Group 1 - The company, Hongji Group (02535.HK), announced the resignation of its auditor, PricewaterhouseCoopers, effective from November 25, 2025 [1] - The board of directors approved the appointment of Auber International Accounting Firm as the new auditor, effective from the same date to fill the vacancy left by PricewaterhouseCoopers' resignation [1]

Core Viewpoint - The expansion of the list of accounting firms qualified for H-share auditing is a strategic move to enhance the auditing capacity and reduce the costs for mainland enterprises seeking to list in Hong Kong, thereby facilitating cross-border financing and improving communication with international investors and regulatory bodies [1][3][4]. Group 1: Expansion of H-share Auditing Firms - The Ministry of Finance and the China Securities Regulatory Commission have added 2 more accounting firms to the existing list of 10 qualified for H-share auditing, responding to the needs of the capital market and enhancing regulatory collaboration between mainland China and Hong Kong [1][2]. - The new firms must meet strict criteria, including a minimum annual revenue of 1.5 billion yuan and at least 800 certified public accountants, ensuring that only high-quality firms are included [2][3]. - This expansion is expected to lower the costs associated with listing in Hong Kong and improve the overall auditing supply capacity [1][2]. Group 2: Addressing Financing Needs - The expansion aligns with the strong demand for cross-border financing from mainland enterprises, as quality auditing firms can enhance information disclosure and attract more international investors [3][4]. - The H-share auditing process is crucial for mainland companies looking to globalize, especially as the Hong Kong IPO market remains active [3][4]. - The new auditing firms will provide comprehensive financial, risk control, and compliance services, facilitating smoother communication between mainland enterprises and international stakeholders [1][3]. Group 3: Enhancing Global Competitiveness - The expansion of H-share auditing firms is a key measure to optimize the connectivity of China's capital markets, thereby enhancing the global competitiveness of Chinese enterprises [3][4]. - Recent reforms by the Hong Kong Stock Exchange, such as the "Special Line for Science and Technology Enterprises," complement this expansion, creating a more favorable environment for mainland companies to list in Hong Kong [3][4]. - The collaboration between mainland and Hong Kong regulatory bodies has improved, establishing a robust mechanism for information sharing and regulatory cooperation [4][5].

近日，财政部、中国证监会联合印发《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》"），将在目前10家从事H股企业审计业务的会计所基础上，推荐增补2家符 合要求的会计所加入H股企业审计业务名单。这是2010年12月以来，H股企业审计业务名单首次扩容。 业内专家表示，进入H股企业审计名单，有助于提升会计所的国际化水平、品牌价值、市场地位与大客 户获取能力。 根据《通知》要求的硬性条件，推荐增补的2家会计所或将从容诚、天职国际、中审众环、中兴华4家会 计所中产生。 H股审计名单扩容 财政部、中国证监会有关部门负责人在就《通知》答记者问中表示，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 所（以下简称"H股会计所"），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。 上述负责人称， ...

Core Viewpoint - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have issued a notification to supplement the list of accounting firms qualified to conduct audits for H-share companies, adding two more firms to the existing ten, with a focus on maintaining high-quality audit standards [1][2]. Group 1: Requirements for Inclusion - The notification outlines that accounting firms wishing to join the H-share audit list must meet several basic requirements, including completion of securities service business filing, a certain level of business income and registered accountants, and effective internal governance [1][2]. - Additional priority factors for consideration include high levels of information technology in practice activities, advanced information system construction, strong professional liability risk management capabilities, and substantial audit experience in H-share or other Hong Kong-listed companies [2]. Group 2: Management and Evaluation - The Ministry of Finance and CSRC will implement a dynamic management and market exit mechanism for the list, conducting annual comprehensive evaluations of H-share accounting firms based on their compliance with the basic requirements [3]. - The auditing income and business revenue will be based on the audited financial statements for the year 2024, allowing firms with overseas branches to consolidate their income from these branches under certain conditions [2]. - The Ministry of Finance will include H-share audit projects in its annual quality inspection program, ensuring ongoing oversight and compliance of the accounting firms involved [3]. Group 3: Regulatory Collaboration - There will be enhanced regulatory collaboration between the Ministry of Finance, CSRC, and Hong Kong authorities to ensure timely sharing of audit information and to strengthen the oversight of H-share accounting firms and registered accountants [3].

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！ 财政部、证监会健全完善H股企业审计业务名单动态管理和市场退出机制 每年对H股会计师事务所进行 综合评估 对不再符合基本要求的将撤回推荐 ◎记者 李财政部、证监会健全完善H股企业审计业务名单动态管理和市场退出机制 每年对H股会计师事 务所进行综合评估 对不再符合基本要求的将撤回推荐苑 财政部和中国证监会近日出台的《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》 （下称"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、中国证监会有关部门负责人在答记者问时表示，将健全完善名单动态管理和市场退出机制，每 年结合证券服务业务备案和执业质量检查工作，对H股会计师事务所进行综合评估，对于不再符合通知 基本要求的，财政部、中国证监会将撤回推荐。 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，本着质量第一、择优选拔的原则，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 ...

Core Viewpoint - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have issued a notification to supplement the list of accounting firms qualified to conduct audits for H-share companies, aiming to enhance the cooperation between the accounting industries of mainland China and Hong Kong, and to support the development of Hong Kong as an international financial center and the high-quality growth of the national economy [1][3]. Group 1: Background and Importance - The mechanism for recommending accounting firms for H-share audits has been in place for over a decade, effectively reducing the costs for mainland companies to list in Hong Kong and facilitating deeper accounting cooperation between the two regions [2]. - The original list of 12 H-share accounting firms has been updated due to the merger or administrative penalties affecting two firms, highlighting the need for a revised list to reflect current standards [2]. Group 2: Regulatory Framework - The notification outlines principles, application requirements, materials needed, procedures, and regulatory expectations for accounting firms wishing to join the H-share audit list [1][4]. - The application process emphasizes quality and selective criteria, requiring firms to meet specific benchmarks such as completed securities service business filings, revenue and registered accountant thresholds, and robust internal governance [4]. Group 3: Collaboration and Development - The long-standing collaboration between the accounting sectors of mainland China and Hong Kong has led to the continuous equivalence of accounting and auditing standards, with initiatives like the Guangdong-Hong Kong-Macao Greater Bay Area talent development program further promoting joint growth [3]. - Recent adjustments in Hong Kong's accounting and auditing regulatory framework necessitate the update of the H-share audit firm list to align with evolving market needs and enhance cross-border regulatory cooperation [3].

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、中国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，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。 成立专门组织领导机构 谈及如何把握通知基本要求中对收入和人员统计口径的规定，上述负责人介绍，业务收入和审计业务收 入将以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。 证券服务业务收入是指会计师事务所取得的符合《财政部中国证监会关于修订印发〈会计师事务所从事 证券服务业务备案管理办法〉的通知》中第四条"证券服务业务"定义的收入。有境外分支机构的，参照 这一原则确定。 中国证监会11月21日消息，财政部、中国证监会近日联合印发了《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》。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。通知 ...

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。证券服务业务收入是指会计师事务所取得的符合《财政部 中国证监会关于修 订印发〈会计师事务所从事证券服务业务备案管理办法〉的通知》中第四条"证券服务业务"定义的收 入。有境外分支机构的，参照这一原则确定。注册会计师情况以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中的数据为准。 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丰富的审计经验。 证券时报记者 程丹 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》（下称《通知》），明确在目前1 ...

财政部和中国证监会近日出台的《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》 （下称"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、中国证监会有关部门负责人在答记者问时表示，将健全完善名单动态管理和市场退出机制，每 年结合证券服务业务备案和执业质量检查工作，对H股会计师事务所进行综合评估，对于不再符合通知 基本要求的，财政部、中国证监会将撤回推荐。 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，本着质量第一、择优选拔的原则，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。 三是加强监管协同。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，并与香 港方面及时互通H股会计师事务所的审计情况，加强信息共享。 （文章来源：上海证券报） 一是持续条件审核。推荐不搞"终身制"，并非永久有效。财政部 ...

本报记者 韩昱 财政部11月21日发布消息称，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》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》（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。 据了解，2010年12月份，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符合条件的H股企业出具审计报告。 这一机制实施十余年来，有效降低了内地企业赴港上市交易成本，在深化两地会计交流合作、促进两地资本市场互联互通 方面发挥了积极作用，H股会计师事务所持续服务香港资本市场，专业水 ...