Notes: 1. The above data is reported by accounting firms, and the accounting firms are responsible for the truthfulness, accuracy and completeness of the data;

2. The number of audit engagements for stock issuance and proposed listing refers to the audit data of enterprises under review by securities trading venues as of April 30 of Year T. Enterprises under review include those under normal review and those that have completed review or registration but have not yet been listed or quoted; enterprises whose review or registration was terminated after April 30 are included. The number of annual report audit engagements for listed companies and quoted companies in Year T-1 refers to the audit data of listed companies and quoted companies as of April 30 of Year T; the number of audit engagements for corporate bond issuers (non-listed and non-quoted companies) refers to the audit data of bond issuers outstanding as of April 30 of Year T;

3. "Major industries" refers to the top five industries in the distribution of accounting firm clients. The number following each industry name indicates the number of clients. The industry classification follows the sector categories of the CSRC;

4. The number of practicing personnel refers to the data reported on the Unified Supervision Platform of the Certified Public Accountant Profession (formerly the Financial Accounting Industry Management System) as of December 31 of Year T-1;

5. The business revenue obtained in Year T-1 covers the period from January 1 to December 31 of Year T-1;

6. The data on handling and penalties for practice-related conduct in the past year covers the period from January 1 to December 31 of Year T-1;

7. Administrative penalties refer to warnings, fines, confiscation of business revenue and other penalties imposed by the Ministry of Finance and the CSRC on accounting firms and their practitioners for violating the "Certified Public Accountants Law" and the "Securities Law";

8. Securities market ban refers to the measure whereby a person engaged in securities business, for violating laws, administrative regulations or relevant provisions of the securities regulatory authority under the State Council, with serious circumstances, is prohibited from engaging in securities business or securities service business for a certain period up to life, from serving as a director, supervisor or senior manager of a securities issuer, or from trading securities on securities trading venues within a certain period;

9. Administrative measures include administrative measures taken by the Ministry of Finance and administrative regulatory measures taken by the CSRC.