司聘任天职国际为公司审计机构以 来，其工作勤勉尽责，坚持以公允、客观的态度进行独立审计，认真完成了公司 各项审计工作。 为保持审计工作的连续性，公司拟续聘天职国际为公司 2024 年度审计机构， 聘任期限为一年，自公司 2025 年第一次临时股东大会审议通过之日起生效。 二、拟续聘审计机构的基本信息 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 上海德必文化创意产业发展（集团）股份有限公司（以下简称"公司"或"本 公司"）本次续聘会计师事务所符合财政部、国务院国资委、证监会印发的《国 有企业、上市公司选聘会计师事务所管理办法》（财会〔2023〕4 号）的规定。 公司于 2025 年 2 月 24 日召开第三届董事会第十次会议、第三届监事会第八 次会议，审议通过了《关于续聘会计师事务所的议案》，同意续聘天职国际会计 师事务所（特殊普通合伙）（以下简称 ...