中审国际丢“执照”：3家IPO排队企业受牵连

中审国际丢“执照”：3家IPO排队企业受牵连 中审国际丢“执照”:3家IPO排队企业受牵连 走走过场的检查，已经成为过去。如今，真刀真枪的检查来了。 财政部、证监会日前宣布，中审国际会计师事务所(下称中审国际)未通过专项检查，已收回证券期货业务资格证书，终止其从事证券期货相关业务。一家会计师事务所如果没有证券期货资格，就不能从事证券业务了，无论是IPO企业，还是已经上市的公司，都不能再做审计了。北京市盈科律师事务所臧小丽对《第一财经日报》称。 正在中小板或创业板排队的3家拟上市公司，将因此受到牵连。这三家公司分别是正在落实反馈意见的好利来(中国)电子科技股份有限公司、深圳市赢合科技股份有限公司以及已经通过发审会的无锡雪浪环境科技股份有限公司。 根据证监会4月4日新规，如排队企业更换会计师事务所可能将触发中止审核，并需重新启动尽职调查程序。已经通过发审会的，也可能需要重新上会。 专项检查未通过 整改期间错上加错 adership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, 2, to further improve research, solve thoroughly, not solid, the effect is not obvious. The major issues and enterprises it is a matter of security bureau year development, the vital interests of the problem, determine the research topic, by members of the Party led research. Basic research to see the truth, to the truth, do not say hello, not pre arranged. After the investigation to submit the research report. 3, insist on grassroots party members take the lead in implementing the line. <. In the construction of work style building long-term mechanism views > and < on the depth of the grassroots, the people, promoting harmony activities notice >, more mines and enterprises, solve the masses of grassroots leaders, mine is not enough. 4, contact a crowd. Combined with the "grassroots cadres contact farmers" activities and each cadres to contact a people, by 2013年5月，按照财政部和证监会相关要求，拥有证券资格的会计师事务所报备了2012年度财务报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 及相关资料。位于北京的老字号会计师事务所中审国际，也根据要求进行了报备。 不过，监管机构在检查中发现，中审国际2012年末净资产为负，不符合证券资格会计师事务所净资产不少于500万元的设立条件。而另一家华寅五洲会计师事务所(下称华寅五洲)对该财务报表出具了 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 无保留意见审计 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 。 针对这一瑕疵，监管机构对中审国际的有关负责人进行了约谈，并要求其限期整改。但是令人意想不到的是，中审国际在整改中提交的自查报告又出现了新的疑点。监管机构遂决定，启动针对中审国际的专项检查。 根据监管机构的检查结果，中审国际通过调整单边挂账、冲销其他应付款等方式将2012年末净资产由-643.98 万元调整为965.91万元，调整额高达1609.89万元。其中情况属实、依据充分的调整额仅624.8万元，所以合理调整完毕之后净资产仍然为负。 最终，中审国际不得不上交了证券期货业务资格证书，终止从事证券期货相关业务。 adership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, 2, to further improve research, solve thoroughly, not solid, the effect is not obvious. The major issues and enterprises it is a matter of security bureau year development, the vital interests of the problem, determine the research topic, by members of the Party led research. Basic research to see the truth, to the truth, do not say hello, not pre arranged. After the investigation to submit the research report. 3, insist on grassroots party members take the lead in implementing the line. <. In the construction of work style building long-term mechanism views > and < on the depth of the grassroots, the people, promoting harmony activities notice >, more mines and enterprises, solve the masses of grassroots leaders, mine is not enough. 4, contact a crowd. Combined with the "grassroots cadres contact farmers" activities and each cadres to contact a people, by 上文提到的华寅五洲也因为对中审国际审核把关不严、独立性存在缺陷等因素遭到财政部和证监会的责令反省，并需要提交书面检查报告。 所谓独立性缺陷，是指华寅五洲在对中审国际做出审计时双方已经在商量两家的合并事宜。目前，两家已经合并为中审华寅五洲会计师事务所，华寅五洲由此受到波及。 多家公司受牵连 IPO进程恐遭不测 由国金证券保荐的好利来(中国)电子科技股份有限公司目前正在中小板排队，已经进入落实反馈意见阶段，其会计师事务所正是中审国际。 由平安证券保荐的深圳市赢合科技股份有限公司目前正在创业板排队，其会计师事务所也是中审国际。 另一家创业板排队企业无锡雪浪环境科技股份有限公司，由太平洋证券保荐，其会计师事务所是中审华寅五洲会计师事务所。 adership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, 2, to further improve research, solve thoroughly, not solid, the effect is not obvious. The major issues and enterprises it is a matter of security bureau year development, the vital interests of the problem, determine the research topic, by members of the Party led research. Basic research to see the truth, to the truth, do not say hello, not pre arranged. After the investigation to submit the research report. 3, insist on grassroots party members take the lead in implementing the line. <. In the construction of work style building long-term mechanism views > and < on the depth of the grassroots, the people, promoting harmony activities notice >, more mines and enterprises, solve the masses of grassroots leaders, mine is not enough. 4, contact a crowd. Combined with the "grassroots cadres contact farmers" activities and each cadres to contact a people, by 由于证监会关于新股发行中介机构的新规定，上述公司的IPO进程可能将受到牵连。4月4日，证监会以监管问答的形式表示，IPO企业的会计师事务所若发生变更，需要履行相关程序，可能会因为程序无法继续而触发中止审核。 同时，若更换会计师事务所、签字会计师，新更换的机构或个人需要重新进行尽职调查并出具专业意见，保荐机构应进行复核。若存在重大差异，将进行处理，已通过发审会的，也需重新上发审会。审核过程中，若会计师事务所、签字会计师被行政处罚、 采取监管措施的，也将进行复核。 事实上，除了目前正在排队的3家公司之外，还有至少26家上市公司可能将因此受到牵连。Wind资讯统计显示，目前A股上市公司中聘请中审华寅五洲会计师事务所为会计师事务所的有26家。 财政部、证监会《关于会计师事务所从事证券期货相关业务有关问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 的通知》规定，会计师事务所从事证券、期货相关业务，应当取得证券、期货相关业务资格。臧小丽律师接受《第一财经日报》采访时表示，因此一家会计师事务所如果没有证券期货资格，就不能从事证券业务了，不管是拟IPO企业，还是已上市的公司，都不能再做审计了。 adership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, 2, to further improve research, solve thoroughly, not solid, the effect is not obvious. The major issues and enterprises it is a matter of security bureau year development, the vital interests of the problem, determine the research topic, by members of the Party led research. Basic research to see the truth, to the truth, do not say hello, not pre arranged. After the investigation to submit the research report. 3, insist on grassroots party members take the lead in implementing the line. <. In the construction of work style building long-term mechanism views > and < on the depth of the grassroots, the people, promoting harmony activities notice >, more mines and enterprises, solve the masses of grassroots leaders, mine is not enough. 4, contact a crowd. Combined with the "grassroots cadres contact farmers" activities and each cadres to contact a people, by adership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, 2, to further improve research, solve thoroughly, not solid, the effect is not obvious. The major issues and enterprises it is a matter of security bureau year development, the vital interests of the problem, determine the research topic, by members of the Party led research. Basic research to see the truth, to the truth, do not say hello, not pre arranged. After the investigation to submit the research report. 3, insist on grassroots party members take the lead in implementing the line. <. In the construction of work style building long-term mechanism views > and < on the depth of the grassroots, the people, promoting harmony activities notice >, more mines and enterprises, solve the masses of grassroots leaders, mine is not enough. 4, contact a crowd. Combined with the "grassroots cadres contact farmers" activities and each cadres to contact a people, by