中国证券监督管理委员会关于B股上市公司中期财务报告审计问题的

证监国字[1998]16号
颁布日期：19980711 　实施日期：19980711 　颁布单位：中国证券监督管理委员会

　　ZhengJianGuoZi [1998] No.16

　　July 11, 1998

　　According to the newly amended¹ No.3 Rules Concerning Information Disclosure of Public Listed Companies, Contents and Forms of Mid-term-Report, security companies whose shares are under special treatment, that intend to apply for share allotment in the latter half of the year, or that propose plans of sharing bonus or of converting public accumulated funds into share capital to be implemented² in the latter half of the year, and those are in circumstances of other forms recognized by the Commission and Stock Exchanges, must be audited³. Companies with foreign capital listed in domestic markets (including those issue A shares concurrently) shall, in principle, be subject to the Rules. However, auditing⁴ of their mid-term reports may be applied⁵ to the following provisions:

　　1. With regard to companies whose share are under special treatment, only domestic auditing of mid-term financial report (refers to the auditing by Chinese CPAs of financial reports produced in line with Chinese accounting⁶ standards according to the independent auditing principle of Chinese CPAs, hereinafter the same) is required and overseas auditing (refers to the auditing of financial reports adjusted in line with international accounting standards or accounting standards of major overseas financing venues⁷ according to international auditing principles or auditing principles of major overseas financing venues, hereinafter the same) and review is not required.

　　2. Companies that intend to apply for share allotment in the latter half of the year may not conduct mid-term domestic, overseas auditing and review. However, valid⁸ domestic auditing report must be attached, according to respective requirement of the Commission, when materials of applying for share allotment are submitted. Valid overseas auditing report must be submitted if required by security regulatory authorities of major overseas financing venues.

　　3. With regard to companies that propose plans of sharing bonus or of converting public accumulated funds into share capital to be implemented in the latter half of the year, no overseas auditing or review is required.