The Shaanxi Securities Regulatory Bureau issued a warning letter to Sigma Accounting Firm (Special General Partnership) and He Xueqi, Mu Peishan, regarding the income audit of the 2022 financial statement audit project for Xi'an Global Printing Co., Ltd. A special on-site inspection was conducted. It was discovered that there were the following issues during practice: First, risk assessment and response measures were inadequate, failing to identify errors in the application of the total amount payment method and net amount method. Second, testing was not conducted on some key control points. Third, the basis for impairment determination was insufficient, as accounts receivable that had been overdue by the balance sheet date and for which the client had been applied for property preservation by creditors were still recorded for impairment based on the aging method. These actions violated relevant regulations, and it was decided to issue a warning letter as an administrative regulatory measure to Sigma and the signing accountants He Xueqi and Mu Peishan.