立信会计师事务所（特殊普通合伙）辽宁分所

Shu Lun Pan (hereinafter referred to as "Shu Lun Pan"), founded by the renowned Chinese accounting expert Pan Shu Lun in Shanghai in 1927, is one of the earliest and most influential accounting firms in China. It was re-established in 1986. In June 2000, Shu Lun Pan Certified Public Accountants Co., Ltd. was established by Zhu Jiandi, Li Deyuan, Zhou Qi, Dai Dingyi, Zheng Guoqiong, Wang Dexia, Qian Zhiang, Shi Guoliang, and Meng Rongfang, with a registered capital of 5 million yuan. Approved by the state, it independently conducts certified public accounting services and has the qualifications for securities and futures-related businesses. According to the Sarbanes-Oxley Act, non-U.S. auditing institutions must be registered with the PCAOB (Public Company Accounting Oversight Board) to audit U.S. public companies' overseas subsidiaries. Shu Lun Pan obtained this qualification in August 2004.

After nearly a decade of rapid growth, Shu Lun Pan has achieved leading positions in terms of business scale, quality of practice, and social image. Since 2001, it has consistently ranked first in the number of domestic listed company audit reports issued nationwide. According to the rankings of top 100 Chinese accounting firms, Shu Lun Pan ranked fifth consecutively from 2002 to 2006 (the top four were Sino-foreign joint ventures established by international accounting firms). In 2007, 2008, and 2009, Shu Lun Pan ranked sixth (based on total revenue, it remained fifth).

In January 2009, Shu Lun Pan joined BDO International, expanding its services to include audits for overseas clients. From 2000 to 2010, with approval from the Ministry of Finance of the People's Republic of China, Shu Lun Pan successively established branches in Xinjiang, Jiangsu, Hangzhou, Beijing, Shanxi, Shenzhen, Yunnan, Sichuan, and Xiamen, making it one of the most influential cross-regional accounting firms in the country.

Shu Lun Pan now employs nearly 3,000 people, including over 700 certified public accountants. Its headquarters is in Shanghai, comprising over 30 audit departments, 5 international audit departments, and other departments such as internal audit, technology, training, and management consulting. Its client base spans the entire country, including nearly 130 listed companies and over 2,000 foreign-invested enterprises. Additionally, it provides audit and related services to numerous commercial banks, securities companies, futures brokerage firms, insurance companies, funds, and large state-owned and private enterprises.

Independence, fairness, and objectivity have always been the guiding principles of Shu Lun Pan. In this era of credit economy and information society, Shu Lun Pan continues to adhere to professional ethics, emphasizes the quality of practice, and offers high-quality and reliable services to both domestic and international clients.