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Notice by the Shanghai Stock Exchange of Amending Several Articles of the Rules Governing the Listing of Stocks on the Shanghai Stock Exchange | | 上海证券交易所关于修改《上海证券交易所股票上市规则》若干条文的通知 |
(No. 20 [2018] of the Shanghai Stock Exchange) | | (上证发〔2018〕20号) |
All market participants: | | 各市场参与人: |
In order to further regulate the governance of listed companies, the Shanghai Stock Exchange (hereinafter referred to as the “SSE”) has amended the Rules Governing the Listing of Stocks on the Shanghai Stock Exchange (2014 Revision) by adding relevant articles as follows: | | 为进一步规范上市公司治理,上海证券交易所(以下简称本所)对《上海证券交易所股票上市规则(2014年修订)》进行了修改,新增了相关条文如下: |
I. One article is added as Article 3.1.6: “A listed company shall establish an audit committee under the board of directors, and its internal audit department shall be responsible and report to the audit committee. A majority of members of the audit committee shall be independent directors any of whom shall serve as its convener and at least one of whom shall be an accounting professional.” ...... | | 一、新增一条作为第3.1.6条:“上市公司应当在董事会下设立审计委员会,内部审计部门对审计委员会负责,向审计委员会报告工作。审计委员会中独立董事应当占半数以上并担任召集人,且至少有一名独立董事是会计专业人士。” ...... |
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