蓝鲸新闻5月2日讯，近日，河南证监局发布行政监管措施决定书，剑指上会会计师事务所（特殊普通合伙）及相关责任人员尹超文、周奇龙。
决定书显示，上会会计师事务所（特殊普通合伙）及注册会计师尹超文、周奇龙在岷山环能高科股份公司向不特定合格投资者公开发行股票并在北京证券交易所上市项目审计过程中，存在以下问题：函证程序执行不到位；销售相关审计程序执行不到位；采购相关审计程序执行不到位；存货监盘程序执行不到位；审计底稿归档记录不规范。
上述行为违反了《非上市公众公司监督管理办法》《非上市公众公司信息披露管理办法》《北京证券交易所向不特定合格投资者公开发行股票注册管理办法》的规定。尹超文、周奇龙作为签字注册会计师，应对上述违规行为负主要责任。
对此，河南证监局决定对上会会计师事务所（特殊普通合伙）、尹超文、周奇龙采取出具警示函的行政监管措施，并记入证券期货市场诚信档案。
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