Blue Shield shares received a letter of concern, Shenzhen Stock Exchange: Is there any interference or obstruction of the auditor's entry?

Finance and Economics Network Capital Market News, on February 10, Blue Shield shares received a letter of concern from the Shenzhen Stock Exchange, and the Shenzhen Stock Exchange asked to explain whether Blue Shield shares interfered with or obstructed the auditor's entry.

On the evening of February 9, 2022, Blue Shield Co., Ltd. disclosed the Announcement of Proposed Change of Accounting Firm, which intends to change the audit institution of Blue Shield Co., Ltd. in 2021 from Yongtuo Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Yongtuo Firm") to Pengsheng Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Pengsheng Firm"). Our department is concerned about this and asks Blue Shield to further explain the following matters:

First, the announcement shows that Yongtuo is not expected to be able to meet the time requirements for the 2021 annual audit of Blue Shield shares, and yongtuo has not yet carried out an audit of Blue Shield shares in 2021. Our department is concerned that Blue Shield Co., Ltd. held a general meeting of shareholders in September 2021 to deliberate and approve the appointment of Yongtuo as the auditor of Blue Shield Co., Ltd. in 2021. Please explain the following matters on the basis of writing to Yongtuo and the person in charge of audit:

(1) Please list the specific circumstances of the annual audit matters between Blue Shield shares and Yongtuo since September 2021, including the communication time, the main content of the communication, the personnel involved in the communication, etc., combined with the above circumstances, explain the specific reasons why it has not carried out audit work on Blue Shield shares since the appointment of Yongtuo, and whether Blue Shield shares have interfered with or obstructed the auditor's entry.

(2) Please further explain the "inability to meet the time requirements for the 2021 annual audit work of Blue Shield Shares" mentioned in the announcement, explain the specific reasons for the replacement of the annual audit body of Blue Shield Shares less than 6 months after the appointment of Yongtuo, whether there is a situation where the scope of the audit is limited, whether there are differences between the management and the annual review body in the early communication process on matters related to the annual review, and whether there are other reasons or matters that lead to the replacement of the audit body of Blue Shield Shares.

(3) Ask Blue Shield Shares, Yongtuo And the person in charge of the audit to respond independently to the above questions, and if there are relevant circumstances mentioned in (1) (2), please reflect them in a timely manner.

Second, the announcement shows that the number of audit clients of listed companies in Pengsheng in 2020 is 0. Tianyan's inspection showed that the number of insured people in Pengsheng was 0. Please explain the following:

(1) The filing information and filing time of the China Securities Regulatory Commission where Pengsheng is located.

(2) Whether Pengsheng has the ability to audit listed companies.

(3) According to the announcement, chen Haiqiang, the project partner, signed or reviewed the audit reports of 2 listed companies in the past three years, and Yu Zibin, the project quality control reviewer, signed or reviewed the audit reports of 3 listed companies in the past three years. Please report the audit report of the listed company signed by Chen Haiqiang and Yu Zibin. Supplementary disclosure of the specific years in which Chen Haiqiang and Yu Zibin signed and reviewed the audit reports of listed companies.

(4) According to the announcement, the number of partners of Pengsheng Firm is 70, and the number of certified public accountants is 344. Please report to our department the name of the above-mentioned person and the certified public accountant certificate. Please explain the reason why the number of insured persons in Pengsheng is 0, and whether the number of partners and the number of certified public accountants mentioned in the announcement are true and accurate.

(5) Please report to pengsheng institute practice liability insurance contract.

Third, please explain whether Pengsheng has sufficient time to carefully design and implement audit procedures, whether it can obtain sufficient and appropriate audit evidence and issue appropriate audit opinions, please supplement the disclosure of Pengsheng's audit plan for the 2021 annual report of Blue Shield Shares, and disclose the date and corresponding audit procedures in the form of a list.

Fourth, please report the business contract between Blue Shield and Pengsheng and disclose the amount of audit fees to be paid to Pengsheng.

According to public information, Blue Shield co., Ltd. was established in 1999, based on security products, covering a complete business ecology of security solutions, security services and security operations, and providing one-stop information security overall solutions for customers in major industries.