Issuing a warning letter to the meeting refers to the supervision and management measures that the regulatory authorities issue a warning letter to certified public accountants when they have misconduct in the process of auditing activities.

Issuing a warning letter is a way of administrative handling by the CSRC, and it is also a supervision and management measure. If there are serious problems in the standardized operation of listed companies or related personnel, the CSRC will issue a warning letter to warn them. Since the certified public accountant has the right to sign, he can sign and seal the audit report issued and bear the main responsibility for the behavior of the audit process. If the certified public accountant has some problems in the audit report, monetary fund audit and other audits (such as unreasonable audit procedures for sales expenses, pending litigation, etc.). ), the CSRC will issue a warning letter and record it in the integrity file of the securities and futures market.