Legal analysis: China Securities Regulatory Commission and relevant authorities in the State Council supervise and manage the filing behavior of securities service institutions engaged in securities service business according to law. The filing of the securities service business of securities service institutions by the China Securities Regulatory Commission and the relevant authorities in the State Council does not represent the recognition of the practicing ability of securities service institutions. Article 2 An accounting firm engaged in the following securities business shall file with the China Securities Regulatory Commission and the relevant competent authorities in the State Council in accordance with these Provisions: issue audit reports on financial statements, internal control, internal control verification, capital verification, profit forecast and other documents stipulated by the China Securities Regulatory Commission and the relevant competent authorities in the State Council; Issue audit reports on financial statements, internal control audit reports, internal control verification reports, capital verification reports, profit forecast audit reports of securities companies and their asset management products, as well as other documents stipulated by China Securities Regulatory Commission and relevant competent departments in the State Council.

Legal basis: Article 54 of the Securities Law of People's Republic of China (PRC) prohibits employees of financial institutions such as securities trading places, securities companies, securities registration and settlement institutions and securities service institutions, and staff of relevant regulatory departments or trade associations from engaging in securities trading activities related to this information in violation of regulations, or explicitly or implicitly engaging in related trading activities by using other undisclosed information other than insider information obtained by taking advantage of their positions. Those who use undisclosed information to conduct transactions and cause losses to investors shall be liable for compensation according to law.