Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, Basic Guidelines for Internal Controls of Enterprises

财政部、中国证券监督管理委员会、审计署、中国银行业监督管理委员会、中国保险监督管理委员会企业内部控制基本规范

October 15, 2008 | BY

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First law on internal controls of enterprises.

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Issued: May 22 2008
Effective: July 1 2009
Interpreting Authorities: Ministry of Finance and other relevant departments of the State Council

Applicability: The Guidelines apply to large and medium-sized enterprises established in the PRC (Article 2).