8月18日，深交所官网宣布中止比亚迪半导体上市审核，深交所表示，“因发行人律师北京市天元律师事务所被中国证监会立案调查，根据《深圳证券交易所创业板股票发行上市审核规则》第六十四条的相关规定，本所中止其发行上市审核”。

据AI财经社报道，与天元一同被展开调查的中介机构包括华龙证券、中兴财光华会计师事务所、开元资产评估。受四家机构影响，目前共有42家拟IPO项目遭中止审查，18家上市公司资本项目搁浅。

根据创业板《发行上市审核规则》第六十四条，“发行人的保荐人或者签字保荐代表人、证券服务机构或者相关签字人员正在被中国证监会立案调查……尚未结案，本所将中止发行上市审核”。

本次遭受影响企业中最受关注的是比亚迪分拆上市的比亚迪半导体。比亚迪半导体从事计算机、通信和其他电子设备制造业，其IPO项目6月29日受理，招股书中预期募资金额为26.86亿元。

根据深交所规定，比亚迪半导体可在针对律所的调查结束后继续申请，或者更换律所，更换后的法律顾问应“自中止审核之日起三个月内完成尽职调 查，重新出具相关文件，并对原证券服务机构出具的文件进行复核，出具复核意见”。

另据路透社援引科创板日报报导，截至21日晚间，八家正于科创板IPO的企业审核状态在更新后变为“中止（其他事项）”，其中5家涉“北京天元”。

Bunch of IPOs on suspension following probe into Tian Yuan Law Firm

On August 18, Shenzhen Stock Exchange announced that it had suspended the IPO application of BYD Semiconductor, a spin-off of carmaker BYD, for “the issuer’s lawyer, Beijing Tian Yuan Law Firm, is under investigation of China Security Regulatory Commission (CSRC)”.

According to local media AI Finance & Economics, the CSRC has launched a probe into Tian Yuan, as well as accountancy firm Zhongxing Caiguanghua, securities management firm Hualong and asset management firm Kaiyuan Assets on the same day.

42 companies associated with these four agencies were forced to put their listing plans on hold. Another 18 listed firms had to halt their financial restructuring plans.

According to Reuters, eight IPO applications on Shanghai’s STAR Market were also suspended and five of them had Tian Yuan as the legal counsel.

BYD Semiconductor filed for Shenzhen’s GEM listing back in June and planned to raise $413.83 million. According to the Shenzhen Exchange’s rules, BYD Semiconductor and the others can resume applications when the investigation into the law firm is completed or if they change their law firms, and the new advisers have three months to conduct due diligence and check the work of the previous lawyers.

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