登录新浪财经APP 搜索【信披】查看更多考评等级 炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 来源：大众证券报 2026年2月25日，*ST海华（600243）召开2026年第一次临时股东会，以99.2450%的超高同意票审议通 过聘任中瑞诚会计师事务所（下称"中瑞诚所"）为2025年度审计机构，为持续多月的审计机构更换风波 暂时画上句号。 | í í 议案审议情况 | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (-) 非累积投票议案 | | | | | | | | | 1、议案名称:青海华盘实业股份有限公司关于聘任会计师事务所的议案 | | | | | | | | | 审议结果:通过 | | | | | | | | | 表决情况: | | | | | | | | | | | 同意 | | 反对 | | 弃权 | | | 股东类型 | | | | | 出例 | | 比例 | | | | 票数 | 比例(%) | 票数 | | 票数 | | | | | | | | (%) | | (%) | ...

Core Insights - The article emphasizes the significant adjustments in the global political and economic landscape, highlighting the impact of tariff disputes and geopolitical risks on global economic growth prospects [1] - It notes the breakthroughs in the global technology industry, particularly in quantum computing, artificial intelligence (AI), green energy, and robotics, positioning technological innovation as a core driver of industrial upgrade and economic growth [1] - Chinese enterprises are navigating multiple challenges, focusing on governance, transformation, investment, and international expansion, contributing to stable economic growth and maintaining a high growth rate among major global economies [1] Group 1: Company Performance - In 2025, the company provided audit services to 156 A-share listed companies and 412 Hong Kong-listed companies, ranking first in comprehensive scores among Chinese CPA firms for two consecutive years [4] - The company assisted 46 enterprises in IPO listings in mainland China and Hong Kong, leading the global accounting firms in this area, including notable IPOs like Huadian New Energy and Moore Threads [4] - The company developed a series of digital audit tools, enhancing audit quality and efficiency by significantly reducing communication, time, and information acquisition costs [4] Group 2: AI Strategy - The company accelerated its "All in AI" strategy in 2025, launching the industry's first intelligent Q&A products and a new AI risk control platform, integrating AI technology deeply into various industries [6] - The company has responded to national strategic needs, providing comprehensive services for Chinese enterprises going global, serving over 3,800 clients in the past three years across 90% of Belt and Road countries [6] Group 3: Future Outlook - The company aims to continue its commitment to innovation and technology, enhancing its professional service capabilities to support the high-quality development of China's capital market and modernization efforts [8] - It plans to increase investments in information technology, integrating AI with professional knowledge and industry experience to assist Chinese enterprises in their internationalization and sustainable growth [8]

Core Viewpoint - ST Chengchang (001270.SZ) has changed its auditing firm due to the original auditor, Lixin Accounting Firm, being unable to provide audit services for the fiscal year 2025 because of personnel changes and work arrangements [1][2] Group 1: Audit Change - This is the second consecutive year that ST Chengchang has changed its annual auditing firm [2] - The company plans to appoint Zhongxinghua Accounting Firm as the new auditor, with the proposal to be submitted for approval at a temporary shareholders' meeting [1] Group 2: Financial Situation - As of the end of Q3 2025, accounts receivable for ST Chengchang increased to 656 million yuan, up over 200 million yuan compared to the end of 2024, indicating potential financial risks [2] - The company has a high customer concentration, which may further exacerbate its financial vulnerabilities [2]

这种异常举动往往意味着，审计机构在进场后与上市公司在审计过程中沟通不畅，难以达成一致；或是 在审计中发现公司存在问题较多、审计难度远超预期。因此选择"紧急避险"，以免引火烧身。 对于*ST公司，2025年报可谓"生死线"。一旦2025年年报被出具非标审计意见，或未在法定期限内披露 年报，抑或半数以上董事无法保证年报真实性，该公司即会被终止上市。 21世纪经济报道记者崔文静 年报倒计时不足3个月，两家上市公司却陷入审计机构"真空"！ 截至2月4日，*ST海华（600243）与*ST赛隆（002898）两家公司在审计机构仓促辞任后，至今未能确 定新的年审会计师事务所，退市风险骤然加剧。 值得注意的是，此前已有上市公司因无法找到年审会计所被迫退市。2024年7月退市的三盛教育即是如 此，其当年迟迟无法找到会计所，后被查实财务造假。 ...

（编辑 王雪儿） 证券日报网讯 1月30日，宏鑫科技发布公告称，天健会计师事务所（特殊普通合伙）作为公司2025年度 财务审计机构及内部控制审计机构，原委派胡燕华和李亚娟作为签字注册会计师为公司提供审计服务。 由于天健会计师事务所（特殊普通合伙）内部工作安排变动，现委派周钱彬接替李亚娟作为签字注册会 计师，变更后签字注册会计师为胡燕华（项目合伙人）、周钱彬。 ...

毕马威将于完成2025年年度业绩的审计工作及2025年度报告发布后正式退任公司审计师。 智通财经APP讯，中国南方航空股份(01055)发布公告，毕马威华振会计师事务所(特殊普通合伙)及毕马 威会计师事务所(统称"毕马威")连续十年为公司提供审计服务。根据《国有企业、上市公司选聘会计师 事务所管理办法》的相关规定，经公开招标程序并根据中标结果，公司董事会在取得董事会审计与风险 管理委员会的推荐意见后，决议建议委任信永中和会计师事务所(特殊普通合伙)为公司2026年度国内审 计师和内部控制审计师，信永中和(香港)会计师事务所有限公司为公司2026年度国际审计师(统称"信永 中和")。 ...

Core Viewpoint - *ST Yushun (002289.SZ) has announced the appointment of Huaxing Accounting Firm as its auditor for the 2025 financial report and internal control audit, replacing Shenzhen Zhengyi Accounting Firm due to concerns over audit independence [1][3]. Group 1: Audit Firm Change - The change in audit firms is primarily in response to regulatory requirements regarding audit independence, as the fees paid to the previous auditor could exceed 15% of its estimated total revenue for 2025, potentially affecting its independence [1]. - The previous auditor, Shenzhen Zhengyi Accounting Firm, has not yet signed an audit service agreement for 2025, and the audit work has not commenced [1]. Group 2: New Auditor's Qualifications - Huaxing Accounting Firm, established in December 2013, has over 10 years of experience and has been qualified to provide audit services to listed companies since November 2020 [2]. - As of the end of 2024, Huaxing has 71 partners and 346 registered accountants, with 182 having signed securities service audit reports, indicating a well-equipped core audit team [2]. - In 2024, Huaxing's audited total revenue was 370 million yuan, with audit business revenue at 356 million yuan and securities business revenue at 197 million yuan [2]. Group 3: Decision-Making Process - The decision to change auditors followed a strict internal decision-making process, with the audit committee of *ST Yushun conducting thorough research on Huaxing's qualifications and independence [3]. - The board of directors approved the change with a unanimous vote, and the decision will be submitted for review at the first extraordinary shareholders' meeting in 2026 [3]. - This change is seen as a rational choice for *ST Yushun, aligning with regulatory requirements while bringing in a more professional auditing firm to support future audit work [3].

董事会在审核委员会的推荐下，进一步宣布已决议自2026年1月20日起委任中正天恒会计师事务所有限 公司为公司新任核数师，以填补德勤辞任后之临时空缺，任期至公司即将举行的股东周年大会结束为 止。 荣尊国际控股(01780)发布公告，鉴于德勤关黄陈方会计师行与公司未能就截至2026年3月31日止年度集 团合并财务报表的审计费用达成共识(原因包括集团近期业务发展及由此增加的审计工作量)，且德勤知 悉公司已提议委任其他审计师进行审计，经审慎考虑后，德勤决定辞任公司审计师，自2026年1月20日 起生效。 ...

Core Viewpoint - The Zhejiang Securities Regulatory Bureau has issued an administrative penalty against Zhongxinghua Accounting Firm and its signing auditors for failing to perform due diligence in the audit of Silver River Technology's financial statements for 2021 and 2022, resulting in false records in the audit reports [1][4][9]. Group 1: Audit Findings - Zhongxinghua's audit reports for Silver River Technology for 2021 and 2022 contained false records, including significant overstatements of revenue and profit due to improper accounting practices [4][9]. - In 2022, Silver River Technology overstated its revenue by 51.71 million yuan and profit by 9.44 million yuan, which represented 3.21% and 12.63% of the reported amounts, respectively [4]. - In 2021, the company overstated its revenue by 16.46 million yuan and profit by 16.21 million yuan, accounting for 0.82% and 15.08% of the reported amounts, respectively [4]. Group 2: Audit Procedures - The audit procedures for 2022 were inadequate, as Zhongxinghua failed to maintain reasonable professional skepticism despite identifying significant fraud risks related to contract revenue [5][9]. - In 2021, the firm did not adequately question abnormal situations regarding revenue recognition, failing to execute further audit procedures despite recognizing significant fraud risks [6][9]. - The audit of related guarantees in 2021 and 2022 was insufficient, as Zhongxinghua only obtained scanned copies of property certificates without verifying original documents or checking mortgage records [8][9]. Group 3: Penalties Imposed - Zhongxinghua was ordered to correct its practices, with a total of 5,566,037.74 yuan in business income confiscated and an equal amount in fines imposed [1][9]. - The signing auditors, Gao Minjian and Pang Yuwen, received warnings and fines of 300,000 yuan each for their roles in the violations [1][9].

Core Viewpoint - The company announced the resignation of its auditor, Lixin Dehao, effective January 9, 2026, due to a failure to reach an agreement on the audit fee for the fiscal year ending December 31, 2025 [1] Group 1 - Lixin Dehao will cease to be the company's auditor starting January 9, 2026 [1] - The company has appointed Rongcheng Hong Kong as the new auditor, effective January 9, 2026, to fill the vacancy left by Lixin Dehao [1] - The term of the new auditor will last until the conclusion of the next annual general meeting of the company [1]