Core Points - The China Securities Regulatory Commission (CSRC) released the "Guidelines for the Record Filing of Accounting Firms Engaging in Securities Services (2025)" to facilitate the record filing process for accounting firms [1][2] - The Ministry of Finance and CSRC have established a unified regulatory platform for accounting firms to streamline the submission of record filing information [3] Group 1: Record Filing Process - The guidelines clarify the record filing channels, timelines, verification processes, and procedures for cancellation and re-filing [2] - Accounting firms are required to submit their record filing information through the Ministry of Finance's platform and confirm it on the CSRC's system, eliminating the need for duplicate submissions [3] Group 2: Types of Record Filing - The record filing includes initial filings, major event filings, and annual filings for accounting firms providing services such as financial statement audits and internal control audits [3][4] - Initial filings must be completed according to the guidelines, with firms required to verify and submit their information through the designated platforms [4] Group 3: Verification Process - The verification process consists of non-on-site and on-site verifications, with firms able to track their verification progress through the respective platforms [5][6] - Non-on-site verification involves reviewing submitted materials and may require firms to correct any deficiencies within a specified timeframe [6] Group 4: Ongoing Compliance and Rectification - Accounting firms must undergo continuous supervision and are required to rectify any non-compliance issues within six months if they fail to meet the established requirements [7] - Firms that have their record filings canceled must reapply following the initial filing requirements [8]

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 ...