May 31, 2010
---------------------
Monday
>>>Welcome visitor, you're not logged in.
Login   Subscribe Now!
Home User Management About Us Chinese
  Bookmark   Download   Print
Search:  serch "Fabao" Window Font Size: Home PageHome PageHome Page
 
Announcement of the National Equities Exchange and Quotations Co., Ltd. for Revising the Q&A on Information Disclosure and Accounting Business of Listed Companies (IV) —Performance Forecasts, Performance Brief and Regular Rotation of Signatory Certified Public Accountants (2020) [Effective]
全國中小企業股份轉讓系統有限責任公司關于修訂《掛牌公司信息披露及會計業務問答(四)——業績預告、業績快報與簽字注冊會計師定期輪換》的公告(2020) [現行有效]
【法寶引證碼】
 
  
  
Announcement of the National Equities Exchange and Quotations Co., Ltd. for Revising the Q&A on Information Disclosure and Accounting Business of Listed Companies (IV) —Performance Forecasts, Performance Brief and Regular Rotation of Signatory Certified Public Accountants (2020) 

全國中小企業股份轉讓系統有限責任公司關于修訂《掛牌公司信息披露及會計業務問答(四)--業績預告、業績快報與簽字注冊會計師定期輪換》的公告

(Announcement No. 103 [2020] of the National Equities Exchange and Quotations Co., Ltd.) (股轉系統公告〔2020〕103號)

For the purposes of further implementing the differentiated information disclosure requirements, according to the differentiated provisions of the Rules of the National Equities Exchange and Quotations for Information Disclosure of Quoted Companies on performance forecasts, performance brief and regular rotation of signatory certified public accountants, the National Equities Exchange and Quotations Co., Ltd. has revised the Q&A on Information Disclosure and Accounting Business of Listed Companies (IV)—Performance Forecasts, Performance Brief and Regular Rotation of Signatory Certified Public Accountants, which are hereby issued and shall come into force on the date of issuance. 為進一步落實差異化信息披露要求,根據《全國中小企業股份轉讓系統掛牌公司信息披露規則》對不同層級掛牌公司業績預告、業績快報以及簽字注冊會計師定期輪換的差異化規定,全國股轉公司修訂了《掛牌公司信息披露及會計業務問答(四)--業績預告、業績快報與簽字注冊會計師定期輪換》,現予以發布,自發布之日起施行。
 特此公告。
Annex: Q&A on Information Disclosure and Accounting Business of Listed Companies (IV)—Performance Forecasts, Performance Brief and Regular Rotation of Signatory Certified Public Accountants 附件:掛牌公司信息披露及會計業務問答(四)--業績預告、業績快報與簽字注冊會計師定期輪換
National Equities Exchange and Quotations Co., Ltd. 全國中小企業股份轉讓系統有限責任公司
February 21, 2020 2020年2月21日
Annex 附件
Q&A on Information Disclosure and Accounting Business of Listed Companies (IV)—Performance Forecasts, Performance Brief and Regular Rotation of Signatory Certified Public Accountants 掛牌公司信息披露及會計業務問答(四)--業績預告、業績快報與簽字注冊會計師定期輪換
I. How shall the regular rotation of signatory certified public accountants for quoted companies at the selection layer be implemented?   一、精選層掛牌公司簽字注冊會計師的定期輪換應如何執行?
A: According to the Provisions on the Regular Rotation of Signatory Certified Public Accountants for the Securities and Futures Auditing Business (No. 13 [2003], CSRC), regular rotation of signatory certified public accountants for quoted companies at the selection layer shall be implemented according to the following provisions: 答:根據《關于證券期貨審計業務簽字注冊會計師定期輪換的規定》(證監會計字[2003]13號),精選層掛牌公司簽字注冊會計師定期輪換應當按照以下規定執行:
1. A signatory certified public accountant shall consecutively provide audit services for a quoted company for no more than 5 years. However, where the time limit of two signatory certified public accountants consecutively providing audit services for a same quoted company reaches 5 years in a same year, a signatory certified public accountant may extend provision of audit services for the quoted company for no more than 1 year. (一)簽字注冊會計師連續為某一掛牌公司提供審計服務,不得超過五年。但兩名簽字注冊會計師為同一掛牌公司連續提供審計服務的期限在同一年度達到五年的,可以由一名簽字注冊會計師延期為該掛牌公司提供審計服務,延期不得超過一年。
2. Where a signatory certified public accountant consecutively provides audit services for a same quoted company at a different accounting firm due to change in the employer, the period shall be calculated on a consolidated basis. (二)簽字注冊會計師由于工作單位變動,在不同會計師事務所連續為同一掛牌公司提供審計服務的期限應當合并計算。
3. A signatory certified public accountant consecutively providing audit services for a same quoted company for 5 years that has been rotated shall no longer provide audit services for the company within 2 years. A signatory certified public accountant whose provision of services is delayed according to the provisions of Article 1 and that is rotated after delay shall no longer provide audit services for the company within 2 years. (三)簽字注冊會計師已連續為同一掛牌公司提供五年審計服務并被輪換后,在兩年以內,不得重新為該公司提供審計服務。根據第(一)條規定延期的簽字注冊會計師延期后被輪換的,在兩年以內,不得重新為該公司提供審計服務。
...... ......



Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . You can purchase a single article through Online Pay to immediately view and download this document. Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0712
Fax: +86 (10) 8266-8268
database@chinalawinfo.com


 


您好:您現在要進入的是北大法律英文網會員專區,如您是我們英文用戶可直接 登錄,進入會員專區查詢您所需要的信息;如您還不是我們 的英文用戶,請注冊并交納相應費用成為我們的英文會員 ;您也可通過網上支付進行單篇購買,支付成功后即可立即查看本篇法規。如有問題請來電咨詢;
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com


     
     
【法寶引證碼】        北大法寶www.heimapinpaisheji.com
Message: Please kindly comment on the present translation.
Confirmation Code:
Click image to reset code!
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials.
 
Home | Products and Services | FAQ | Disclaimer | Chinese | Site Map
©2012 Chinalawinfo Co., Ltd.    database@chinalawinfo.com  Tel: +86 (10) 8268-9699  京ICP證010230-8
热博rb88 <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <文本链> <文本链> <文本链> <文本链> <文本链> <文本链>