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China requires internal control reports by listed companies

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08 Dec 2005

The China Securities Regulatory Commission – China's securities regulator – is requiring that a company listed on a Chinese stock exchange must (a) perform a self-assessment of its internal controls and (b) engage an external auditor to evaluate its internal controls and comment on its self-assessment report.

This requirement, which is effective for 2005 calendar year-end audits, is similar to that in Section 404 of the US Sarbanes-Oxley Act. Here is the new (PDF 169k, Chinese only).

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