本报记者 赵学毅

　　见习记者 刘 钊

　　1月26日晚间，*ST当代和ST天润收到深交所关注函。深交所就*ST当代和ST天润截至目前仍未聘请2021年年审会计师表示关注。深交所表示，交易所高度重视2021年年报的编制和披露工作，督促两家公司尽快聘请审计机构，并积极配合，按期对外披露年度报告。

　　东方财富Choice数据显示，1月15日至1月26日期间，上交所和深交所已向*ST厦华、*ST海创(*ST海创B)、*ST新亿、*ST济堂、*ST环球、*ST中房、*ST科迪、*ST中天、ST天润、*ST当代等10家上市公司发出问询函，创下近年来新高。其中，*ST新亿已连续三年因未聘请年审会计师收到问询函件。

　　交易所表示，根据《股票上市规则》，上市公司应当在每个会计年度结束后4个月内披露年度报告，其中的财务会计报告应当经会计师事务所审计。如未在法定期限内披露经审计的年度报告，公司股票可能存在被终止上市的风险。

　　上市公司出现未及时聘请年审会计师的情况是极少见的。艾媒咨询集团CEO兼首席分析师张毅向《证券日报》记者表示，“这样的上市公司，大多存在内部管理混乱、高管出现内讧或公司无力聘请年审会计师的情形。如果不能及时有效扭转颓势，摆脱危机，将面临经营风险乃至生存风险。”

　　这10家公司无一例外都被实施风险警示处理，其中有9家公司被实施退市风险警示。截至目前，有7家上市公司暂未有最新进展。

　　*ST海创(*ST海创B)在收到问询函后，及时聘请了中审亚太会计师事务所作为2021年审会计师事务所。

　　*ST科迪在对深交所的回复函中表示，拟聘的年审会计师事务所已进驻公司进行业务承接尽职调查工作，待会计师事务所完成业务承接内部流程后，公司将尽快履行法定程序，完成年审会计师事务所聘任工作并及时披露。

　　*ST Zhongtian originally issued an announcement on January 8 to change the accounting firm to Zhongxinghua Certified Public Accountants, but on the eve of the company's extraordinary general meeting to discuss this issue, the company issued an announcement on January 22 saying that due to Zhongxinghua Due to the internal prudent discussion of the accounting firm, due to the impact of the epidemic, some auditors are unable to work normally and are expected to be unable to complete the audit of the company within the specified time. Therefore, the matter of becoming the company's audit institution has not been reviewed and approved.

*ST Zhongtian said that it will appoint an auditor as soon as possible.

　　"Since the implementation of the new securities law, the crackdown on illegal and criminal acts in the securities market by regulatory agencies and judicial authorities has increased sharply, and the corresponding civil and criminal liability risks faced by counterfeiters and intermediaries have increased sharply. Therefore, we will no longer undertake high-risk projects.” Kuang Yuqing, founder of Lens Company Research, told the Securities Daily reporter, “Any listed company that cannot hire an auditing agency should be focused on by regulators. Delisting is not an evasion of criminal and civil liability. For such companies, it is best to file a case for investigation, or consider forcibly designating audit institutions by regulatory agencies, investor rights protection organizations, and industry associations to settle in to clarify the problem.”

　　(Securities Daily)