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Today I am sharing [China Securities Regulatory Commission: 2023 Audit Analysis Report of Listed Companies and Listed Companies] Report Producer: China Securities Regulatory Commission

Strictly punish accounting firms and their practitioners who fail to perform their duties. In 2023, the China Securities Regulatory Commission and its dispatched agencies imposed administrative penalties on 16 accounting firms and 39 practitioners, and took administrative supervision measures against 113 accounting firms and 268 practitioners. At the same time, stock exchanges took disciplinary measures against 9 accounting firms and 28 certified public accountants of 8 accounting firms, and took supervisory measures against 45 accounting firms and 118 certified public accountants of 22 accounting firms.

2. Audit of listed companies and listed companies As of the end of June 2024, 5,365 listed companies and 5,995 listed companies disclosed audit reports. For listed companies, there are 3,206 main board companies (including 11 B shares), 1,340 GEM companies, 571 STAR Market companies, and 248 BEIJING Stock Exchange companies; for listed companies, there are 4,076 basic layer companies and 1,919 innovation layer companies. (I) Market concentration Market concentration CR10 refers to the share of the top ten accounting firms in the industry according to a certain indicator in the entire industry.