| In recent years,China’s capital diversification continues to improve and develop.More and more enterprises want to obtain more financial support through IPO,so as to expand the scale of enterprises and improve the level of profitability.In the verification of IPO listing by CSRC,whether the enterprise’s finance is standardized is one of the key verification objectives of CSRC.So for CPA,standardizing the financial management of IPO enterprises is also an important step in IPO guidance.It is a complex and systematic work for certified public accountants to guide the financial standardization of IPO enterprises.It needs to find the financial problems of enterprises through various procedures and methods in a long period of time,and put forward corresponding measures.Many enterprises are frustrated on the way of IPO.The main reason is that the financial management of enterprises is not standardized,which eventually leads to the failure of listing.Therefore,how to improve the level of enterprise management,promote the pace of enterprise listing,and pass the review of the Securities Regulatory Commission with more certainty has become a practical topic.This paper selects the accounting firm’s guidance on financial standardization of LY education,an art training enterprise of offline education,as the research object,and expounds the shortcomings of LY education in financial standardization and how certified public accountants find them.Ly Education launched the gem IPO project in2017.On July 6,2020,LY education disclosed the prospectus and planned to be listed on the gem.In August,the IPO of LY education on the gem was accepted by Shenzhen Stock Exchange and formally reviewed.On September 25,due to the update of financial data,LY education temporarily suspended the GEM Listing review.On February 23,2021,LY education successfully passed the meeting.In this paper,the CPA should standardize the financial work when guiding the IPO of enterprises,and strictly require the basic accounting work and internal control of enterprise finance,and point out the key points that the CPA should pay attention to when carrying out the financial standardization,so as to lay a good foundation for the listing of enterprises and make the financial aspects of enterprises pass the strict examination of the CSRC To improve the probability of passing the meeting. |
