| 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) | | 全国中小企业股份转让系统有限责任公司关于修订《挂牌公司信息披露及会计业务问答（四）--业绩预告、业绩快报与签字注册会计师定期轮换》的公告 |
| (Announcement No. 103 [2020] of the National Equities Exchange and Quotations Co., Ltd.) | | （股转系统公告〔2020〕103号） |
| 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. | | 为进一步落实差异化信息披露要求，根据《全国中小企业股份转让系统挂牌公司信息披露规则》对不同层级挂牌公司业绩预告、业绩快报以及签字注册会计师定期轮换的差异化规定，全国股转公司修订了《挂牌公司信息披露及会计业务问答（四）--业绩预告、业绩快报与签字注册会计师定期轮换》，现予以发布，自发布之日起施行。 |
| | 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：挂牌公司信息披露及会计业务问答（四）--业绩预告、业绩快报与签字注册会计师定期轮换 |
| National Equities Exchange and Quotations Co., Ltd. | | 全国中小企业股份转让系统有限责任公司 |
| 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 | | 挂牌公司信息披露及会计业务问答（四）--业绩预告、业绩快报与签字注册会计师定期轮换 |
| I. How shall the regular rotation of signatory certified public accountants for quoted companies at the selection layer be implemented? | | 一、精选层挂牌公司签字注册会计师的定期轮换应如何执行？ |
| 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：根据《关于证券期货审计业务签字注册会计师定期轮换的规定 |
| 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）签字注册会计师连续为某一挂牌公司提供审计服务，不得超过五年。但两名签字注册会计师为同一挂牌公司连续提供审计服务的期限在同一年度达到五年的，可以由一名签字注册会计师延期为该挂牌公司提供审计服务，延期不得超过一年。 |
| 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）签字注册会计师由于工作单位变动，在不同会计师事务所连续为同一挂牌公司提供审计服务的期限应当合并计算。 |
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）签字注册会计师已连续为同一挂牌公司提供五年审计服务并被轮换后，在两年以内，不得重新为该公司提供审计服务。根据第（一）条规定延期的签字注册会计师延期后被轮换的，在两年以内，不得重新为该公司提供审计服务。
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