Core Viewpoint - The company announced the resignation of its auditor, Yong Tuo Fu Xin (Hong Kong) CPA Limited, due to a failure to agree on audit fees for the fiscal year ending December 31, 2025 [1] Group 1 - The resignation of Yong Tuo Fu Xin is effective from December 10, 2025 [1] - The company's audit committee recommended the appointment of Zhong Zheng Tian Heng CPA Limited as the new auditor, effective from December 10, 2025, to fill the vacancy left by Yong Tuo Fu Xin's resignation [1]

当中介机构积极履职从个案变成常态，把职业操守从倡议变成刚性要求，才能不断提升市场透明度 和运行质量，有力促进资本市场行稳致远。 (责任编辑：关婧) 监管态势发生根本变化。新证券法实施后，"零容忍"成为资本市场的执法逻辑。中介机构被置于与 上市公司同等重要的监管地位。违法成本急剧提高，市场禁入、巨额罚款成为现实，失职必问责成为明 确的制度要求。 典型案件形成强烈震慑。康美药业、康得新等案件中的高强度处罚，使得以前怕得罪客户，现在怕 违反法律正在成为一线会计师真实的职业心理。行业自律持续强化。财政部、行业协会连续推动会计师 事务所综合评价体系建设等措施，提升了审计质量的"水平线"，压缩了不规范执业的空间。市场机制倒 逼质量上升。注册制改革下，信息披露成为核心要求，非标意见与退市风险紧密关联，会计师签字就要 担责。当市场机制反向约束审计质量，倒逼会计师更谨慎、更专业、更独立。 风气之变，是监管之变、制度之变，也是行业自我纠偏的结果。下一步，继续压实中介机构"看门 人"职责，还需要多方协同发力。 一是强化审计独立性。推动审计委员会主导聘任、审计轮换制度常态化，减少上市公司实控人的干 扰，让会计师敢于说"不"。二是提升 ...

Core Viewpoint - The company has announced a change in its annual audit accounting firm from Ernst & Young Hua Ming to Zhongshun Hua Accounting Firm, effective for a one-year term, following the approval at the second extraordinary general meeting of shareholders in 2025 [1] Group 1 - The decision to change the accounting firm was made after considering the company's actual situation and audit service needs [1] - The company has communicated with Ernst & Young Hua Ming regarding this change, and the firm has acknowledged the decision without objection [1] - The board of directors expressed gratitude to Ernst & Young Hua Ming for their professional, objective, and efficient audit services over the years [1]

Core Viewpoint - The company New Hongze (002836) has decided to terminate its relationship with Zhongxing Caiguanghua Accounting Firm due to the latter's involvement in an investigation by the China Securities Regulatory Commission (CSRC) related to audit issues, which could impact the company's 2025 audit process [1][2]. Group 1 - On December 3, New Hongze announced the cancellation of the resolution to reappoint Zhongxing Caiguanghua as the auditor for the fiscal year 2025, which was initially approved on October 27 [1]. - The cancellation was prompted by Zhongxing Caiguanghua being under investigation by the CSRC for individual audit business issues, leading to concerns about the potential impact on New Hongze's upcoming audit [1][2]. - The company plans to select a new auditing firm and will review the related matters once a new auditor is appointed [1]. Group 2 - Zhongxing Caiguanghua has faced multiple issues this year, including administrative penalties and warnings from various regulatory bodies due to failures in diligence during audits for different companies [2][3]. - The firm was implicated in the ST Lifang (300344) financial fraud case, leading to simultaneous accountability measures against it by the CSRC [2]. - Previous incidents include warnings issued by the Hebei and Beijing securities regulatory bureaus for various audit failures related to New Power (300152) and Honggao shares, respectively [3].

2025.12.03 本文字数：2399，阅读时长大约4分钟 作者 |第一财经 周楠 进入年尾，多家A股公司密集"换所"，部分遭立案的会计师事务所正在频繁"丢单"。 第一财经据公告统计，本月以来，平治信息（300571.SZ）、韩建河山（603616.SH）、荃银高科 （300087.SZ）等均公告称（拟）变更会计师事务所，原审计机构包括立信会计师事务所（下称"立信 所"）、中兴财光华会计师事务所（下称"中兴财光华"）等，拟改聘的新所涉及容诚会计师事务所等。 对于改聘理由，部分公司称，前任会计所已连续多年提供审计服务，为保证审计工作独立客观，更好匹 配公司后续发展需要，故做出变更。 这其中，近期遭立案的中兴财光华面临多家客户公司"出走"。上月底，因*ST立方（300344.SZ）被查明 存在长期财务造假，提供年审服务的中兴财光华被立案。"连锁反应"随即出现，上周末至今，珠海中富 （000659.SZ）、ST华扬（603825.SH）等均宣布改聘他所。 还有一些原拟与该所合作的公司，紧急叫停相关方案。航天宏图（688066.SH）最新披露，公司临时股 东大会取消审议聘任2025年年度会计师事务所的议案。11月下 ...

2025.12. 03 进入12月，A股公司密集变更会计师事务所。记者据公告初步梳理，本月以来披露相关公告的公司已 超10家，除前述公司外，还有浩洋股份（300833.SZ）、*ST太和（605081.SH）、航锦科技 （000818.SZ）等。 本文字数：2399，阅读时长大约4分钟 作者 | 第一财经 周楠 进入年尾，多家A股公司密集"换所"，部分遭立案的会计师事务所正在频繁"丢单"。 第一财经据公告统计，本月以来，平治信息（300571.SZ）、韩建河山（603616.SH）、荃银高科 （300087.SZ）等均公告称（拟）变更会计师事务所，原审计机构包括立信会计师事务所（下称"立 信所"）、中兴财光华会计师事务所（下称"中兴财光华"）等，拟改聘的新所涉及容诚会计师事务所 等。 对于改聘理由，部分公司称，前任会计所已连续多年提供审计服务，为保证审计工作独立客观，更好 匹配公司后续发展需要，故做出变更。 这其中，近期遭立案的中兴财光华面临多家客户公司"出走"。上月底，因*ST立方（300344.SZ） 被查明存在长期财务造假，提供年审服务的中兴财光华被立案。"连锁反应"随即出现，上周末至 今，珠海中富（0 ...

Core Viewpoint - The article highlights the increasing trend of listed companies changing their auditing firms, particularly in light of the investigation into Zhongxing Cai Guanghua, which has led to significant client losses and raised concerns about audit quality in a highly regulated environment [1][3][4]. Group 1: Company Changes - On December 1-2, Zhuhai Zhongfu and ST Huayang announced changes in their auditing firms, terminating their contracts with Zhongxing Cai Guanghua and hiring Unitaizhenqing and Beijing Zhongming Guocheng respectively for the 2025 fiscal year [1]. - From November 29 to December 2, a total of four listed companies decided to part ways with Zhongxing Cai Guanghua, including Hanbang High-Tech and ST Huizhou, citing reasons such as the need for independence and objectivity in audit work [3]. Group 2: Client Losses - Prior to the investigation, over 30% of Zhongxing Cai Guanghua's listed company clients had already opted to change firms, with 27 companies indicating they would not renew their contracts, representing approximately 37% of the firm's audit service clients for 2024 [4][5]. - The firm provided audit services for 83 listed companies in 2024, with a total fee of 85.527 million yuan, ranking approximately 17th in the industry [4]. Group 3: Regulatory Environment - The regulatory environment has intensified, with the China Securities Regulatory Commission (CSRC) launching an investigation into Zhongxing Cai Guanghua due to allegations of false financial reporting by a client, leading to potential severe penalties for the firm [3][6]. - In 2024, six accounting firms have already faced qualification penalties, with business suspensions ranging from three to twelve months, reflecting the heightened scrutiny on audit quality and compliance [6]. Group 4: Market Dynamics - The market is witnessing a shift in how companies select auditing firms, with increasing demands for firms to have clean records free from significant financial misconduct or regulatory penalties [6]. - The loss of clients and the reduction in the number of registered accountants at Zhongxing Cai Guanghua, which decreased from 804 to 723, indicate a broader trend of declining trust and confidence in the firm [5][6].

Group 1 - The company held its 22nd meeting of the 9th Board of Directors on December 2, 2025, with all 9 directors present, and the meeting was conducted in accordance with legal and regulatory requirements [2] - The Board approved the proposal to appoint Tianzhi International Accounting Firm for the 2025 financial and internal control audits with unanimous consent [3] - The proposal to convene the 5th extraordinary general meeting of shareholders in 2025 was also approved unanimously [3] Group 2 - Tianzhi International Accounting Firm, established in December 1988, is a large comprehensive consulting firm based in Beijing, specializing in audit, capital market services, and management consulting [7] - For the year 2024, Tianzhi reported total audited revenue of 2.501 billion yuan, with audit service revenue of 1.938 billion yuan and securities service revenue of 912 million yuan [8] - The firm has a strong investor protection capability, having accumulated a professional risk fund and insurance coverage of no less than 200 million yuan [9] Group 3 - The proposed audit fees for 2025 are set at 1.8 million yuan for financial audits and 400,000 yuan for internal control audits, totaling 2.2 million yuan, unchanged from the previous year [14] - The audit committee reviewed Tianzhi's qualifications and recommended its reappointment, confirming the firm's capability to meet the company's audit requirements [15] - The reappointment of the accounting firm will be submitted for approval at the upcoming extraordinary general meeting of shareholders [16] Group 4 - The company announced that its controlling shareholder, Mingcheng Holdings Group, holds 39.81% of the company's shares, with 115,789,304 shares frozen and 119,798,179 shares marked by judicial authorities [19] - The total amount involved in the judicial actions is approximately 1.230 billion yuan [20] - The company assures that these legal issues will not adversely affect its operations or governance [20] Group 5 - The 5th extraordinary general meeting of shareholders is scheduled for December 22, 2025, with both on-site and online voting options available [23] - The meeting will be held at the Shanghai Millennium Seagull Hotel, and shareholders must register to attend [24] - Voting procedures and requirements for shareholders with multiple accounts are outlined to ensure proper representation [28]

Core Insights - The 10th Dahua Forum was successfully held in Zhangjiakou, focusing on macroeconomic trends, ESG sustainable development, and cross-border listings, providing insights for enterprises to seize opportunities and transform professional service institutions [1][4] Group 1: Dahua's Strategic Direction - Dahua aims to accelerate digital audit collaboration and enhance audit quality through technology, while optimizing internal management and quality control systems [1][3] - The firm plans to deepen the integration of industry and finance, innovate talent cultivation mechanisms, and actively fulfill corporate social responsibility through the Dahua Charity Fund [1][3] Group 2: Macroeconomic Outlook - Experts emphasized that achieving the "14th Five-Year Plan" goals relies on technological self-reliance and the construction of a modern industrial system, urging traditional enterprises to focus on optimization and innovation [1][2] - The forum highlighted the "temperature difference" phenomenon between micro-enterprise experiences and macro data, revealing a divergence where traditional industries face challenges while those in new productivity sectors show resilience [2] Group 3: ESG Developments - The latest progress on international sustainable standards was discussed, with nearly 40 jurisdictions adopting ISSB standards, indicating that sustainable information is becoming a "universal language" in international capital markets [2] - Experts recommended that companies proactively integrate ESG governance with financial reporting to enhance compliance and international competitiveness [2] Group 4: H-Share Listing Insights - The forum provided insights into Hong Kong's new opportunities as an international financial center, with the Hong Kong Stock Exchange introducing measures like the "Special Line for Sci-Tech Companies" to facilitate listings [2] - Key focus areas for listing reviews were identified as business authenticity, governance integrity, and financing rationality, with a recommendation for companies to engage professional teams early in the compliance process [2] Group 5: Evolution of Professional Services - Dahua's global CEO emphasized the need for professional service institutions to uphold "professional integrity" and adapt to profound changes in the accounting industry [3] - The firm aims to transition from being a traditional "economic police" to a "strategic partner" for enterprises, expanding its service offerings to cover the entire lifecycle of professional support [3]

据证监会官网，经查，2021—2023年，ST立方通过开展代理业务、融资性贸易、虚假贸易等方式，累计虚增收入6.38亿元、成本6.28亿元。其中，2021年收 入、成本分别虚增2.8亿元、2.77亿元，2022年收入、成本分别虚增3.12亿元、3.05亿元，2023年收入、成本分别虚增0.46亿元、0.45亿元。ST立方连续三年 虚增收入和成本，严重违反证券法律法规，安徽证监局拟对ST立方处以1000万元罚款，对汪逸等10名责任人合计罚款3000万元。ST立方涉嫌触及重大违法 强制退市情形，深交所将依法启动退市程序。 同日晚间，ST立方披露公告称，公司股票于12月1日起停牌，并于12月2日起复牌。自复牌之日起，公司股票被实施退市风险警示。公司股票简称由"ST立 方"变更为"*ST立方"。如根据正式的处罚决定书结论，公司触及重大违法强制退市情形，公司股票将被终止上市。 投融资专家许小恒对北京商报记者表示，中介机构是资本市场治理的重要力量，发挥着专业把关的积极作用，其执业质量直接关系市场健康运行。 | 序号 | | | | 南计单位 | | | --- | --- | --- | --- | --- | --- ...