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中国证监会日前发布《关于发行境内上市外资股的公司审计有关问题的通知》通知,随着中国与国际会计、审计准则的趋同,境内上市外资股的公司,即B股公司,将不再需要境内外双重审计。这意味着中国在B股上市的境内公司在发行环节以及以后的财报审计中都不再强制聘请境外会计师事务所,股东可根据需要自行选择。
China Securities Regulatory Commission recently issued a circular on the issue of auditing of domestically listed foreign shares issued by the China Securities Regulatory Commission (“CSRC”). With the convergence of Chinese and international accounting and auditing standards, the companies listed on the foreign-funded shares in China, namely the B-share companies, will no longer need Domestic and foreign double audit. This means that domestic companies listed on the B-share of China no longer force overseas accounting firms to be engaged in the issuance and subsequent audits of their financial reports. The shareholders can choose according to their needs.