Zhitong Finance APP learned that according to the guangxi securities regulatory bureau on December 16, the Guangxi securities regulatory bureau issued a warning letter to Zhongxi Accounting Firm (special general partnership) (hereinafter referred to as "Zhongxi Accounting Firm"), Rao Shiqi and Zhou Xiangping. The Guangxi Securities Regulatory Bureau inspected the audit items of the 2018, 2019 and 2020 annual reports of Huang's Group (002329.SZ), which it practiced. After investigation, zhongxi accounting firm did not implement the procedures for identifying and assessing the risk of material misstatement as required, the implementation of the correspondence procedure was not in place, the conclusion of the verification of some transactions was not supported by sufficient and appropriate audit evidence, and the implementation of the cash inventory procedure was not in place. The above behavior violates the relevant regulations.
Rao Shiqi and Zhou Xiangping are the signatory certified public accountants of the above-mentioned audit projects and bear the main responsibility for the above-mentioned violations. The Guangxi Securities Regulatory Bureau decided to take administrative supervision measures against Zhongxi Certified Public Accountants (Special General Partnership), Rao Shiqi and Zhou Xiangping by issuing warning letters.