China Securities Regulatory Commission, Questions and Answers on the Standards for Information Disclosure by Companies That Offer Securities to the Public No.6 ?Remuneration Payments to Accounting Firms and the Disclosures Thereof

中国证券监督管理委员会公开发行证券的公司信息披露规范问答第6号 ﹣ 支付会计师事务所报酬及其披露

January 31, 2002 | BY

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Issued: December 24 2001Main contents: The Answers clarify that a listed company should disclose in its annual report the decision procedure in regard…

Clp Reference: 2330/01.12.24 Promulgated: 2001-12-24

Issued: December 24 2001

Main contents: The Answers clarify that a listed company should disclose in its annual report the decision procedure in regard to remuneration payments to accounting firms (Item One). The report should also divide financial audit expenses (e.g. audits spent on financial reports) and non-financial audit expenses (e.g. asset valuation expenses) (Item Two).
Related legislation: Standards for Listed Companies Shareholders?Meetings Opinion (Amended 2000), May 18 2000, CLP 2000
No.6 p5; Contents and Formats for Information Disclosures by Companies That Offer Securities to the Public Guidelines (No. 2): Contents and Format of Annual Reports (2001 Revised Version) and Professional Ethics of China Certified Public Accountants Basic Guidelines

clp reference:2330/01.12.24promulgated:2001-12-24

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