文 /梧桐小编 1月8日，黑龙江证监局公布对中兴财光华会计师事务所（特殊普通合伙）及3名注册会计师的行政处罚 决定书。黑龙江证监局对中兴财光华为京蓝科技（000711）2020年、2021年年度财务报表审计执业 未勤勉尽责行为进行了立案调查，经查明，中兴财光华存在以下违法事实： 1、对京蓝科技2020年度财务报表审计中未勤勉尽责：未有效执行访谈程序、未对明显疑点保持合理的 注意义务、未有效执行实地走访程序。2、对京蓝科技2021年度财务报表审计中未勤勉尽责：未有效执 行商誉审计程序、未有效执行坏账准备审计程序。签字注册会计师高某、张某勇、李某斐是直接负责的 主管人员。黑龙江证监局决定：1、责令中兴财光华改正，没收业务收入188,679.25元，并处以200万 元罚款；2、对高某给予警告，并处以40万元罚款；对张某勇、李某斐给予警告，并分别处以20万元罚 款。上述罚没合计298.8679万余元。 处罚决定书显示：京蓝科技2020年、2021年年度报告存在虚假记载、误导性陈述和重大遗漏。中兴财 光华为京蓝科技2020年、2021年年度财务报表提供审计服务，均出具标准无保留意见的审计报告，审 计业务收入合计为188 ...

经考虑审核委员会推荐建议后，董事会进一步宣布，董事会议决批准委任奥柏国际会计师事务所(奥柏 国际)为本公司新核数师，以填补天职辞任后出现的临时空缺，自2025年12月22日起生效，任期直至本 公司下届股东周年大会结束为止。 兴铭控股(08425)发布公告，由于本公司与天职香港会计师事务所(天职)未能就本集团截至2026年3月31 日止年度的综合财务报表审计费用达成共识，天职已辞任本公司核数师一职，自2025年12月22日起生 效。 ...

经考虑审核委员会推荐建议后，董事会进一步宣布，董事会议决批准委任奥柏国际会计师事务所(奥柏 国际)为本公司新核数师，以填补天职辞任后出现的临时空缺，自2025年12月22日起生效，任期直至本 公司下届股东周年大会结束为止。 智通财经APP讯，兴铭控股(08425)发布公告，由于本公司与天职香港会计师事务所(天职)未能就本集团 截至2026年3月31日止年度的综合财务报表审计费用达成共识，天职已辞任本公司核数师一职，自2025 年12月22日起生效。 ...

证券代码：603353 证券简称：和顺石油 公告编号：2025-063 湖南和顺石油股份有限公司 关于变更签字注册会计师的公告 一、签字注册会计师变更情况 容诚事务所作为公司2025年年度财务报表和内部控制的审计机构，原指派汪玉寿、殷李峰作为签字注册 会计师。因汪玉寿工作安排调整，对原指派注册会计师进行变更。汪玉寿不再为公司提供2025年度审计 服务，变更后由褚诗炜、殷李峰和付琛作为公司2025年度审计项目的签字注册会计师继续完成相关工 作。项目组其他人员、职责保持不变。 二、本次变更的签字注册会计师相关信息 （一）基本信息 褚诗炜，2008年成为中国注册会计师，2005年开始从事上市公司审计业务，2005年开始在容诚事务所执 业，2025年开始为和顺石油提供审计服务；近三年签署过西典新能（603312）、易德龙（603380）等多 家上市公司审计报告。 付琛，2022年成为中国注册会计师，2019年开始从事上市公司审计业务，2025年开始在容诚事务所执 业，2025开始为和顺石油提供审计服务；近三年未签署过上市公司审计报告。 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 ...

近日，江苏证监局公布了一则罚单。 永拓所2019年年报审计工作存在重大缺陷。项目合伙人未对贵州银达项目异常情况保持职业怀疑，未恰当评估 和应对财务舞弊风险。项目合伙人未恰当应对在财务报表报出后知晓的事实。 永拓会计师事务所（特殊普通合伙）（下称永拓所）在执业过程中，未勤勉尽责，出具的年度审计报告、募集 资金年度存放与使用情况鉴证报告存在虚假记载等。证监局决定责令永拓所改正，没收业务收入811万元，处 以5717万元罚款，禁止永拓所从事证券服务业务。 据悉，永拓会计师事务所（特殊普通合伙）是鸿达兴业2020年至2022年年度、恒久科技2019年至2021年年度、 科林环保2021年年度财务报表审计机构，鸿达兴业2020年至2021年募集资金年度存放与使用情况鉴证机构。 经查明，当事人存在以下违法事实。在鸿达兴业年度报告审计及其他鉴证执业项目中，永拓所未勤勉尽责，出 具的鸿达兴业2020年至2022年年度审计报告、2020年度和2021年度募集资金年度存放与使用情况鉴证报告存在 虚假记载。 永拓所鸿达兴业项目组成员配合鸿达兴业造假，永拓所明知鸿达兴业存在重大问题、审计执业存在重大缺陷， 仍出具无保留意见的审计报告 ...

紫元元(08223)发布公告，香港立信德豪会计师事务所有限公司(立信德豪)辞任公司核数师，自2025年12 月8日起生效，此乃由于公司与立信德豪未能就审核集团截至2025年12月31日止财务年度的综合财务报 表之审计费用达成共识。董事会进一步宣布，在审核委员会的推荐建议下，中职信(香港)会计师事务所 有限公司(中职信)自2025年12月8日起获委任为公司新任核数师，以填补立信德豪辞任后之临时空缺， 任期至公司下届股东周年大会结束时为止。 ...

Core Points - 瑞斯康集团 announced the resignation of its auditor, 信永中和(香港)会计师事务所, effective from November 11, 2025, due to a failure to reach an agreement on the audit fees for the consolidated financial statements for the fiscal year ending December 31, 2025 [1] - The board has approved the appointment of 容诚(香港)会计师事务所 as the new auditor, effective from November 11, 2025, to fill the vacancy left by the resignation of 信永中和, with the term lasting until the conclusion of the next annual general meeting [1]

Core Viewpoint - Jian Sheng International (00224) announced the appointment of a new auditor, Tianzhi Hong Kong Certified Public Accountants Limited, following the resignation of Zheng Zheng Accounting Firm Limited, pending approval from shareholders at a special meeting [1] Group 1 - The board of directors, based on the recommendation of the company's audit committee, decided to appoint Tianzhi as the new auditor [1] - The new auditor will conduct the audit for the financial statements for the fiscal year ending March 31, 2026 [1] - The appointment is set to last until the conclusion of the next annual general meeting in 2026 [1]

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Wuxi Xiangsheng Medical Technology Co., Ltd, ensuring compliance with relevant laws and regulations to maintain financial information quality and protect shareholder interests [1][2][3]. Group 1: General Principles - The selection of accounting firms must comply with the Company Law, Securities Law, and relevant regulations, ensuring the quality of financial information and protecting shareholder interests [1]. - The appointment process requires approval from the Board of Directors and the Shareholders' Meeting, prohibiting any interference from controlling shareholders before these approvals [2][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess qualifications related to securities and futures, have a good record of professional quality, and meet specific criteria such as independent legal status and a solid internal management system [5]. - Firms must have no significant administrative penalties related to securities and futures in the past three years and must be familiar with relevant financial laws and regulations [5]. Group 3: Selection Procedures - The Audit Committee is responsible for the selection of accounting firms, including proposing the selection process, reviewing selection documents, and evaluating the firms based on established criteria [3][4]. - The selection process must be competitive and fair, utilizing methods such as competitive negotiations, public bidding, and invitation bidding [5][6]. Group 4: Evaluation and Reporting - The evaluation of accounting firms must consider various factors, including audit fees, qualifications, and quality management levels, with specific weightings assigned to each criterion [7][13]. - The Audit Committee must submit an annual evaluation report on the performance of the appointed accounting firm to the Board of Directors [4][9]. Group 5: Special Provisions for Reappointment - The company must reappoint accounting firms under specific circumstances, such as significant quality defects or inability to meet audit deadlines [21][22]. - The Audit Committee must investigate the reasons for reappointment and ensure compliance with quality standards [22][23]. Group 6: Supervision and Penalties - The company must maintain proper documentation of the selection and appointment processes for at least ten years, ensuring compliance with legal and regulatory requirements [30]. - The Audit Committee is responsible for monitoring the selection process and reporting any violations to the Board of Directors [34].

Core Points - The board of Shenzhen TeFa Information Co., Ltd. held its 18th meeting of the 9th session on August 26, 2025, to discuss key resolutions [1][2] - The company approved its 2025 semi-annual report with a unanimous vote of 9 in favor [1] - The company decided to change its accounting firm to Guangdong SiNong Accounting Firm for the 2025 financial statement audit, with audit fees set at 1.2 million yuan and internal control audit fees at 400,000 yuan [1][2] Group 1 - The board meeting was conducted via communication and all 9 directors participated in the voting [1] - The resolutions passed during the meeting included the approval of the semi-annual report and the change of the accounting firm [1][2] - The details of the resolutions will be disclosed in major financial newspapers and on the company's information platform [1][2] Group 2 - The decision to change the accounting firm is subject to approval at the company's shareholders' meeting [2] - The audit service fees for the financial statements and internal controls were specified, including IT audit services [1]