Core Insights - The number of penalties and the amount of fines imposed on accounting firms in the first half of the year have significantly increased compared to the same period last year [1][4] - Regulatory authorities are intensifying accountability measures against intermediary institutions involved in financial fraud, emphasizing a "full-chain accountability" approach [2][6] Summary by Category Penalty Statistics - As of June 30, 2023, the China Securities Regulatory Commission (CSRC) and exchanges disclosed 118 penalties involving nearly 40 accounting firms [1][4] - 16 accounting firms faced administrative penalties, with total fines reaching 197 million yuan, an increase of approximately 94% compared to the previous year [1][4] Specific Cases - Notable firms penalized include Daxin Certified Public Accountants, Zhongxi Certified Public Accountants, and Zhongshun Zhonghuan Certified Public Accountants, all for failing to perform due diligence in auditing fraudulent companies [2][3] - Daxin was fined a total of 17.99 million yuan for its audits of Star Technology and Guanghui Logistics, where it issued false audit reports [2][4] Regulatory Trends - The regulatory environment has become more stringent since the revised Accounting Law took effect on July 1, 2022, with penalties for accounting firms involved in financial fraud cases increasing significantly [4][5] - The average penalty multiplier for accounting firms has risen from 1.66 to 2.45 in the past year, indicating a tougher stance on violations [5] - The CSRC has reiterated its "zero tolerance" policy towards financial fraud, emphasizing the need for comprehensive accountability for all parties involved, including intermediaries [6]

中国外运: 董事会审计委员会对会计师事务所2024 年度履职情况评估及履行监督职责情况的报告 中国外运股份有限公司董事会审计委员会 对会计师事务所 2024 年度履职情况评估及 按照《审计业务约定书》，遵循《中国注册会计师审计准则》和其他执业规 范，信永中和执行中国注册会计师审计准则，对公司 2024 年财务报表进行审计， 并出具财务报表审计报告；对中国外运 2024 年度财务报告相关内部控制进行审 计，出具内部控制审计报告；对公司 2024 年度控股股东及其他关联方占用资金 情况进行审核，出具专项审核报告。 根据《国有企业、上市公司选聘会计师事务所管理办法》《中国外运股份有 限公司董事会审计委员会议事规则》等规定和要求，中国外运股份有限公司（以 下简称：中国外运或公司）董事会审计委员会本着勤勉尽责的原则，恪尽职守， 认真履职，现公司审计委员会对会计师事务所 2024 年度履职评估及履行监督职 责的情况汇报如下： 一、2024 年年审会计师事务所基本情况及聘任程序 （一）会计师事务所基本情况 信永中和会计师事务所（特殊普通合伙） （以下简称：信永中和）成立于 2012 年 3 月 2 日，注册地为北京市东城区 ...