又一典型判决出炉。 在上市公司造假案中，审计失败的项目组员工能否拿到被拖欠的绩效薪酬，一直以来是中介机构圈内关注的话 题。 近日中国裁判文书网披露一则会计师事务所员工追索劳动报酬纠纷二审民事判决书，提供了鲜活案例。讨薪员 工是退市公司鸿达兴业的年报审计项目组成员，而该企业正是因财务造假于2025年6月被监管重罚。 尽管该判决书对会计师事务所使用化名，但其披露的多个信息与证监会12月对永拓会计师事务所（特殊普通合 伙）（以下简称"永拓所"）处罚信息基本吻合。 涉事会计师事务所主张，讨薪员工不仅无权索要绩效，更应退还该项目的所有报酬。对此，二审法院认为，在 劳动关系与欠薪事实明确，且会计师事务所未被行政处罚前，员工的诉请应得到支持。据悉，该判决在9月作 出，早于该事务所被处罚的落地时间。不过，法院也明确，如果事务所因此次审计失败被罚造成重大损失，且 能证明是由分支机构和讨薪员工严重失职造成，可以另行主张赔偿或要求退还绩效。 一名受访的律师向记者表示，在上述案例中，"支付既定的劳动报酬"与"追究可能存在的执业过错赔偿责任"是 性质不同的两个法律问题，应分开处理。 造假项目绩效工资争议 在上市公司造假案中，如何界定中 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：600539 证券简称：狮头股份 公告编号：临2025-072 狮头科技发展股份有限公司 第九届董事会第二十六次会议 决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担个别及连带责任。 狮头科技发展股份有限公司（以下简称"公司"或"狮头股份"）第九届董事会于2025年12月3日以现场与 通讯表决相结合的方式在公司会议室召开了第二十六次会议，本次会议应出席董事9名，实际出席董事9 名，公司监事和高级管理人员列席会议。本次会议符合《公司法》和《公司章程》的规定。会议审议并 通过了如下议案： 一、审议通过了《关于聘任会计师事务所的议案》 表决结果：同意9票，反对0票，弃权0票，表决通过。 本议案已经审计委员会审议通过，并同意提交董事会审议。 本议案尚需提交公司股东大会审议。 具体内容请查阅同日披露于上海证券交易所网站（www.sse.com.cn）的《关于聘任会计师事务所的公 告》（临2025-074）。 二、审议通过了《关于取消监事会暨修订〈公司章程〉的议案》 表决结果：同意 ...

奇精机械股份有限公司（以下简称"公司"）于2025年3月20日召开公司第四届董事会第二十五次会议和 第四届监事会第二十一次会议，审议通过了《关于聘任公司2025年度审计机构的议案》，同意继续聘任 容诚会计师事务所（特殊普通合伙）（以下简称"容诚会计师事务所"）为本公司2025年度财务报告审计 机构，同时聘任容诚会计师事务所为本公司2025年度内部控制审计机构。该议案已经公司2024年年度股 东大会审议通过。具体内容详见2025年3月22日上海证券交易所网站（www.sse.com.cn）及《上海证券 报》《证券时报》《证券日报》《中国证券报》上披露的《关于续聘公司2025年度审计机构的公告》 （公告编号：2025-018）。 2025年11月25日，公司收到容诚会计师事务所出具的《关于变更奇精机械股份有限公司签字注册会计师 的说明函》，现将有关事项公告如下： 一、签字会计师变更情况 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 强月美女士不存在违反《中国注册会计师职业道德守则》对独立性要求的情形。 三、其他情况说明 本次变更 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：001286 证券简称：陕西能源 公告编号：2025-073 陕西能源投资股份有限公司 第三届董事会第三次会议决议的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假记载、误导性陈述或重大遗 漏。 陕西能源投资股份有限公司（以下简称公司）第三届董事会第三次会议于2025年11月25日上午9:30在西 安市唐延路45号陕西投资大厦5楼会议室以现场结合通讯方式召开。会议通知已于2025年11月20日以电 话、书面通知等方式通知全体董事及高级管理人员。本次会议应出席的董事9人，实际出席的董事9人 （其中董事史鹏钊先生因其他工作原因未能亲自出席本次会议，委托董事王琛先生代为出席会议并行使 表决权）。本次会议由董事长王栋先生主持，公司高级管理人员列席了本次会议。本次会议的召集、召 开符合《中华人民共和国公司法》等有关法律法规和《陕西能源投资股份有限公司章程》的规定。 二、董事会会议审议情况 本次会议逐项审议并通过了以下议案： 1.审议通过《关于拟续聘会计师事务所的议案》 经审议，董事会同意续聘希格玛会计师事务所（特殊普通合伙）为公司202 ...

Core Viewpoint - The company intends to reappoint KPMG Huazhen as its auditing firm for the fiscal year 2025, pending approval at the upcoming extraordinary general meeting of shareholders [1][2]. Group 1: Audit Firm Information - KPMG Huazhen was established on August 18, 1992, in Beijing and officially began operations on August 1, 2012 [2]. - As of December 31, 2024, KPMG Huazhen has 241 partners and 1,309 registered accountants, with over 300 accountants having signed audit reports for securities services [2][3]. - The total audited business revenue for KPMG Huazhen in 2024 exceeded RMB 4.1 billion, with audit service revenue exceeding RMB 4 billion [2]. Group 2: Audit Client Information - KPMG Huazhen audited 127 listed companies in 2024, with total audit fees amounting to approximately RMB 682 million [3]. - The firm has clients across various industries, including manufacturing, finance, transportation, information technology, real estate, and more [3]. Group 3: Audit Project Details - The project partner for the company's 2025 audit is Wu Xuchu, who has been with KPMG Huazhen since 2003 and has signed or reviewed 13 audit reports in the last three years [5]. - The signing accountant is Niu Haozhe, who has been with the firm since 2009 and has signed or reviewed 2 audit reports in the last three years [5]. - The quality control reviewer is Lu Kunpeng, who has been with the firm since 2001 and has signed or reviewed 6 audit reports in the last three years [5]. Group 4: Audit Fee Information - The total audit fee for 2025 is set at RMB 1.98 million, with RMB 1.63 million for annual report auditing and RMB 350,000 for internal control auditing, remaining unchanged from the previous year [6]. Group 5: Approval Process - The reappointment of KPMG Huazhen has been approved by the company's audit committee and the board of directors, with a unanimous vote of 9 in favor [6][7]. - The reappointment is subject to approval at the company's second extraordinary general meeting of shareholders in 2025 [7].

Group 1 - The core viewpoint of the announcement is the resolution of the fourth temporary shareholders' meeting of Sanjia Technology, confirming the legality and validity of the meeting and its resolutions [1][6]. - The meeting was held on August 20, 2025, at the company's service center in Tongling, Anhui Province [2]. - The meeting was presided over by the chairman, Mr. Pei Xiaohui, and complied with the Company Law and the company's articles of association [3]. Group 2 - Out of the 9 current directors, 6 attended the meeting, while 3 were absent due to work commitments [4]. - The meeting approved two key resolutions: the reappointment of Rongcheng Accounting Firm as the financial report auditor for 2025 and the proposal for the company and its subsidiaries to apply for comprehensive loan credit from banks [5]. - The legal witness for the meeting was Anhui Tianhe Law Firm, which confirmed that the meeting's procedures and resolutions were in accordance with legal and regulatory requirements [6].

Core Viewpoint - Sanjia Technology announced the approval of key resolutions at its fourth extraordinary general meeting of shareholders for 2025, including the appointment of a new auditing firm and a loan application [1] Group 1: Audit and Financial Oversight - The company has appointed Rongcheng Certified Public Accountants (Special General Partnership) as the auditing firm for its 2025 financial report and internal control audit [1] - This change in auditors may reflect the company's strategy to enhance financial oversight and compliance [1] Group 2: Loan and Financial Support - Sanjia Technology and its subsidiaries have proposed to apply for comprehensive loan credit from banks [1] - This move indicates the company's intention to secure additional financial resources to support its operations and growth initiatives [1]

Core Viewpoint - The company plans to change its accounting firm from Tianjian to Rongcheng, citing the expiration of the previous firm's term and the need for better audit services for the 2025 financial year [1][8]. Group 1: Accounting Firm Information - The new accounting firm, Rongcheng, was established in August 1988 and has been involved in securities services since its inception, with 1,549 registered accountants, 781 of whom have signed audit reports for securities services [2]. - In 2024, Rongcheng's total revenue was approximately 251 million yuan, with audit service revenue amounting to about 62 million yuan, serving 518 listed companies [2]. - Rongcheng has a significant client base in various industries, including manufacturing, information technology, and public facilities management, with 383 clients in the same industry as the company [2]. Group 2: Reasons for Change - The change in accounting firms is due to the expiration of the contract with Tianjian, and the company has conducted thorough communication with both the new and previous firms, confirming no objections from Tianjian [1][8]. - The decision to hire Rongcheng was made after careful evaluation of the company's operational needs and audit service requirements [1][8]. Group 3: Audit Fees - The audit fee for the upcoming period is set at 660,000 yuan, which is a reduction from the previous total of 780,000 yuan, reflecting a decrease in both financial report and internal control audit fees [7]. - The previous year's fees were 580,000 yuan for financial reporting and 200,000 yuan for internal control audits [7]. Group 4: Approval Process - The audit committee has approved the proposal to appoint Rongcheng as the auditing firm for the 2025 financial year, emphasizing the firm's professional competence and independence [9]. - The board of directors has also agreed to submit this matter for approval at the upcoming shareholders' meeting, with the change taking effect upon approval [9].

Core Viewpoint - The company intends to appoint KPMG Huazhen as its auditor for the 2025 financial report and internal control audit, following a thorough review by the audit committee and board of directors [1][6]. Group 1: Auditor Information - KPMG Huazhen was established on August 18, 1992, in Beijing and officially began operations on August 1, 2012 [1]. - The firm reported total audited business revenue exceeding RMB 4.1 billion for 2024, with audit service revenue surpassing RMB 4 billion [2]. - KPMG Huazhen served 127 listed companies in 2024, with total audit fees amounting to approximately RMB 682 million [2]. Group 2: Professional Qualifications and Compliance - KPMG Huazhen has a cumulative professional insurance compensation limit and risk fund exceeding RMB 200 million, complying with legal regulations [3]. - The firm has not faced any criminal or administrative penalties in the past three years, although it received an administrative warning involving four employees [3][5]. - The project partner and signing CPA, Jiang Hui, has been with KPMG Huazhen since 2007, while the quality control reviewer, Gao Song, has been with the firm since 2002 [4][5]. Group 3: Audit Fees and Approval Process - The audit fee is set at RMB 1.15 million, with an additional RMB 200,000 for internal control auditing [5]. - The audit committee has reviewed KPMG Huazhen's qualifications and recommended its appointment to the board, which was unanimously approved [6]. - The appointment is subject to approval at the company's shareholder meeting to take effect [6].

Core Viewpoint - The company has decided to reappoint Tianjian Accounting Firm (Special General Partnership) as its auditor for the fiscal year 2025, following approval from the board and supervisory committee, and will present this decision to the shareholders for final approval [1][6][7] Group 1: Auditor Information - Tianjian Accounting Firm was established on July 18, 2011, and is located in Hangzhou, Zhejiang Province [1] - The firm has 241 partners and 2,356 registered accountants, with 904 of them having signed audit reports for securities services [1] - The total revenue of the firm is 2.969 billion yuan, with audit revenue accounting for 2.563 billion yuan and securities business revenue at 1.465 billion yuan [1] Group 2: Audit History and Compliance - The firm has faced civil lawsuits related to its auditing practices in the past three years but has fulfilled its legal obligations and does not expect these to negatively impact its performance [4] - Tianjian Accounting Firm has received four administrative penalties, 13 supervisory measures, and eight self-regulatory measures in the last three years, but has not faced criminal penalties [4][5] - The firm has a cumulative risk fund and professional insurance exceeding 200 million yuan, complying with relevant regulations [1] Group 3: Project Team Information - The project partner and signing accountant for the audit is Lin Wang, who has been a registered accountant since 2009 and has experience in auditing listed companies [2][5] - The signing accountant Li Weijie has been with the firm since 2011 and has provided audit services to the company since 2022 [2][5] - The quality review personnel, Wei Biaowen, has been a registered accountant since 2003 and has signed or reviewed 13 audit reports for listed companies in the past three years [2][5] Group 4: Approval Process - The company has conducted a thorough review of the auditor's independence, professional competence, and integrity, concluding that Tianjian Accounting Firm meets the qualifications to provide auditing services [6] - The board has agreed to submit the proposal for reappointment to the shareholders for approval, with the audit fees to be determined based on market principles [6][7]