毅高国际控股(08218)发布公告，容诚(香港)会计师事务所有限公司已辞任公司核数师，自2026年2月26 日起生效，原因为公司与容诚未能就审核集团截至2026年3月31日止年度的综合财务报表的审核费用达 成共识。经考虑审核委员会的推荐建议后，决议委任国诚会计师事务所有限公司为公司新任核数师，以 填补容诚辞任后的临时空缺，自2026年2月26日起生效。国诚的任期将直至公司下届股东周年大会结束 为止。 ...

2月25日，十四届全国人大常委会第二十一次会议审议了注册会计师法修正草案。草案聚焦加强党的领 导、完善监管措施、加大责任追究力度等方面，着力解决审计造假等注册会计师行业存在的突出问题。 现行注册会计师法于1993年制定，2014年作了一次修正，自施行以来对促进注册会计师行业健康发展、 规范财务审计秩序、发挥注册会计师审计鉴证功能、维护社会主义市场经济秩序等起到了重要作用。但 近年来也出现一些新情况新问题，比如部分会计师事务所和注册会计师执业行为不规范、履行"看门 人"职责不到位，监管措施不完善、处罚力度不够，企业财务会计信息失真、上市公司审计造假等现象 频发。因此，有必要对现行法作针对性修改，进一步完善相关制度机制。 修正草案进一步规范执业行为，增加了注册会计师执业的禁止性规定：明确注册会计师不得通过任何方 式出具虚假报告；未保持应有的职业怀疑、未履行必要的审计程序等，不得发表不恰当的审计意见或者 出具报告；不得冒用他人名义执业；不得采用强迫、欺诈、贿赂、恶性低价竞争等不正当方式招揽业 务。同时，进一步明确有限责任会计师事务所不得从事证券服务业务以及法律、行政法规、国务院财政 部门规章规定其不得从事的关系社会 ...

中国拟修改注册会计师法 着力解决审计造假等行业突出问题 中新社北京2月25日电 (记者 谢雁冰 郭超凯)注册会计师法修正草案25日提请十四届全国人大常委会会议 首次审议。修正草案着力解决审计造假等注册会计师行业存在的突出问题。 "截至2024年底，全国共有会计师事务所约1.1万家，注册会计师约10万人。"中国财政部部长蓝佛安当 天在向常委会会议作说明时表示，总的看，现行法基本框架和主要制度是适应注册会计师行业发展的。 但近年来也出现了一些新情况新问题。修正草案在保持现行法基本框架和主要制度不变的基础上，聚焦 加强党的领导、完善监管措施、加大责任追究力度等方面，着力解决审计造假等注册会计师行业存在的 突出问题。 据知，现行注册会计师法于1993年制定，2014年作了第一次修正。(完) 来源：中国新闻网 编辑：王永乐 广告等商务合作，请点击这里 本文为转载内容，授权事宜请联系原著作权人 中新经纬版权所有，未经书面授权，任何单位及个人不得转载、摘编或以其它方式使用。 关注中新经纬微信公众号(微信搜索"中新经纬"或"jwview")，看更多精彩财经资讯。 修正草案共22条。在进一步规范执业行为方面，修正草案增加注册会 ...

南方财经 21世纪经济报道记者张伟泽袁思杰广州报道 2月24日，广东省高质量发展大会在广州召开。作为全省连续第四年举办的 "新春第一会"，本次大会以 "制造业与服务业协同发展" 为核心议题。 根据汉坤律师事务所的统计，2025年共有112家境内企业在香港完成上市，同比增长83.6%。 （文章来源：21世纪经济报道） 在高质量发展大会上，香港新华集团董事、粤港澳大湾区总裁蔡展思向21世纪经济报道记者表示，香港 的核心竞争力集中在法律服务、金融服务、会计服务等国际化专业服务业，而广东则凭借完整的制造业 门类、雄厚的实体经济基础形成产业优势，二者的精准互补构成企业出海的核心支撑。 蔡展思提到，从2025年的市场数据来看，赴港上市的内地企业数量不仅刷新历史纪录，更在全球范围内 遥遥领先，这一数据正是粤港实体经济与专业服务业搭配释放产业效能的直接证明。 ...

Core Viewpoint - The article discusses the regulatory warning issued by the Shanghai Stock Exchange to Da Xin Accounting Firm and its signing accountants due to their failure to disclose administrative penalties, impacting the review process of a refinancing project for Aolaide [1][6][7]. Group 1: Regulatory Actions - On February 3, the Shanghai Stock Exchange announced a regulatory warning against Da Xin Accounting Firm and signing accountants Li Nan and Wang Bo for not fulfilling their professional responsibilities [1][6]. - Da Xin Accounting Firm was penalized by the China Securities Regulatory Commission in February 2025 for not diligently performing its duties during a major asset restructuring and annual report audit [1][6]. - The failure to disclose the administrative penalty led to inaccurate and untruthful information in the fundraising documents submitted by Aolaide, affecting the review process [1][6][7]. Group 2: Aolaide's Refinancing Project - Aolaide's refinancing project was initially accepted on October 30, 2025, but was terminated on November 18, 2025, due to the issues with Da Xin Accounting Firm [2][10]. - After changing its accounting firm to Beijing Zhongming Guocheng Accounting Firm, Aolaide's refinancing application was re-accepted on January 21, 2026, and passed on January 26, 2026 [2][10][12]. - The refinancing amount for the new application is reported to be 2.76 billion [12].

针对中小企业家的诉求，行业专家从政策解读、法治保障、市场运作等多维度提供深度解析与专业支 撑。"公平竞争是优化营商环境的核心要义。"工信部原中小企业司副司长王建翔围绕破除隐性壁垒、强 化政府采购支持中小企业发展等政策措施展开深入分析；中国中小商业企业协会科技总监鞠维刚聚焦金 融工具赋能科技成果转化，表示"科技成果不落地转化，便是沉睡的智力财富"；最高人民检察院检察听 证员孙莹就涉企刑事案件落实"少捕慎诉慎押"政策提出专业见解，认为"司法温度铸就企业信心，法治 护航方能行稳致远"。 与会代表委员结合自身履职领域作出积极回应与前瞻展望。全国人大代表、北京大学国际关系学院教授 李义虎从宏观战略视角，精准分析中小企业发展面临的机遇与挑战，表示"中小企业是国民经济的毛细 血管，是产业生态的关键一环，其活力直接关系经济大盘稳定"。全国政协委员王汝芳、曲永义分别结 合产业经济观察经验，就科技创新突破、产业升级路径、政策协同落地等提出前瞻性思考。(经济日报 记者敖蓉) 近日，由中国中小商业企业协会主办的"2026全国两会代表委员与中小企业座谈会"在北京举行。多位全 国人大代表、政协委员，以及政策研究、产业经济、法律、金融等领 ...

此外，基于内部成本及资源考虑，四大会计师行现时聚焦较为大型的IPO客户，例如"先A后H"公司，并 会考虑客户所属行业、上市准备程度等来分配人手。 报道提到，香港会财局表示，近日资本市场回暖，新股递表活跃，为会计师带来业务机会的同时，亦增 加对新股质素把关的压力。香港会财局将密切监察相关工作，如发现违规，将按条例采取适当纪律处 分，以维护市场质素及投资者利益。香港会财局主要负责监管会计师，通过查察及调查等工作，确保其 遵守专业标准，包括在IPO担任申报会计师或核数师的工作。 香港证监会、港交所于去年底致函IPO保荐人要保证质量，香港证监会又于上周五再度发函指示上市保 荐人从速进行内部检讨，以纠正招股文件拟备工作的严重缺失。 智通财经APP获悉，内地企业2026年赴港上市(IPO)热潮持续，但港股3月将迎来业绩期，在本地会计界 长期面临人手不足的情况下，新股递表热潮或将稍降温。 据报道，有会计师透露，鉴于要赶及完成现有上市公司客户的年度审计工作，以及需要更新已递表的 IPO客户财务数据，因而已向今年首季才成为IPO客户的公司，表明须待3月底后才"开工"。该名会计师 表示，近期有同事曾在一日内会见6个潜在IPO客户 ...

和嘉控股(00704)发布公告，经考虑公司审核委员会的推荐建议，董事会已议决委任国诚会计师事务所 有限公司(国诚)为公司新核数师，以填补中汇安达会计师事务所有限公司(中汇安达)退任后的临时空 缺，自2026年1月30日起生效。国诚的任期将直至公司下一届股东周年大会结束时为止。 ...

Summary of Key Points Core Viewpoint - In January 2026, the A-share market saw a total of 9 new listed companies, a decrease of 25% compared to the same period last year, while the net fundraising amount increased by 33.79% to 8.425 billion yuan [1]. Group 1: IPO Performance - A total of 9 new companies were listed in January 2026, with 3 on the Shanghai Stock Exchange, 1 on the Sci-Tech Innovation Board, and 5 on the Beijing Stock Exchange [1]. - The net fundraising amount for these new listings was 8.425 billion yuan, up from 6.297 billion yuan in the same month last year [1]. Group 2: Underwriter Performance - Eight underwriting institutions handled the IPOs of the 9 new listed companies in January 2026, with CICC ranking first with 2 deals [2]. - Seven other securities firms, including Shenwan Hongyuan, Guotou Securities, Dongwu Securities, Dongxing Securities, CITIC Securities, Guojin Securities, and Guotai Junan, each managed 1 deal [2][3]. Group 3: Law Firm Performance - Six law firms provided legal services for the IPOs, with Shanghai Jintiancheng, Beijing Zhonglun, and Beijing Kangda each handling 2 cases, ranking them jointly first [5]. - Beijing Jindu, Guohao (Shanghai), and Beijing Deheng each managed 1 case [5][6]. Group 4: Accounting Firm Performance - Six accounting firms provided auditing services for the new listings, with Rongcheng leading with 3 cases [7]. - Zhonghui ranked second with 2 cases, while Xinyong Zhonghe, Lixin, Tianjian, and Zhongxinghua each handled 1 case [7][8].

Core Viewpoint - The employment situation in Shaanxi is a priority, focusing on addressing the structural issues of "employment difficulties" for some individuals and "recruitment difficulties" for some enterprises, especially for key groups like college graduates, migrant workers, and veterans [1][3][4]. Group 1: Employment Policies and Initiatives - Since the beginning of the 14th Five-Year Plan, Shaanxi has implemented a series of employment stabilization policies, including vocational skills training for 2.34 million people and the establishment of 788 local employment service stations [1]. - The provincial human resources system aims to enhance employment quality and expand job opportunities through actions like "stabilizing jobs and expanding capacity" [2]. - The government has organized various recruitment events targeting key employment groups, including college graduates and migrant workers, to improve job matching [3][4]. Group 2: Focus on Key Employment Groups - Key employment groups such as college graduates, migrant workers, and veterans are receiving targeted support through comprehensive recruitment fairs and job placement services [3][4]. - Local universities are actively engaging with businesses to expand job opportunities for students, enhancing the precision of job matching [4]. Group 3: Quality of Employment - Shaanxi is focusing on improving employment quality by enhancing vocational education and skills training, with a significant emphasis on practical skills and labor rights protection [5]. - The province has implemented a new apprenticeship system to meet the evolving needs of employers for skilled workers [5]. Group 4: Support for Private Enterprises - Private enterprises are recognized as the main force in job creation, with measures in place to address recruitment challenges and ensure labor rights protection [6]. Group 5: New Employment Growth Points - The emergence of new professions is rapidly increasing, with Shaanxi fostering job creation in sectors like digital economy, high-end manufacturing, and modern services [7][8]. - New roles such as internet marketing specialists are not only creating job opportunities but also driving growth in related industries [9]. Group 6: Future Employment Strategies - The provincial government plans to implement a training program targeting 1 million individuals in various sectors, including advanced manufacturing and modern services, to support the development of new professions [9].