ASIAN REGULATORY ROUND UP – HONG KONG AND CHINA STRIKE DEAL OVER ACCESS TO AUDIT WORKING PAPERS
July 1st, 2019
A MEMORANDUM of understanding (MoU) has been signed by the Hong Kong Securities and Futures Commission (SFC) with China’s ministry of finance and the China Securities Regulatory Commission (CSRC) boosting SFC access to audit working papers from audits of HK-listed mainland companies. These are held within mainland China and the SFC has been seeking better access to improve investigations into mainland-based issuers, listed companies, related entities or persons. The ministry and CSRC have promised in the MoU full assistance to SFC requests for such audit ...
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