● 本报记者 昝秀丽 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。通知提出，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，推荐增补两家符合要求的会 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表示，将根据内地与香港有关监管要求，对获准从事H股企业审计 业务的会计师事务所进行严格管理，确保其持续符合审核推荐要求并高质量完成H股企业审计业务。据 悉，此举旨在贯彻落实《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。 推荐增补两家会计师事务所 谈及开展H股企业审计业务名单增补工作的背景和意义，上述负责人表示，2010年 ...

（原标题：财政部、证监会，共同发布！） 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》 （以下简称《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，推荐增补两家 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、证监会有关部门负责人表示，开展H股企业审计业务名单增补工作，有利于深化内地与香港会 计界交流合作，推动两地会计行业高质量发展，有利于顺应新形势新要求，强化两地会计监管协同，有 利于持续降低内地企业赴港上市交易成本，促进两地资本市场的互联互通。 需满足多项基本要求 在工作流程方面，《通知》印发后，符合要求的会计师事务所就可以按照《通知》要求准备申请材料， 申请材料纸质版一式四份统一报送至委员会办公室，申请材料电子版发送至指定邮箱。委员会办公室收 到申请材料后，将严格按照审核、公示、实地考察、综合评议等程序确定H股会计师事务所增补名单。 名单确定后，委员会将名单推荐给香港监管机构，并发布公告。 对获准从事H股企业审计业务的会计师事务所，财政部、证监会将根据内地与香港有关监管要求，进行 严格管理，确保其持续符合审核推荐要求并高质量完 ...

据悉，注册会计师行业作为金融体系的"专业护航者"，此次组团参展旨在搭建行业与产业、金融机构的 精准对接桥梁，助力金融资源向实体经济高效转化。 11月19日，第十九届深圳国际金融博览会（以下简称"深圳金博会"）在深圳会展中心（福田）启幕。作 为国内规模最大、覆盖金融领域最广的专业展会之一，本届深圳金博会以"产业金融新高地，科创赋能 向未来"为主题，吸引了全球多个国家和地区的288家机构参展。深圳市注册会计师协会（以下简称"深 圳注协"）组织15家知名会计师事务所集体亮相"政府投资引导基金与专业财税服务展区"，聚焦资本市 场服务、ESG鉴证实践、跨境金融审计合规等核心领域，全方位展现注册会计师行业赋能金融高质量发 展的专业价值。 本届深圳金博会紧扣"做好金融'五篇大文章'"核心主线，创新采用"1+3+N"模式，同步举办2025深圳国 际金融大会、金融科技大会等高端论坛，设置9大特色主题展区，打造"政产学研资"一体化交流平台。 深圳注协牵头打造的行业联合展区，以"专业护航金融创新，赋能产业协同发展"为展示核心，通过成果 展板、案例解析、互动咨询等多元形式，集中呈现注册会计师行业在服务金融机构合规经营、风险防 控、数 ...

香港会财局发现，该核数师就技术资产估值及商誉减值测试方面的工作存在多项缺失，包括屡次未有谨 慎评估估值专家的工作，以及未有对管理层所作出的假设运用专业怀疑态度。因此，香港会财局公开谴 责尚誉、陈女士及颜先生，并处以罚款合共港币600,000元，包括对尚誉处以罚款港币300,000元；对陈 女士处以罚款港币210,000元及对颜先生处以罚款港币90,000元。 智通财经APP获悉，11月20日，香港会财局就尚誉会计师事务所有限公司(前称汇联会计师事务所有限 公司)(尚誉)及其两名董事陈欣庭与颜兴汉于香港上市公司创业集团(控股)有限公司及其附属公司截至 2017年3月31日年度审计中的多项审计缺失，对其作出处分。 ...

Core Viewpoint - The resignation of independent director Yang Xiong from three listed companies has raised concerns about his alleged disappearance, bringing attention to Beijing Dehao International, the accounting firm he leads [1][2][5]. Group 1: Resignation of Yang Xiong - Yang Xiong, aged 59, has over 30 years of experience in the accounting industry and has held key management positions in various firms before joining Beijing Dehao International [2][6]. - In a span of one week, Yang resigned from his roles as independent director in three companies, citing "personal reasons" [2][3]. - His absence from board meetings, particularly the lack of prior notice or delegation, is unprecedented and has led to speculation about his well-being [1][5]. Group 2: Impact on Beijing Dehao International - Beijing Dehao International is responsible for auditing over 120 companies for the 2024 fiscal year, ranking 13th among accounting firms in terms of the number of audits [1]. - The firm generated over 190 million yuan in revenue from annual reports and internal control audits for the same period [1]. - The ongoing situation surrounding Yang Xiong's status may affect the firm's reputation and operational stability [11]. Group 3: ST Changyuan's Decision - ST Changyuan, a company under risk warning, has decided to retain Beijing Dehao International as its auditor for the 2025 fiscal year despite internal opposition [1][7]. - The decision was made with a board vote of 9 in favor and 0 against, later corrected to 7 in favor and 2 against, indicating dissent regarding the choice of auditor [7][9]. - Concerns were raised about the quality of the audit due to the firm's previous regulatory issues, which could impact the company's financial reporting and internal control effectiveness [7][8].

Core Points - The Henan Provincial High People's Court has updated the bankruptcy administrator roster, allowing 869 institutions to participate in bankruptcy case management [1] - The new roster replaces the previous one published in 2022, and existing appointed administrators will continue their duties for cases designated before the new roster's announcement [1] Summary by Category Legal Framework - The update follows the "Enterprise Bankruptcy Law of the People's Republic of China" and relevant regulations from the Supreme People's Court [1] - The evaluation group for the roster was formed based on principles of openness, fairness, and justice [1] Roster Details - A total of 869 institutions have been included in the new bankruptcy administrator roster [1] - The roster is publicly available and allows institutions to participate in the selection of bankruptcy administrators [1] Institutional Breakdown - The roster includes various law firms and accounting firms categorized into different levels, with specific names listed for each category [2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23][24][25][26][27][28][29][30][31][32][33][34][35]

德勤对新一份特区政府财政预算案提出三点期望，包括发展北部都会区作为香港增长的新引擎；加强香 港资本市场；维护香港作为区域资产及财富管理中心的竞争优势，例如向在北部都会区投资的企业提供 最多50%的投资税务抵免、通过税收优化促进双重上市并推动资本投资。(完) 中新社香港11月17日电 国际会计师事务所德勤17日表示，香港特区政府本财政年度预计可录得约156亿 港元盈余，财政储备于2026年3月底增至6699亿港元。 德勤表示，2025年4月至9月，香港特区政府录得实际赤字1032亿港元，较去年同期大幅减少，主要是由 于今年上半年股票印花税收入和发债收入的增加，香港经济增速加快带动其他营运收入及各款税收增 加。德勤预料2025/2026年度香港特区政府财政有望达至收支平衡。 ...

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has imposed administrative penalties on Liananda for failing to perform due diligence in its auditing services for Guangdong Super Hua Technology Co., Ltd, resulting in false statements in the audit reports [1] Group 1: Penalties and Actions - Liananda was ordered to rectify its practices and had its audit business income of 3,018,869.84 yuan confiscated, along with a fine of 9,056,609.52 yuan [1] - The responsible signing accountants, Zhang Zhihui, Zhou Achun, and Ou Yunfei, received warnings and fines of 500,000 yuan, 400,000 yuan, and 300,000 yuan respectively [1]

Core Viewpoint - The article discusses the "Measures for Promoting the High-Quality Development of the CPA Industry in Guangdong Province," which aims to enhance the quality and competitiveness of CPA firms through various strategies and regulatory improvements [1]. Group 1: Support for CPA Firms - The measures encourage CPA firms to undergo market-oriented mergers and reorganizations to consolidate resources, enhance brand strength, and achieve scale and talent advantages [2][3]. - There is a focus on supporting the growth of CPA firms by integrating them into the private economy support framework and creating a platform for high-end accounting services [3]. - CPA firms are encouraged to provide specialized services and adopt diversified business strategies to build core competitiveness in niche markets [3]. Group 2: Expansion of Service Areas - The measures promote the integration of traditional audit services with high-end services such as financial planning and consulting, as well as data governance and digital transformation [4]. - CPA firms are urged to offer specialized services to technology companies, including intellectual property assessments and technology financial services [4]. - There is an emphasis on increasing the number of CPAs involved in bankruptcy management and supporting rural revitalization efforts [4]. Group 3: Regulatory Enhancements - The measures aim to strengthen the supervision and management of CPA firms, optimizing the selection mechanism for CPA firms based on quality rather than price [5][6]. - A professional liability insurance mechanism is to be improved, encouraging insurance providers to expand their offerings for CPA liability insurance [6]. - The measures also focus on defining the judicial responsibilities of CPA firms and enhancing the regulatory framework to address financial fraud and misconduct [6][7]. Group 4: Competition and Evaluation - The measures seek to curb unfair competition by exploring a pricing mechanism for services and monitoring service fee reporting [7]. - A comprehensive evaluation system is to be established to guide CPA firms in maintaining quality standards and enhancing risk awareness [7].

Core Viewpoint - The company announced the resignation of Deloitte as its auditor, effective from November 12, 2025, and appointed Ernst & Young as the new auditor to fill the vacancy until the next annual general meeting [1] Group 1 - Deloitte has resigned from its position as the company's auditor, effective November 12, 2025 [1] - The board of directors has resolved to appoint Ernst & Young as the new auditor based on the recommendation of the audit committee [1] - Ernst & Young will serve as the auditor until the conclusion of the company's next annual general meeting [1]