Ministry of Finance, Tentative Measures for Filings in Connection with the Engagement by Foreign Accounting Firms in the Auditing of Financial Reports Relating to the Offering of Bonds on the National Interbank Bond Market by Foreign Institutions

财政部境外会计师事务所从事全国银行间债券市场境外机构债券发行相关财务报告审计业务报备暂行办法

June 07, 2019 | BY

Susan Mok

Foreign accounting firms are required to make filings for auditing of bond offerings

Clp Reference: 3100/19.03.26 Promulgated: 2019-03-26 Effective: 2019-03-26
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Issued: March 26, 2019

Effective: as of date of issuance

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Main contents: A foreign accounting firm that engages in the auditing of the financial reports relating to the offering of bonds on the national interbank bond market by a foreign institution shall carry out its first filing with the Ministry of Finance no later than 20 working days before the foreign institution submits its bond offering application and carry out annual filings with the Ministry of Finance by May 31 of each year during the life of the bonds (Article 3).

| clp reference:3100/19.03.26 issued:2019-03-26 effective:2019-03-26

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