董事会进一步宣布，经本公司审核委员会(审核委员会)的建议，董事会议决委任安永会计师事务所(安 永)为本公司新核数师，以填补德勤辞任后的临时空缺，安永将任职直至本公司下届股东周年大会结束 为止。 上实城市开发(00563)发布公告，根据中国财政部、国务院国有资产监督管理委员会及中国证券监督管 理委员会颁布的相关法规，审计服务设有年限，核数师提供审计服务达到订明年限必须轮换。鉴于本公 司连续委聘德勤关黄陈方会计师行(德勤)的年数已达到订明年限，因此本公司已知会德勤有关更换核数 师的规定。德勤经慎重考虑后认为，董事会委任继任核数师的决定已令德勤与本公司的专业关系难以维 系。因此，德勤决定辞任本公司核数师，自2025年10月10日起生效。 ...

上海实业控股(00363)发布公告，由于公司连续委聘德勤关黄陈方会计师行的年期已经达到规定年限， 公司已知会德勤更换核数师的规定。经审慎考虑后，德勤认为董事会决定委聘继任核数师，已导致德勤 与公司的专业关系难以维持。因此，德勤已决定提呈辞任公司核数师，自2025年10月10日起生效。 董事会进一步宣布，在公司审核委员会建议下，董事会已决议委任安永会计师事务所为公司新核数师， 以填补德勤辞任后的临时空缺。安永将任职直至公司下届股东周年大会结束为止。 ...

文/梧桐数据中心 2025年1-9月，A股共有78家公司上市，其中沪市主板17家、科创板8家、深市主板9家、创业板29家、 北交所15家，相较去年同期的69家，同比增长13.04%。这78家新上市公司的IPO中介机构收费共计55.99 亿元，其中承销保荐费38.84亿元，律师费5.64亿元，审计费11.51亿元。承销保荐收费总额排名第一的 是国泰海通，5.01亿元，业务单数9单；律师收费总额排名第一的是上海锦天城，0.89亿元，业务单数13 单；审计收费总额排名第一的是容诚，2.70亿元，业务单数19单。 （各板块中介机构IPO业务收费金额及占比情况） 承销保荐费平均单费最高的板块为科创板，6896.23万元，最低为北交所，平均单费2411.65万元；律师 费平均单费最高的板块为沪主板，837.58万元，最低为北交所，平均单费391.07 万元；审计费平均单费 最高的板块为沪主板，1990.73万元，最低为北交所，平均单费667.14万元。 单位：万元 （各板块中介机构IPO业务平均单费情况） 二、承销保荐收费 一、各板块情况 按照板块业务划分，承销保荐业务收费总额从高到低分别为：创业板、沪主板、科创板、深主 ...

审计是一个轮回，最近安永校招发了推文，应届生涨薪至12，500元/月，如果buff叠满，愿意吃苦+愿意 学习，6，000元差补+3，000元qpay，一毕业即月入2万不是梦。 前司在折戟恒大之后略显颓势，而前前司在应届生起薪上开始领跑，也是好起来了。 月入2万，这是大多数人工作很多年都达不到的数字，加上如今工作不好找，找到工作工资也不好发， 所以这个待遇还是相当有吸引力的。 再加上江湖一直都传说，从四大跳槽很好跳，随便跳跳就升职加薪，工作量减半，薪资翻番，这么一 算，四倍的薪劳比就涨出来了。 可传说毕竟是传说，跳槽之后如何如何，还是如人饮水，冷暖自知。 四大跳槽界存在着一条隐形鄙视链，四大跳券商，四大跳银行，跳基金、跳保险、跳投资，跳企业财 务、跳BP、跳公务员，四大跳四大、跳八大、跳内审。 这条鄙视链上的位次在不同时期会有不同的排序： 而甲方财务、BP则取决于各自企业的业绩规模和发展阶段，毕竟某些大厂的年终奖金敢往36个月去 发； 至于四大跳四大、跳八大基本属于白闹，和原来的工作节奏、发展路径几乎没有任何区别； 而最不受待见的，怕就是内审了。 内部审计，要专业没能力、要发展没福利，控费抢先锋、节约树模范、降 ...

Group 1 - The company plans to reappoint Tianzhi International Accounting Firm as its auditor for the year 2025 [2][3] - Tianzhi International was established in December 1988 and is headquartered in Beijing, specializing in audit assurance, capital market services, and management consulting [3][4] - As of December 31, 2024, Tianzhi International reported total audited revenue of 2.501 billion yuan, with audit service revenue of 1.938 billion yuan and securities service revenue of 912 million yuan [4] Group 2 - The company’s board of directors approved the reappointment of Tianzhi International after reviewing its professional competence, investor protection capabilities, and integrity [10] - The reappointment requires approval from the company's shareholders' meeting [10][18] - Tianzhi International has a strong investor protection capability, having accumulated a professional risk fund and insurance coverage of no less than 200 million yuan [5] Group 3 - Tianzhi International has not faced any civil liability in lawsuits related to its professional conduct in the past three years [5] - The firm has received one administrative penalty and several supervisory measures in the last three years, but these do not affect its ability to conduct audits for listed companies [6][8] - The audit fees for 2025 are set at 3.2 million yuan, which includes 2.6 million yuan for annual report audits and 600,000 yuan for internal control audits [9] Group 4 - The company’s subsidiary, Zhongnan Boji Tianjuan Cultural Media Co., plans to provide a 25 million yuan entrusted loan to Beijing Boji Tianjuan Film Co. for film project investments [29][30] - The loan has a term of two years with an interest rate of 2.85%, and it is secured by real estate collateral [30][44] - The board of directors believes that this loan will enhance the financial returns for Zhongnan Boji and support the business development of Boji Film [45]

Core Viewpoint - Private equity (PE) funds are increasingly investing in accounting firms globally, with half of the top 30 accounting firms in the U.S. accepting such investments to cover high costs associated with AI and other technologies [2][4]. Group 1: Investment Trends - In the U.S., Wipfli accounting firm announced it will accept an investment from New Mountain Capital, with the firm's economic value exceeding $1 billion and the fund's stake being approximately 40% [4]. - A survey by Koltin Consulting Group indicates that by 2025, 15 out of the top 30 accounting firms in the U.S. will have accepted private equity investments [4]. - In the UK, a survey by Kingsley Napley found that 27% of the 22 surveyed major accounting firms have accepted private equity funding [4]. Group 2: Structural Changes - Traditionally, accounting firms relied on personal investments from partners, with few examples of public listings [4]. - Private equity funds aim to recover their investments through options such as resale to other funds or initial public offerings (IPOs) [4]. - Restructuring through AI investments or mergers and acquisitions (M&A) can enhance economic value, allowing for profitable exits [4]. Group 3: Concerns and Regulatory Perspectives - There are concerns that accepting private equity funding may undermine the audit independence of accounting firms, as highlighted by executives from large auditing companies [5]. - In Japan, legal restrictions currently limit investments in audit firms to individual certified public accountants and tax accountants, suggesting that this trend may not extend to Japan [4][5].

Core Viewpoint - The extraordinary general meeting of Dongxing Securities Co., Ltd. is set to discuss twelve significant proposals, including amendments to company governance structures and management systems [1][2]. Group 1: Governance Structure Amendments - The meeting will consider a proposal to abolish the supervisory board, transferring its responsibilities to the audit committee of the board of directors [2]. - Multiple amendments to the company's articles of association and various governance rules are proposed to enhance compliance with the Company Law and improve operational efficiency [2]. Group 2: External Guarantee and Compensation Management - The draft for the external guarantee management system outlines the conditions, scope, approval procedures, and disclosure requirements for external guarantees, emphasizing unified management and risk control [3]. - The compensation management draft for directors and supervisors establishes different compensation structures based on the type of director, detailing payment methods and adjustments [3]. Group 3: Appointment of Accounting Firm - The proposal to appoint KPMG Huazhen as the accounting firm for the fiscal year 2025 includes an audit fee of 1.32 million yuan for financial statements and 250,000 yuan for internal controls, with a one-year engagement period [4]. - Any changes in audit scope or content that lead to increased fees will require authorization from the shareholders' meeting [4].

Group 1 - The third meeting of the third supervisory board of Beijing Tianyi Shangjia High-tech Materials Co., Ltd. was held on September 5, 2025, with all three supervisors present [1][2] - The supervisory board unanimously approved the proposal to renew the audit institution for the year 2025, agreeing to retain Zhongshun Zhonghuan Accounting Firm for one year [1][2] - The decision to renew the audit firm was based on its good professional ethics and capabilities, ensuring objective and fair evaluation of the company's financial status and operating results [1]

Group 1 - The company is holding its first extraordinary general meeting of shareholders in 2025 to discuss the appointment of an external auditing firm for the year [2][4] - The meeting will utilize both on-site and online voting methods, with specific time slots for online voting [3][4] - The company emphasizes the importance of maintaining order during the meeting and the rights of shareholders to speak, inquire, and vote [2][3] Group 2 - The company proposes to appoint Zhongrui Cheng as the external auditing firm for 2025, following the decision that the previous auditor, Dahua, will not continue its services [4][7] - Zhongrui Cheng has a history dating back to 1997 and has developed into a large, comprehensive professional service organization, recognized as one of the top firms in China [5][6] - The total audit fee for 2025 is proposed to be 2.56 million yuan, which includes 2 million yuan for financial report auditing and 560,000 yuan for internal control auditing [7][8] Group 3 - The previous auditor, Dahua, provided an audit report for 2024 that included a disclaimer of opinion on the financial audit and a negative opinion on the internal control audit [7] - The company has communicated with both Dahua and Zhongrui Cheng regarding the change in auditing firms, and both parties are aware and have no objections to the transition [7][8] - The company’s board of directors is responsible for authorizing the management to sign agreements with the new auditing firm [8]

Group 1 - The company proposes to continue the appointment of Tianzhi International Accounting Firm as the auditor for the 2025 financial statements and internal control audit, following a satisfactory service period in 2024 [1] - The proposal has been approved by the company's 12th Board of Directors at the 48th meeting and will be submitted for shareholder meeting approval [1] Group 2 - The company plans to abolish the supervisory board and amend its Articles of Association to comply with the latest laws and regulations, allowing the Audit Committee to assume the supervisory functions [2] - This proposal has also been approved by the company's Board of Directors and will be submitted as a special resolution for shareholder meeting approval [2] Group 3 - The company is revising the rules for shareholder meetings and board meetings to align with current legal requirements and improve operational efficiency [4] - Specific amendments include clarifications on the procedures for convening meetings, voting rights, and the roles of independent directors and the Audit Committee [4][5]