Fujian Aidi Jewelry Industrial Co., Ltd. (hereinafter referred to as "the Company" or "the Listed Company" or "Aidi") received the Shenzhen Stock Exchange's inquiry letter (Company Department Inquiry Letter [2023] No. 331) on December 19, 2023. After receiving the inquiry letter, the Company promptly organized personnel to verify the issues raised and provides the following explanations:
- Please explain the audit business situation undertaken and planned by Zhengyi Accounting Firm to date, including but not limited to the names of audit clients, industries, signing accountants and reviewers, and fee situations. Please explain the reasons for the low number of audit reports signed or reviewed by the partners, signing accountants, and quality control reviewers of your firm in the past three years, as well as whether they have the capability to undertake and complete the Company's audit business.
Zhengyi Accounting Firm (Special General Partnership) (hereinafter referred to as "the Firm") was established in 2005 and obtained securities service qualification filing in October 2022. The Firm did not undertake any listed company business that year, resulting in fewer audit reports signed or reviewed by relevant personnel in the past three years. From January 2023 to the present, the Firm has issued 95 various business reports, including 43 annual audit reports and 52 special audit reports; it has undertaken audit business for one listed company, namely Yan'an Bikon Pharmaceutical Co., Ltd. (Bikon Delisting, 002411) for the 2022 annual report audit, with signing accountants Zhang Yan and Xu Lei, and reviewer Tian Wuyan.
Currently, the Firm has 6 partners and 11 certified public accountants, of which 5 have engaged in and signed securities business reports. The Firm is in discussions to undertake the 2023 financial statement and internal control audit for Fujian Aidi Jewelry Industrial Co., Ltd. (*ST Aidi, 002740). Given the complexity and risk factors of the Aidi project, the Firm's business management and work arrangements assign Chief Partner Zhang Yan, Quality Control Head Tian Wuyan, and Signing Accountant Xu Lei to be responsible for related matters. The relevant information of the proposed signing accountants and quality control reviewers is as follows:
Proposed Signing Accountant: Zhang Yan, female, practicing certified public accountant, asset appraiser, Chief Partner of the Firm, engaged in enterprise financial statement audits and related businesses since 2009. Before joining the Firm, she was a member of the Quality Control Committee of Asia-Pacific (Group) Accounting Firm (Special General Partnership) and participated in numerous audits and reviews of state-owned enterprises, government financing, bond issuance, New Third Board, and listed companies. During her tenure at the Firm, she participated in and signed the audit report for Bikon Delisting (002411).
Proposed Signing Accountant: Xu Lei, male, practicing certified public accountant, registered tax agent, asset appraiser, previously worked at Shenzhen Jinqiao Accounting Firm and Asia-Pacific (Group) Accounting Firm (Special General Partnership), and has been practicing at Shenzhen Zhengyi Accounting Firm (Special General Partnership) since January 2023. He has organized or participated in annual report audits for listed companies and New Third Board companies. In the past three years, he has signed audit reports for companies such as Yingshisheng (300377), Chang'en Intelligent (837544), Sanyang Axle (835372), Shuaihang Co., Ltd. (871734), and Bikon Delisting (002411).
Project Quality Control Reviewer: Tian Wuyan, female, became a practicing certified public accountant in 2014 and has engaged in enterprise financial statement audits and related work. Before joining the Firm, she practiced at Asia-Pacific (Group) Accounting Firm (Special General Partnership), where she participated in numerous audits of state-owned enterprises' annual reports, internal control audits, New Third Board, listed companies, private bonds, and asset securitization projects. After joining the Firm, she has been dedicated to business risk and quality management, during which she participated in and reviewed the annual report audit for Bikon Delisting (002411).