登录新浪财经APP 搜索【信披】查看更多考评等级 转自：证券日报网 本报记者 曹卫新 在为恒久科技2019年至2021年年度财务报表提供审计服务时，永拓所同样未履行审计监督核心职 责，相关审计工作存在重大缺陷。经监管核查，永拓所在审计过程中并未勤勉尽责，出具的恒久科技 2019年至2021年年度审计报告存在虚假记载。 此外，经监管核查，永拓所在审计科林环保2021年年度财务报表时，严重未勤勉尽责，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，实质性审计程序中关于营业收入风险应对措施存 在重大缺陷，违反多项中国注册会计师审计准则，明知其出具的审计报告意见类型将影响科林环保的上 市地位，在监管部门和深交所多次提示风险的情况下，仍然出具存在虚假记载的审计报告。 "永拓所通过策划舞弊、篡改数据等行为深度参与上市公司造假，该案例极具代表性，暴露出中介 机构与上市公司之间'深度合作'甚至'共谋造假'的系统性风险，这不仅是一次个案处罚，更是资本市 场'看门人'制度重塑的导火索。"众和昆仑（北京）资产管理有限公司董事长柏文喜在接受《证券日 报》记者采访时表示。 监管部门全链条追责重塑行业生态 12月13日，中国 ...

Core Viewpoint - The article discusses the disciplinary actions taken against Da Xin Accounting Firm and its auditors for violations during the audit of Star Technology's financial statements for 2019 and 2020, highlighting the importance of compliance and risk management in the accounting industry [1][4]. Summary by Sections Disciplinary Actions - On December 12, the Shenzhen Stock Exchange announced disciplinary actions against Da Xin Accounting Firm and auditors Guo Anjing, Chen Wei, and Zhu Ceming for multiple violations during the audit of Star Technology's financial statements for 2019 and 2020 [1]. - Guo Anjing received a public reprimand, while Da Xin, Chen Wei, and Zhu Ceming received a notice of criticism [1][10]. Previous Penalties - The China Securities Regulatory Commission (CSRC) had previously imposed administrative penalties on Da Xin, including the confiscation of business income of approximately 3.3962 million yuan and fines totaling 9.5 million yuan, leading to a total penalty of 14.4962 million yuan [1]. - By 2025, Da Xin had accumulated penalties exceeding 47.5 million yuan from various regulatory bodies for similar violations [1]. Violations Identified - The audits for Star Technology's 2019 and 2020 financial statements contained false records due to fabricated sales, leases, and other financial manipulations [4][5]. - Da Xin failed to exercise due diligence during the audits, particularly in verifying the authenticity of transactions and maintaining professional skepticism [5][6][7]. Specific Audit Failures - In the 2019 audit, Da Xin did not adequately investigate the authenticity of sales transactions, leading to significant discrepancies between reported figures and actual transactions [5][6]. - In the 2020 audit, issues included inadequate internal control testing and failure to address anomalies in revenue recognition and accounts receivable confirmations [7][8][9]. Consequences of Violations - The actions of Da Xin and its auditors violated the Shenzhen Stock Exchange's listing rules, resulting in formal disciplinary measures [10]. - The article emphasizes the increasing costs of non-compliance for accounting firms and the critical need for robust risk management and compliance frameworks in the industry [1].

中经记者 孙汝祥 夏欣 北京报道 12月13日，江苏证监局公布对永拓会计师事务所（以下简称"永拓所"）行政处罚决定：责令改正，罚没 6528万元，禁止从事证券服务业务的行政处罚。 另有9名相关责任人共计被罚款1020万元，其中2人分别被采取终身、10年证券市场禁入措施。 江苏证监局查明，永拓所未勤勉尽责，出具的鸿达兴业（已退市）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使用情况鉴证报告，恒久科技（*ST恒久，002808.SZ）2019年至 2021年年度审计报告，科林环保（已退市）2021年年度审计报告，存在虚假记载。 江苏证监局12月13日公布的《行政处罚决定书》显示，永拓所鸿达兴业项目组成员配合鸿达兴业造假， 永拓所明知鸿达兴业存在重大问题、审计执业存在重大缺陷，仍出具无保留意见的审计报告、无保留结 论的其他鉴证报告，未客观、公正执业，审计独立性严重缺失。 "2020年至2022年年度财务报告审计期间，项目组成员陈晓鸿、赵睿在无审计调整依据支撑的情况下， 配合鸿达兴业在财务报表合并过程中虚构审计调整分录，导致鸿达兴业2020年至2022年年度报告存在虚 假记载。" ...

Core Viewpoint - The Jiangsu Securities Regulatory Bureau has imposed penalties on Yongtuo Accounting Firm for failing to perform due diligence in their auditing processes, resulting in false records in annual audit reports and other certification reports [2][4]. Group 1: Penalties and Violations - Yongtuo Accounting Firm was ordered to rectify its practices, had its business income of 8.11 million yuan confiscated, and was fined 57.17 million yuan, with a prohibition on engaging in securities services [2][5]. - The firm was found to have serious deficiencies in its auditing processes for multiple clients, including Hongda Xingye, Hengjiu Technology, and Kelin Environmental Protection, leading to the issuance of unqualified audit reports despite known issues [2][3][4]. Group 2: Specific Cases of Misconduct - In the case of Hongda Xingye, Yongtuo's audit reports for 2020 to 2022 contained false records, and the firm failed to maintain independence and objectivity in its auditing practices [2][3]. - For Hengjiu Technology, significant deficiencies were noted in the 2019 to 2021 audit reports, including a lack of professional skepticism and inadequate assessment of fraud risks [3][4]. - During the audit of Kelin Environmental Protection's 2021 financial statements, Yongtuo did not properly understand internal controls related to revenue and failed to execute appropriate control tests, leading to serious violations of auditing standards [4][5].

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, highlighting a zero-tolerance approach towards financial fraud in the capital market [1][2]. Group 1: Penalties and Actions - Yongtuo Accounting Firm was ordered to rectify its practices and faced a total confiscation of business income amounting to 8.1132 million yuan and a fine of 57.1698 million yuan [1]. - The firm is prohibited from engaging in securities services, marking the first such ban since the revision of the Securities Law in 2019 [1]. - Key personnel, including partner Chen Xiaohong, received fines and lifetime bans from the securities market, while chief partner Lü Jiang was banned for 10 years and fined 2 million yuan [1][2]. Group 2: Violations and Misconduct - Yongtuo Accounting Firm engaged in multiple violations, including facilitating false business transactions and altering financial statements without proper audit adjustments [2]. - Specific misconduct included the issuance of audit reports with false records despite knowledge of irregularities, and some auditors did not participate in the audit process [2]. - The firm ignored regulatory warnings and continued to issue misleading audit reports, demonstrating a lack of adherence to professional standards [2]. Group 3: Regulatory Response and Future Measures - The regulatory body is committed to a strict enforcement approach, emphasizing accountability for intermediary institutions and increasing the costs of violations [3]. - Future measures include revising management methods for accounting firms to enhance pre-approval scrutiny and post-regulation oversight [3]. - The regulatory framework aims to foster a culture of compliance and responsibility among intermediary institutions, ensuring they act as effective gatekeepers in the capital market [3].

利剑出鞘，直击中介机构失责乱象 明知造假，仍然给标准审计意见……近日，江苏证监局对永拓会计师事务所（特殊普通合伙）（以下简 称：永拓所）开出《行政处罚决定书》，对永拓所在鸿达兴业、恒久科技、科林环保三家上市公司审计 执业过程中未勤勉尽责的违法行为一并作出行政处罚，禁止其从事证券服务业务。 据悉，这是2019年证券法修订以来，监管部门首次开出"禁止审计机构从事证券服务业务"的处罚，此举 既彰显了监管机构对资本市场违法违规行为"零容忍"的鲜明态度。再次释放出资本市场严打财务造假、 净化市场生态的强烈信号，切实推动中介机构从"被动合规"向"主动尽责"转变。 江苏证监局在查清事实后，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，对首席合伙人吕江采取市场禁 入10年措施并处罚款200万元，对其他责任人员处以20万元至120万元不等的罚款。该处罚是监管"长牙 带刺"在中介机构监管领域的具体体现。 据悉，2025年4月，监管部门修订印发《会计师事务所从事证券服务业务备案管理办法》，强化事前准 入审查与事后监管联动，通过建立诚信档案、完 ...

安永中国主席、大中华区首席执行官陈凯表示："安永大中华区已连续五年发布ESG报告，我们始 终以'All in'的热忱贡献着专业力量，深化ESG实践，携手员工、合作伙伴及社会各界，共赴人与自然和 谐共生的美好明天。" 当日，安永现场发布由人工智能驱动的"ESG学一学"智能问答功能。该模块集"学、问、考"于一 体，形成"学习—提问—测验—进阶"的完整知识闭环，致力于降低ESG学习门槛，助力用户高效掌握相 关标准与前沿动态。 在发布会现场，安永大中华区ESG可持续发展主管合伙人李菁携手安永智能问答ESG.ai，共同解读 《报告》亮点绩效和创新内容。 12月11日，安永大中华区（安永）在北京、上海、香港三地共同发布以"智启华章 绿绘新程"为主 题的《安永大中华区2025财年环境、社会和治理报告》（以下简称《报告》）。 此次ESG报告有三大创新，一是运营碳中和：2025财年，安永大中华区通过购买国际自愿碳标准项 目（VCS）和绿色电力证书，首次实现绿色运营碳中和。二是议题精细化：参考国际、国内最新可持续 发展准则编制，紧跟最新监管政策要求，精准细化ESG议题，共有48个议题237个指标，体现ESG标准 应用的先进性。三 ...

二是议题精细化。参考国际、国内最新可持续发展准则编制，紧跟最新监管政策要求，精准细化ESG议题，共有48 个议题237个指标，体现ESG标准应用的先进性。 三是全面智能化。AI全流程参与报告编制，从ESG填报管理系统收集信息进行智能分析，到AI生成图片和视频，并 增设AI创新赋能板块，全面展现了安永将AI技术融入专业服务和产业赋能的领先理念和实践。 安永中国主席、大中华区首席执行官陈凯表示，"安永大中华区已连续五年发布ESG报告，这不仅体现了安永积极响 应国家'双碳'目标和高质量发展战略的实践与探索，更是大家理念共鸣、共同进步的坚实见证。在全球可持续发展愿景和 中国高质量发展交织并行中，安永始终以'All in'的热忱贡献着专业力量，深化ESG实践，携手员工、合作伙伴及社会各 界，共赴人与自然和谐共生的美好明天。" 在发布会现场，安永大中华区ESG可持续发展主管合伙人李菁携手安永智能问答ESG.AI，共同解读《报告》亮点。 《报告》有三大创新点： 一是运营碳中和。2025财年，安永大中华区通过购买国际自愿碳标准项目（VCS）和绿色电力证书，首次实现绿色 运营碳中和。 12月11日，安永在北京、上海、香港三地共 ...

证券日报网讯12月10日晚间，冀凯股份（002691）发布公告称，公司拟聘任大信会计师事务所(特殊普 通合伙)为2025年度财务报告及内部控制审计机构，原聘任的中兴财光华会计师事务所(特殊普通合伙)已 连续服务8年，本次变更尚需股东大会审议通过。 ...

Core Insights - The report by KPMG forecasts that Hong Kong's IPO fundraising will reach HKD 272.1 billion in 2025, representing a 210% year-on-year increase, making it the largest globally [1] - Hong Kong has completed 17 "A+H" listings this year, the highest ever, accounting for half of the total fundraising for the year, reinforcing its role as a bridge between mainland China and international capital markets [1] - The number of IPO applications in Hong Kong surged to 316 as of December 7, 2024, a 267% increase compared to the end of 2024, with 92 applications being "A+H" listings [1] Industry Trends - There is a notable increase in the number of unprofitable biotech companies going public in Hong Kong, with 14 listings this year compared to 4 last year, indicating a growing interest in the biotech sector [1] - The report anticipates that 2026 will be a pivotal year for high-tech companies going public, driven by local supportive policies and a robust regulatory environment [2] - KPMG predicts that Hong Kong will see between 180 to 200 new stock listings in 2026, with a total fundraising amount of HKD 350 billion [1]