Scheme f Pilot Audit by Accounting Firms for H Share….docVIP

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Scheme f Pilot Audit by Accounting Firms for H Share….doc

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Scheme of Pilot Audit by Accounting Firms for H Share Enterprises Upon approval by the officials of the Ministry of Finance (MOF) and the China Securities Regulatory Commission (CSRC), the Accounting Department of the MOF and the Accounting Department of the CSRC have decided to conduct the pilot work for mainland accounting firms to audit H share enterprises according to the “Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA)”, the “Joint Declaration on the Converged China Accounting Standards for Business Enterprises and Hong Kong Financial Reporting Standards” and the “Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the Converged China Auditing Standards and Hong Kong Auditing Standards”. The following scheme of pilot work is put forward to boost China’s CPA industry, promote the mainland accounting firms to audit H share enterprises in an orderly way, form a win-win situation with Hong Kong’s accounting industry, and safeguard the interests of H share investors and the sound development of both capital markets. I. Pilot Principles The following principles shall be adhered to in the pilot work to ensure that the accounting firms participating in the pilot can conduct high-quality audit towards the H share enterprises: (1) strictly conforming to the requirements and giving top priority to quality. Accounting firms conducting audit towards H share enterprises shall accommodate themselves to the requirements for the CPA profession raised by mainland enterprises’ listing in Hong Kong, and shall have professional competence and social recognition. (2) selecting according to qualification and developing steadily. In the initial stage of the pilot, a small number of eligible accounting firms shall be selected to conduct audit towards H share enterprises. The scope of pilot will be expanded prudentially at a proper time according to the specific situation. (3) applying voluntarily a