Notice on the Work of Supplementary Audit of A Shares Company

关于A股公司做好补充审计工作的通知

Promulgating Institution:China Securities Regulatory Commission

Document Number: Zheng Jian Fa [2001] No. 162

Promulgating Date:12/30/2001

Effective Date:12/30/2001

Revision History:

This document has been declared repealed pursuant to theNotice of the China Securities Regulatory Commission on Ceasing to Implement the Special Audit Requirements for Certain Listed Companies promulgated on March 8, 2007.

颁布机关: 中国证券监督管理委员会

文      号:证监发[2001]162号

颁布时间:12/30/2001

实施时间:12/30/2001

修订记录:

根据2007年3月8日发布的《中国证券监督管理委员会关于不再实施特定上市公司特殊审计要求的通知》，此文件已被宣布废止。

Text

正文

All Companies to Make Initial Public Offering of Securities and to Be Listed, and Listed Companies to Re-raise Funds on the Securities Market after Being Listed:

In order to improve the quality of disclosure of financial information of listed companies and companies that plan to make public offering of securities and to be listed, and to protect legal rights and interests of investors, China Securities Regulatory Commission has promulgated No. 16 Rules on Compilation of Information Disclosure of Companies That Make Public Offering of Securities - Interim Rules on Supplementary Audit on A Shares Companies, which are required to be executed as of 1st January 2002. In order to do well the relevant work, we hereby notify as follows on the relevant matters:

    各拟首次公开发行股票并上市的公司、拟上市后在证券市场再筹资的上市公司:

    为了提高已上市和拟发行上市公司财务信息披露质量,保护投资者的合法权益,中国证监会颁布了《公开发行证券的公司信息披露编报规则第16号——A股公司实行补充审计的暂行规定》,要求从2002年1月1日起执行。为了做好相关的工作,现将有关事项通知如下:

I. As for the A Shares company that submits materials to this Commission from 1st April 2002 and applies for initial public offering of securities and being listed, supplementary audit shall be conducted on the financial report of the latest full accounting year and of the latest period in the application materials.

As for the A Shares company that submits materials to this Commission from 1st January to 31st March 2002 and applies for initial public offering of securities and being listed, no supplementary audit is required.

       一、2002年4月1日起向我会报送材料,申请首次公开发行股票并上市的A股公司,申报材料中最近一个完整会计年度及一期财务报告应进行补充审计。

    2002年1月1日至3月31日向我会报送材料,申请首次公开发行股票并上市的A股公司不需进行补充审计。

II. As for A Shares company that submits materials to this Commission from 1st January 2002 and applies for re-raising funds on the securities market, supplementary audit shall be conducted on its financial report of the latest full accounting year, and its financial report of the latest period shall be checked and approved by domestic and international certified public accountants' firms respectively. The company that is required, by the relevant provisions of China Securities Regulatory Commission, to have its statutory interim financial report audited by a domestic certified public accountants' firm shall provide supplementary financial report of the corresponding period audited by an international certified public accounts firm.

       二、2002年1月1日起向我会报送材料,申请在证券市场再筹资的A股公司,其最近一个完整会计年度的财务报告应进行补充审计,最近一期的财务报告应分别经国内、国际会计师事务所审阅。按中国证监会的有关规定,中期法定财务报告需经国内会计师事务所审计的公司,也需要提供经国际会计师事务所审计的同期补充财务报告。

III. As for the A Shares company that submits materials to this Commission from 1st January 2002 and applies for initial public offering of securities and being listed, or that re-raises funds on the securities market, no supplementary audit is required.

       三、2002年1月1日前已向我会报送材料,申请首次公开发行股票并上市,或在证券市场再筹资的A股公司,不需进行补充审计。

IV. This Notice shall take effect as of the issuance date.

December 30, 2001

       四、本通知自发布之日起施行。

二○○一年十二月三十日