EPISODE · Apr 30, 2026 · 12 MIN
注册会计师 综合二 公司治理12 吃透证券欺诈三大核心考点
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解证券欺诈三大核心考点——虚假陈述连带责任与特别代表人诉讼、内幕交易知情人天罗地网、短线交易6个月穿透连坐。【核心案例】 会计师签不实报告=几亿连带赔偿；发牌荷官端茶服务员监控保安=知情人；妻子6个月内买卖=高管背锅没收收益；朋友听内幕亏钱=仍算内幕交易。【关键词】 虚假陈述、填平原则、特别代表人诉讼、内幕交易、知情人名单、证券服务机构、短线交易、6个月时间轴、配偶父母子女穿透、董事会收回收益
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注册会计师 综合二 公司治理12 吃透证券欺诈三大核心考点
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This episode is 12 minutes long.
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This episode was published on April 30, 2026.
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