特朗普的"关税魔术"：一天之内从10%变15%，1750亿美元退款成了糊涂账 2026年2月20日，美国最高法院的裁决像一颗重磅炸弹，在华盛顿的政治圈和全球贸易市场同时引爆。 九位大法官以6比3的投票结果裁定，特朗普政府依据 《国际紧急经济权力法》实施的大规模关税政策"越权"，缺乏明确的法律授权。 这意味着，自2025年初特朗普重返白宫后，挥舞了近一年的关税大棒，在 法律上被生生折断了。 这场法律与政治的角力，留下了一笔惊人的"糊涂账"。 根据美国海关与边境保护局去年12月的数据，依据已被裁定违法的《国际紧急经济权力法》征收的 关税，累计已达约1300亿美元。 宾夕法尼亚大学沃顿商学院的预算模型测算显示，这笔需要处理的税款总额可能已超过1750亿美元。 最高法院的裁决一 出，要求"退钱"的声浪立刻席卷美国商界。 截至2月21日，包括大型零售商开市客（Costco）在内的数百家公司已迅速提起诉讼，要求联邦政府退还它们已经支付的这笔"越权"关税。 法庭记录显示， 加入这场法律诉讼的企业数量已经超过1000家。 然而，退税之路注定漫长而复杂。 毕马威会计师事务所的首席经济学家戴安娜·斯旺克指出，退税流程预计 需要提 ...

格隆汇2月13日丨裕承科金(00279.HK)宣布，国富浩华已辞任公司核数师，自2026年2月13日起生效。董 事会已议决批准委任栢淳会计师事务所有限公司(「栢淳」)为公司新任核数师，自2026年2月13日起生 效。 ...

2026.02.11 本文字数：2393，阅读时长大约4分钟 作者 | 第一财经 周楠 2026年开年不到一个半月，就有19家会计师事务所吃下罚单，部分机构更是多次被"点名"。 据厦门证监局最新披露，因在花木易购科技股份有限公司部分财报审计中收入审计程序、应收账款审计 程序执行不到位，天健会计师事务所（下称"天健所"）及3名注册会计师被出具警示函。 在此之前，另一家会计所刚刚被罚。披露显示，近期，中审众环会计师事务所（下称"中审众环"）被沪 深交易所联合处罚，事发宜华企业（集团）有限公司项目中存在违规。 第一财经根据Wind统计，包括上述机构在内，年初至今，共有19家会计师事务所被采取监管措施达33 次。其中，部分会计所连连被罚，涉及大华会计师事务所、立信会计师事务所等；部分会计所吃下大额 罚单，中兴华会计师事务所因银江技术项目被"没一罚一"超千万元。 会计所被处罚的连锁反应也在持续显现。早前，*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，此后，该所的A股客户公司陆续与之"分手"。记者关注到，目前，中 兴财光华的客户流失仍在持续，有A股公司最新披露称改聘他所。 月内 ...

Group 1 - The article discusses the warning issued by the Chongqing Securities Regulatory Bureau against Zhongxi Accounting Firm and its accountants for deficiencies in the audit of Chongqing Meiansen Technology Co., Ltd.'s 2024 financial report [1][3][4] - Key audit issues identified include inadequate substantive procedures related to revenue recognition, accounts receivable impairment testing, and the accuracy of reported operating costs and selling expenses [4][5] - The firm failed to maintain proper control over certain confirmations and did not execute necessary procedures for discrepancies found in confirmations [4][5] Group 2 - In terms of fundraising, the audit procedures did not adequately address certain abnormal samples, leading to the failure to detect that some raised funds were used for non-project purposes [5][6] - The actions of the accounting firm violated several Chinese auditing standards and regulations, including the overall objectives and basic requirements of audit work [6] - The Chongqing Securities Regulatory Bureau decided to issue a warning letter and record this in the integrity file of the securities and futures market, emphasizing the need for improved quality control and compliance with auditing standards [6][7]

2026.02. 11 本文字数：2393，阅读时长大约4分钟 作者 | 第一财经 周楠 2026年开年不到一个半月，就有19家会计师事务所吃下罚单，部分机构更是多次被"点名"。 据厦门证监局最新披露，因在花木易购科技股份有限公司部分财报审计中收入审计程序、应收账款审 计程序执行不到位，天健会计师事务所（下称"天健所"）及3名注册会计师被出具警示函。 在此之前，另一家会计所刚刚被罚。披露显示，近期，中审众环会计师事务所（下称"中审众环"） 被沪深交易所联合处罚，事发宜华企业（集团）有限公司项目中存在违规。 第一财经根据Wind统计，包括上述机构在内，年初至今，共有19家会计师事务所被采取监管措施达 33次。其中，部分会计所连连被罚，涉及大华会计师事务所、立信会计师事务所等；部分会计所吃 下大额罚单，中兴华会计师事务所因银江技术项目被"没一罚一"超千万元。 会计所被处罚的连锁反应也在持续显现。早前，*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，此后，该所的A股客户公司陆续与之"分手"。记者关注到， 目前，中兴财光华的客户流失仍在持续，有A股公司最新披露称改聘他所。 月 ...

会计所被罚的连锁反应持续显现，A股公司陆续与其"分手"。 2026年开年不到一个半月，就有19家会计师事务所吃下罚单，部分机构更是多次被"点名"。 据厦门证监局最新披露，因在花木易购科技股份有限公司部分财报审计中收入审计程序、应收账款审计程序执行不到位，天健会计师事务所（下称"天健 所"）及3名注册会计师被出具警示函。 在此之前，另一家会计所刚刚被罚。披露显示，近期，中审众环会计师事务所（下称"中审众环"）被沪深交易所联合处罚，事发宜华企业（集团）有限公 司项目中存在违规。 第一财经根据Wind统计，包括上述机构在内，年初至今，共有19家会计师事务所被采取监管措施达33次。其中，部分会计所连连被罚，涉及大华会计师事 务所、立信会计师事务所等；部分会计所吃下大额罚单，中兴华会计师事务所因银江技术项目被"没一罚一"超千万元。 会计所被处罚的连锁反应也在持续显现。早前，*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，此后，该所的A股 客户公司陆续与之"分手"。记者关注到，目前，中兴财光华的客户流失仍在持续，有A股公司最新披露称改聘他所。 月内已有5家会计所被罚 本月以来，已有 ...

Core Viewpoint - The Shanghai Stock Exchange has imposed disciplinary actions against Zhongshun Zhonghuan Accounting Firm and its responsible personnel due to violations in the auditing of Yihua Group's financial statements for 2017 and 2018, which included false records and lack of due diligence [1][7]. Group 1: Violations by Zhongshun Zhonghuan Accounting Firm - Zhongshun Zhonghuan provided audit services for Yihua Group and issued standard unqualified audit reports for the years 2017 and 2018, despite the presence of false records in the annual reports [1][2]. - The audit income from these services totaled 1,169,811.32 yuan (excluding VAT) [1]. Group 2: Lack of Due Diligence - The firm failed to adequately assess risks and understand internal controls, particularly regarding significant fraud risks related to related party transactions and revenue recognition [2]. - There was a lack of professional skepticism regarding large abnormal related income from Yihua Group's parent company, which had not previously recognized consulting service income before 2017 [3]. Group 3: Anomalies in Audit Evidence - Zhongshun Zhonghuan did not maintain professional skepticism regarding significant anomalies in audit evidence obtained over consecutive audit years, particularly concerning consulting service income linked to investment projects [4][5]. - The firm failed to recognize that the consulting service income was based on fictitious business activities [5]. Group 4: Deficiencies in Audit Procedures - The audit procedures for the subsidiary Yihua Life were flawed, including insufficient communication with related audit agencies and failure to evaluate audit evidence [6]. - The responsible auditors for the 2017 and 2018 reports were identified as directly accountable for the violations [6]. Group 5: Disciplinary Actions - The Shanghai Stock Exchange has publicly criticized Zhongshun Zhonghuan and its auditors, with specific penalties including public reprimands for the responsible auditors [1][7]. - The Shenzhen Stock Exchange also issued similar disciplinary actions against the firm and its auditors for the same violations [7]. Group 6: Company Background - Yihua Group is a large multinational enterprise established in April 1995, with a registered capital of 7.8 billion yuan, operating in various sectors including residential living, healthcare, real estate, and finance [8].

其中，中兴华、中兴财光华、利安达3家收到了更为严厉的行政处罚。立信所、大华所、中审华所、信永中和、鹏盛所、尤尼泰振青、众华所、华兴所、广 东司农所、希格玛所、容诚所、德勤华永、苏亚金诚、天健所、上会所、重庆康华所、天圆全所、中证天通、北京中天华茂等会计所被出具警示函。 21世纪经济报道 记者 崔文静 监管的聚光灯，正在转向。会计师事务所已成为证监系统严监管的新一轮重点。2026年开年短短40天内，22家会计师事务所被 密集点名。21家机构收到警示函，平均每两天就有一家。 作为财务信息的审计把关者，会计所的执业质量直接关系到上市公司的成色。监管正通过"长牙带刺"的罚单，从源头拧紧信息披露的"安全阀"，推动市场生 态的净化。 ...

文/飞云 2023年至2025年三年间，A股新上市公司合计529家，其中2023年313家，2024年100家，2025年116家；沪主 板76家、科创板101家，深主板45家、创业板181家；北交所126家。本文统计这529家上市公司的中介机构 签字人员，看看谁是近三年来A股最强IPO签字保代、律师、会计师。 一、签字保荐代表人 2023年至2025年，A股IPO项目量最多的签字保代为国泰海通（原国泰君安）的李懿，业务单数为4单；中信 证券的安楠、陈泽、徐峰，华泰联合的王哲、姚黎，东方证券的刘俊清，中信建投的吴建航项目量均为3 单，并列第二。 | 排名 | IPO签字保代 | 保荐机构 | 小号申数 | 签字项目 | | --- | --- | --- | --- | --- | | | | | | 多利科技 锦江航运 | | | 22 | 国泰海通 | 4 | | | | | | | 肯特股份 | | | | DI | | 海安集团 | | | | | | 美心翼申 | | 2 | 安楠 | 中信证券 | 3 | 雪祺电气 | | | | | | 营帆科技 | | | | | | 高华科技 | | 2 | ...

Core Viewpoint - The article discusses the disciplinary actions taken against Zhongshun Zhonghuan Accounting Firm and its responsible personnel due to violations in the auditing of Yihua Group's financial statements for 2017 and 2018, which contained false records [1][4][9]. Summary by Sections Violations - Zhongshun Zhonghuan provided audit services for Yihua Group and issued standard unqualified audit reports for 2017 and 2018, despite the presence of false records in the annual reports [5][14]. - The audit income from these services totaled 1,169,811.32 yuan (excluding VAT) [5][14]. Lack of Diligence - The firm failed to exercise due diligence during the audit process, particularly in risk assessment and understanding internal controls, which had significant deficiencies [15]. - There was a lack of professional skepticism regarding abnormal related-party income recognized by Yihua Group, which was significantly higher than the actual execution levels [16][17]. - The firm did not maintain professional skepticism towards obvious anomalies in audit evidence obtained across different subjects in consecutive audit years [17][18]. Deficiencies in Audit Procedures - The audit procedures for the subsidiary Yihua Life were flawed, including insufficient communication with related audit institutions and failure to evaluate the audit evidence provided by them [19]. Responsibility and Disciplinary Actions - The responsible parties, including the signing accountants, were found to have directly violated multiple auditing standards and regulations [9][20]. - Disciplinary actions included public reprimands for the signing accountants and a notice of criticism for the accounting firm [11][21].