To be responsible, evaluation is not necessary, but audit is necessary. This is not a clear legal provision, but an indispensable link in practice and a requirement of the CSRC. Where a limited liability company is changed into a joint stock limited company as a whole, it must be converted into shares at book value. Book value is something that the company can't produce statements. The CSRC will not approve it, and it must be audited by an accounting firm with securities business qualifications. If it is not audited, it will constitute a capital contribution defect, because it is likely that the company's own table is wrong, then the whole share conversion process is wrong, which may involve the problem of false capital contribution. The overall restructuring does not need to be evaluated, but everyone should evaluate it in actual operation, so as to compare the audit value. If it is not an overall change, it must be evaluated and audited.
I seriously remind you: without brokers and accountants, don't do share reform. Listing is not that simple. Before the share reform, the problems in the limited company period should be handled well. Once the share reform, many things can't be redeemed. Moreover, the company is not in a hurry to make a share reform when it goes public, so it is enough to report it to counseling after the change.