Article 39 of Auditing Standards 150 1 stipulates that the audit report shall be signed by two certified public accountants.

Therefore, the accountant's signature may not appear in the annual report, but it should appear in the independent audit report.

Some publicly disclosed audit reports of listed companies do not have the signature of certified public accountants.

It's not a big problem, but even the handwritten pages are not scanned and uploaded, giving people the impression that the management is indifferent or the position of the firm is too weak.