1. Accepting the application documents for administrative license of listed companies by the acceptance department of China Securities Regulatory Commission according to the requirements of the Rules of Procedure for the Implementation of Administrative License of China Securities Regulatory Commission, the Measures for the Administration of Acquisition of Listed Companies and the Measures for the Administration of Major Asset Restructuring of Listed Companies, and forwarding them to the supervision department of listed companies according to the procedures. 2. After the application for administrative license for merger, acquisition and reorganization of listed companies is accepted in the first instance, the merger and reorganization supervision office of the supervision department of listed companies will determine the auditors according to the specific conditions of the application project, the relevant requirements for official evasion and the workload of auditors. 3. Feedback Forum The feedback forum mainly discusses the main issues of concern in the preliminary examination, the feedback opinions and other matters that need to be discussed at the meeting, and determines the feedback opinions and other audit opinions through collective decision-making. 4. Implement feedback. The applicant shall submit the feedback reply to the acceptance department within the specified time, and communicate with the auditor through conversation, telephone and fax. If you have any questions in the process of preparing the defense materials. 5. Review the special session. 6.M&A committee meeting. 7. Implement the audit opinions of M&A and the Restructuring Committee.