CICPA reminds to strengthen the audit response in high-risk areas and improve the quality of audit reports as the deadline for report disclosure approaches.

As the deadline for the disclosure of the 2025 annual reports of companies nearing listing approaches, the peak period for accounting firms to issue audit reports, especially non-unqualified audit reports, is approaching. The Chinese Institute of Certified Public Accountants reminds relevant accounting firms to maintain professional prudence, effectively prevent audit risks, ensure audit quality, effectively play the role of practice supervision, and improve the quality of financial information disclosure. Accounting firms and certified public accountants should pay special attention to the following aspects.