Consulting on an IPO subscription issue, thank you!

It’s been years since I last subscribed to a new stock offering. Now I have some market value and want to participate in a new stock. I’ve forgotten all the rules. Consulting friends.
All the market value is in account A, and account B has been empty for years. Can I use account B to subscribe to new stocks? I remember that in the Shanghai market, it was possible, but for the Shenzhen market, you needed to buy 100 shares in account B. Is that still the case?
I asked deepseek, and he said that for account B, you don’t need to buy stocks in either Shanghai or Shenzhen markets. It seems he might have been mistaken. Asking friends—what are the current rules?

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