| Announcement of the China Securities Regulatory Commission | | 中国证券监督管理委员会公告 |
| (No. 7 [2018]) | | （〔2018〕7号） |
| Preparation Rules for Information Disclosure by Companies Offering Securities to the Public No. 14 – Non-Standard Audit Opinion and the Handling of the Matters Involved (2018 Revision) | | 《公开发行证券的公司信息披露编报规则第14号--非标准审计意见及其涉及事项的处理》（2018年修订） |
| For the purposes of regulating the disclosure of financial information by companies offering securities to the public and protecting the lawful rights and interests of investors, the China Securities Regulatory Commission (“CSRC”) has revised the Preparation Rules for Information Disclosure by Companies Offering Securities to the Public No. 14 – Non-Standard Audit Opinion and the Handling of the Matters Involved (2018 Revision), which are hereby issued and shall come into force on the date of issuance. | | 为规范公开发行证券的公司财务信息披露行为，保护投资者合法权益，我会修订形成了《公开发行证券的公司信息披露编报规则第14号--非标准审计意见及其涉及事项的处理》（2018年修订），现予以公布，自公布之日起施行。 |
| Annex: Preparation Rules for Information Disclosure by Companies Offering Securities to the Public No. 14 – Non-Standard Audit Opinion and the Handling of the Matters Involved (2018 Revision) | | 附件：公开发行证券的公司信息披露编报规则第14号--非标准审计意见及其涉及事项的处理（2018年修订） |
| China Securities Regulatory Commission | | 中国证监会 |
| April 19, 2018 | | 2018年4月19日 |
| Preparation Rules for Information Disclosure by Companies Offering Securities to the Public No. 14 – Non-Standard Audit Opinion and the Handling of the Matters Involved (2018 Revision) | | 公开发行证券的公司信息披露编报规则第14号--非标准审计意见及其涉及事项的处理(2018年修订) |
| Article 1 For the purposes of further improving the quality of information disclosure by companies offering securities to the public (hereinafter referred to as “companies”), regulating the information disclosure related to non-standard audit opinion on companies' financial statements and the matters involved, and protecting the lawful rights and interests of investors, these Provisions are developed in accordance with the Company Law of the People's Republic of China, the Securities Law of the People's Republic of China and other laws and regulations, and the relevant provisions of the China Securities Regulatory Commission (hereinafter referred to as the “CSRC”). | | 第一条 为进一步提高公开发行证券的公司(以下简称“公司”)信息披露质量，规范与公司财务报表非标准审计意见及涉及事项有关的信息披露行为，保护投资者合法权益，根据《中华人民共和国公司法》、《中华人民共和国证券法》等法律法规及中国证券监督管理委员会(以下简称“证监会”)的有关规定，制定本规定。 |
| Article 2 For the purposes of these Provisions, “non-standard audit opinion” means the non-unqualified opinion or unqualified opinion with explanatory notes issued by certified public accountants (CPAs) on financial statements. | | 第二条 本规定所称非标准审计意见是指注册会计师对财务报表发表的非无保留意见或带有解释性说明的无保留意见。 |
| The aforesaid “non-unqualified opinion” means the qualified opinion, adverse opinion or a disclaimer of opinion issued by CPAs on financial statements. | | 上述非无保留意见，是指注册会计师对财务报表发表的保留意见、否定意见或无法表示意见。 |
| The aforesaid “unqualified opinion with explanatory notes” means the unqualified opinion issued on financial statements with explanatory notes or paragraphs with significant uncertainties in continuous operation, or unqualified opinion in other information paragraphs containing an explanation on the failure to correct other information and a material misstatement. | | 上述带有解释性说明的无保留意见，是指对财务报表发表的带有强调事项段、持续经营重大不确定性段落的无保留意见或者其他信息段落中包含其他信息未更正重大错报说明的无保留意见。 |
| Article 3 An accounting firm qualified for conducting the securities or futures-related business shall establish and improve a sound internal control quality mechanism, and guarantee that CPAs offer appropriate audit opinions. | | 第三条 具有证券、期货相关业务资格的会计师事务所应当建立健全完善的内部质量控制机制，以保证注册会计师发表恰当的审计意见。 |
Article 4 A company shall strictly implement the provisions of accounting standards and the relevant information disclosure rules.
．．．．．． | | 第四条 公司应当严格执行会计准则及相关信息披露规范的规定。
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