Legal basis: Article 9 of the Measures for the Administration of Acquisition of Listed Companies. When purchasing a listed company, the purchaser shall employ a professional institution as a financial consultant in accordance with the provisions of the Securities Law. If the purchaser fails to hire a financial consultant in accordance with the provisions of these Measures, he may not acquire a listed company. Financial advisers should be diligent and conscientious, abide by industry norms and professional ethics, maintain independence, and ensure the authenticity, accuracy and integrity of the documents they produce and issue. If the financial adviser believes that the purchaser damages the legitimate rights and interests of the acquired company and its shareholders by taking advantage of the acquisition of a listed company, he shall refuse to provide financial advisory services to the purchaser. Financial advisers shall not instruct, assist or cooperate with clients to prepare or disclose reports and announcement documents with false records, misleading statements or major omissions, engage in unfair competition, or seek illegitimate interests by taking advantage of the acquisition of listed companies. Securities service institutions and their employees who issue asset appraisal reports, audit reports and legal opinions for the acquisition of listed companies shall abide by laws, administrative regulations, relevant provisions of the China Securities Regulatory Commission and relevant rules of the stock exchange, follow industry-recognized business standards and ethics, be honest and trustworthy, be diligent and conscientious, and be responsible for the authenticity, accuracy and completeness of the documents they produce and issue.