Issued: March 17 2003Main contents: Newly established enterprises other than small enterprises and financial enterprises shall audit and prepare financial…
Issued: May 20 2003Main contents: Upon expiration of the offer period of a takeover, if the equity distribution of the target company does not comply with…
Issued: May 12 2003Effective: June 1 2003Main contents: Parts One and Two cover the use and foreign exchange settlement of foreign and domestically issued…
Issued: February 28 2003Main contents: If the China Securities Regulatory Commission (CSRC), in its examining the initial public offering application documents,…
Issued: May 13 2003Effective: July 1 2003Main contents: The Guidelines describe each major element (e.g. opening paragraph, opinion paragraph) of an audit…
Issued: April 29 2003Main contents: The Circular prohibits securities companies from raising funds from specified or unspecified investors for a collective…
Issued: April 14 2003Effective: July 1 2003Main contents: The revised Guidelines now require an audit report to include an introductory paragraph and the…
Issued: January 14 2003Effective: July 1 2003Main contents: When defining the term "events after the balance sheet date", the revised Guidelines make it…