Core Viewpoint - The article emphasizes the increasing difficulty of IPOs and the heightened regulatory scrutiny, highlighting the importance of meticulous attention to details in processes such as R&D expense allocation, confirmation letters, and site visits [1]. Group 1: R&D Expense Practical Points - R&D project initiation should align with the company's strategic direction, technology trends, and R&D capabilities, with collective discussions and documentation of the process [4]. - Personnel recognition for R&D should be based on working hours or end-of-term positions, ensuring that part-time personnel's contributions are reflected in year-end bonuses [4]. - R&D material input evaluation requires reasonable verification in the absence of a BOM (Bill of Materials) [4]. - Accounting treatment for R&D expenses should be recognized before sales orders are signed, with costs transferred to inventory afterward [4][5]. Group 2: Confirmation Letter Practical Points - The selection of confirmation samples should cover significant clients/suppliers and special transaction modes, with a focus on the reporting period and audit duration [12]. - Confirmation letter content must be complete, including accounts receivable balances, revenue amounts, and contract execution progress [9]. - Address verification for confirmation letters should include comparisons with business registration addresses and actual operating locations [9]. Group 3: Site Visit Practical Points - Site visit planning should include objectives, target subjects, and timing, ensuring comprehensive background information collection [15]. - The identity of reception personnel must be verified, and evidence such as inventory serial numbers should be documented during warehouse checks [15]. - Data analysis from site visits should ensure consistency with client records and transaction data, addressing any discrepancies [15].

Core Viewpoint - The article highlights promotional membership offers and educational courses related to investment banking and corporate finance, emphasizing significant discounts and a variety of learning opportunities for professionals in the field [2][4][6]. Membership Offers - Various membership options are available at discounted prices, including: - Annual Card: ¥4099, now ¥2799 - Semi-Annual Card: ¥2599, now ¥1799 - Honor Card: ¥1499, now ¥999 - Monthly Card: ¥699, now ¥599 [1]. Educational Courses - A range of courses is offered for free or at reduced prices, covering essential topics in investment banking and corporate finance, such as: - Mergers and Acquisitions Practicalities - Corporate Compliance Practices - Private Equity Fund Practices - AI Applications in Investment Banking [4][7][8]. - Specific courses include: - Mergers and Acquisitions with 140 case studies (4.9 hours) at ¥199.5 - Corporate Governance Compliance Issues (1.5 hours) at ¥84.5 - Financial Valuation Modeling from beginner to advanced (7.4 hours) at ¥149.5 [7][8]. Promotional Period - The promotional period for membership and courses runs from June 19 to June 26, with special pricing for two-year memberships at ¥3299 [2][8].