12 days, the data certificate inspect of 6 accountant office can publish the rumor on the market ministry and appear on the market the ministry did not close, cause market heat to discuss.
The reporter understands, office of these 6 accountant includes to stand letter, luck China, big China, numerous China, promote China, send with, and no matter these accountant offices are to be in since 2017 new issue on, still queueing up at present on the industry measure of examine and verify, hold the 4 portfolio into how.
Additional, notable is, this time-out accepts business of afore-mentioned office of 6 big accountants to include not only IPO and again financing, be connected and buy recombine business to be affected, but in careful project insusceptible. Now, establish a letter to say with respect to the response, business of concerned negotiable securities can be suspended accepting by card inspect. In the meantime, establish a letter to still express, because,suspending professional work basically is " 138 order " reason.
6 accountants office is suspended accepting about negotiable securities business
"Stand letter, luck China, big China, numerous China, promote China, send the data certificate inspect that is the same as 6 accountants office to be able to issue ministry and market department not to close, be with was bounds on May 28, had signed up for material, otherwise recalls material, otherwise does not give namely hear case, make good omissions material is trashy also " , the personage inside course of study discloses.
The reporter consults meeting website notices card inspect, the function that issues a ministry is examine and verify file a document and superintend its what issue a share publicly first in churchyard to issue appear on the market activity; Examine and verify appears on the market the company issues the stock, application file that can change debenture to superintend its to issue in churchyard appear on the market the activity. The function of market department is harmonious begin cross the market, step a product, cross the market product innovation such as the condition, examine and verify is new appear on the market breed. "Say simply even if issue a ministry to basically be in charge of IPO and again financing, market department is in charge of be being bought, this also means the project that all card inspect meets these accountant offices to be able to be suspended " , respecting of the personage inside course of study.
Actually, this thing has sign early probably. On June 7, rich day environment releases announcement to express, the company is bought recombine item to change intermediary structure, audit orgnaization change is resurgence money brilliance, and it is before change before narrate mentioned luck China. Not come singly but in pairs, on June 11 evening, hua Pengfei also was released recombine delay about major asset answer card and change the announcement of intermediary orgnaization says, for better propulsion this second major asset recombines item, the company plans to undertake modificatory to partial intermediary orgnaization, change audit orgnaization the couplet in be being believed to stand among them, and the audit orgnaization before change also is before narrate mention establish a letter.
And be in 12 days, established a letter to also publish a response to say, this the accountant office of drag in has 8, those who involve is to register accountant trade the problem of main area, is not to establish a letter alone. In the meantime, respect establishing a letter also admits, business of concerned negotiable securities can be suspended accepting by card inspect.
138 order ferment
So, why be suspended after all business? Response establishing a letter says, because 138 order come on stage,this time-out is accepted basically is hind, play file existence difference about the specific explanation such as time node, congener business, to resolve difference better, defer to accept so, is not rejection material, this does not exist. At present superintendency branch interior already reached consensus, believe to be able to be solved very quickly. In addition, also the personage inside course of study produced relevant letter to the reporter, more affirmed this incident genesis 138 order.
"138 order " is the file what kind of file? The reporter consults meeting website discovers card inspect, this year on March 8, card inspect can issue the 138th order -- " about revising < license of administration of committee of supervisory management of Chinese negotiable securities carries out a program to set > decision " (next weighing " decision " ) express, this decision already Chinese negotiable securities controlled administrative committee on Feburary 7, 2017 conference of office of the 1st chairman was discussed 2017 through, grant to announce now, apply since April 23, 2018.
The reporter notices, in " decision " the 15th the first increase to regard this as twice the paragraph respectively in the paragraph (3) , (4) and in the 22nd the first in increase to regard this as twice the paragraph respectively (3) , (4) :
(3) make for the applicant, orgnaization of service of the stockjobber that issues concerned application material, negotiable securities is violated because of be suspected of breaking the law compasses be met to reach its agency put on record to investigate by Chinese card inspect, perhaps be investigated by the judiciary, have not end a case, and experience record behavior and the action that its provide a service for the applicant belong to congener business to perhaps have major effect to the market;
(4) make for the applicant, the concerned personnel of orgnaization of service of the stockjobber that issues concerned application material, negotiable securities is violated because of be suspected of breaking the law compasses be met to reach its by Chinese card inspect investigation of agency put on record, perhaps be investigated by the judiciary, have not end a case, and experience record behavior and the action that its provide a service for the applicant belong to congener business to perhaps have major effect to the market.
Notable is, afore-mentioned 6 accountant offices all have a court case of long standing to be in personally, because this this not fathomless also meeting is suspended business.
In addition, card inspect can be in on April 20 this year bulletin 2017 year audit and when evaluating an orgnaization to examine processing case, also point out:
1, management of unifinication of partial audit orgnaization does not reach the designated position, quality hierarchy of control is diseased, job of independent character management still remains to improve;
2, individual audit orgnaization manages in human affairs, financial, business, information even wait for many sided to all did not accomplish materiality to unite, quality hierarchy of control exists in name only;
3, sign individually register accountant and person of quality control check to lack necessary professional spirit, not materiality participates in audit or check job signs relevant report and document.
4, be in specific hold estate project respect, orgnaization of a few audit is right case card, inspect dish wait for program of fundamental sex audit to lack enough understanding, the program is carried out flow at the form, relevant hold trade problem is outstanding;
5, orgnaization of a few audit abuses professional judgement, affirm to income, accident of accountant policy and accountant estimation change, early days corrects wait for main item, did not execute appropriate audit order, did not get sufficient audit evidence;
6, still individual audit orgnaization is opposite new 3 board, bond is issued wait for ignored of domain of audit professional work, relevant business domain hold quality of course of study remains to rise.
In the meantime, the reporter also notices, afore-mentioned 6 accountants offices were adopted basically administration superintends measure.
Amount of audit of office of 6 big accountants evens more 4 into
So, did afore-mentioned accountant offices hold the deal with what kind of industry after all? Issue with IPO come citing, wind data shows, (it is with date of raise capital by floating shares accurate) the beginning of the year added up to up to now 2017 461 enterprises are issued new, among them afore-mentioned 6 accountants offices contracted the audit of 212 enterprises works, occupy than achieving 46% , establish a letter especially, audit amount is maximum, amount to 107. Additional, lucky China, big China, send the audit amount that be the same as to also exceed 20 above.
In addition, share 303 what can announce according to card inspect up to company of state of normal on June 7 examine and verify, among them the amount of audit of afore-mentioned 6 accountants office achieves 125, occupy than even more 4 into, its are indifferent letter, luck China, big China with before sending the quantitative rank that be the same as to still be entered 10, establish a letter especially, rank the first place with 68 projects.
The accountant office of before amount of project of IPO of normal examine and verify 10:
