Notice of the China Securities Regulatory Commission on Issues Related to the Auditing of Companies that Issue Domestically Listed Foreign Investment Shares (B-shares)

中国证券监督管理委员会关于发行境内上市外资股的公司审计有关问题的通知

Promulgating Institution: China Securities Regulatory Commission

Document Number: Zheng Jian Kuai Ji Zi [2007] No. 30

Promulgating Date: 09/12/2007

Effective Date:09/12/2007

颁布机关:中国证券监督管理委员会

文      号:证监会计字[2007]30号

颁布时间:09/12/2007

实施时间:09/12/2007

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正文

To all the listed companies and relevant accounting firms: 

With effect from the implementation of the new accounting and auditing standards this year, China's accounting and auditing standards have achieved substantial consistency with the international accounting and auditing standards. In view of this situation, the requirement that a company issuing B-shares shall carry out overseas audit in addition to engaging an accounting firm qualified for securities and futures business, as provided in the relevant standards on information disclosure promulgated by the China Securities Regulatory Commission, shall no longer be effective.

    各上市公司，相关会计师事务所:

   今年以来，随着新会计、审计准则的实施，我国会计、审计准则与国际会计、审计准则之间已实现实质性趋同。鉴于这种情况，此前我会发布的相关信息披露规范中，有关发行境内上市外资股的公司在聘请具有证券期货相关业务资格会计师事务所审计的同时进行境外审计的要求不再实施。

The provisions concerning the requirement of overseas audit for companies issuing B-shares, as specified in Article 87 of the Standards for Contents and Formats of Information Disclosure by Companies for Public Issuance of Securities No. 1---Prospectus Standard (2006 Revised) (Zheng Jian Fa Xing Zi [2006] No. 5) and Article 9 of the Standards for Contents and Formats of Information Disclosure by Companies for Public Issuance of Securities No. 2---Content and Format of Annual Reports Standard (2005 Revised) (Zheng Jian Gong Si Zi [2005] No. 141 shall be repealed as of the promulgation date of this Notice.

    自本通知发布之日起,《公开发行证券的公司信息披露内容与格式准则第1号——招股说明书(2006年修订)》(证监发行字[2006]5号)第八十七条、《公开发行证券的公司信息披露内容与格式准则第2号-年度报告的内容与格式(2005年修订)》(证监公司字[2005]141号)第九条中涉及发行境内上市外资股的公司境外审计要求的规定予以废止。