| Announcement of the China Securities Regulatory Commission on Matters concerning Effectively Completing the Audit and Disclosure of the Current Annual Reports of Listed Companies and Other Companies | | 中国证监会关于做好当前上市公司等年度报告审计与披露工作有关事项的公告 |
| (Announcement No. 22 [2020] of the China Securities Regulatory Commission) | | （中国证券监督管理委员会公告〔2020〕22号） |
| The Announcement on Matters concerning the Effective Audit and Disclosure of the Current Annual Reports of Listed Companies and Other Companies is hereby issued and shall come into force on the date of issuance. | | 现公布《关于做好当前上市公司等年度报告审计与披露工作有关事项的公告》，自公布之日起施行。 |
| China Securities Regulatory Commission | | 中国证监会 |
| April 7, 2020 | | 2020年4月7日 |
| Announcement on Matters concerning Effectively Completing the Audit and Disclosure of the Current Annual Reports of Listed Companies and Other Companies | | 关于做好当前上市公司等年度报告审计与披露工作有关事项的公告 |
| For the purposes of effectively completing the prevention and control of the COVID-19 Outbreak and the audit and disclosure of current annual reports of relevant listed companies, companies whose corporate bonds are listed, and companies whose stocks are traded on other national securities transaction venues approved by the State Council (hereinafter referred to as “companies”) in an overall manner, appropriately resolving the practical difficulties faced by relevant companies and accounting firms, maintaining the order of the capital market, and protecting the lawful rights and interests of investors, relevant matters are hereby announced as follows according to the Securities Law, the Emergency Response Law and other laws and regulations. | | 为统筹做好当前有关上市公司、公司债券上市交易的公司和股票在国务院批准的其他全国性证券交易场所交易的公司（以下简称公司）的新冠肺炎疫情防控工作和年度报告审计与披露工作，妥善解决有关公司和会计师事务所面临的实际困难，维护资本市场秩序，保护投资者合法权益，根据《证券法》《突发事件应对法》等法律法规规定，现将有关事项公告如下。 |
| I. The Securities Law and other laws and regulations shall be strictly complied with, those to be disclosed shall be disclosed as much as possible under the premise of ensuring quality, the audit and disclosure of annual reports of companies for 2019 shall be actively completed as scheduled. An accounting firm responsible for the audit of annual reports shall, while effectively completing the work of epidemic prevention and control, and under the premise of ensuring quality, strengthen the use of alternative audit methods such as remote audit and audit procedures, and spare no efforts to promote the audit work. For the audit work that must be carried out on site for physical inventory and original examination documents and invoices, the work sequence shall be effectively arranged for and on-site audit work shall be conducted in a timely manner where the conditions are met. A company shall strengthen communication with the accounting firm, appoint necessary personnel, prepare for and provide financial accounting statements and other accounting materials and related vouchers in a timely manner, and cooperate with the accounting firm to effectively complete the audit work. | | 一、要严格遵守《证券法》等法律法规的规定，在保证质量的前提下应披尽披，积极按期完成公司2019年年度报告的审计与披露工作。负责年度报告审计的会计师事务所要在做好疫情防控工作的同时，在保证质量的前提下，加强远程审计等替代审计方式和审计程序的运用，抓紧推进审计工作。对实物盘点、检查文件单据原件等必须现场开展的审计工作，要安排好工作时序，在具备条件时及时赴现场开展审计工作。公司要加强与会计师事务所的沟通，配备必要人员，及时准备并提供财务会计报表等会计资料及相关凭证，配合会计师事务所做好审计工作。 |
| II. A company that fails to disclose the annual reports audited by an accounting firm in accordance with the provisions of the Securities Law as it or the accounting firm entrusted by it is unable to complete the audit work due to the epidemic situation shall issue an interim report before April 30, 2020, explain the reasons and basis for failure to make disclosure according to the provisions, the progress of audit, and the expected time for disclosure on the basis of the facts, and make sufficient risk disclosure; and the accounting firm responsible for the audit of the annual financial accounting reports shall make special written explanations on the reasons for failure to issue audit reports, the progress of audit, and the time expected for completing the audit, among others, which shall be disclosed with the interim report of the company. Within two months after the epidemic disappears, the company shall disclose the audited annual reports, no later than June 30, in principle. | | 二、公司因其自身或委托的会计师事务所受疫情影响无法完成审计工作，客观上不能按照《证券法》规定披露经会计师事务所审计的年度报告的，应当于2020年4月30日之前发布临时报告，据实说明不能按规定披露的理由和依据、审计进展情况及预计披露时间，进行充分的风险揭示；负责年度财务会计报告审计的会计师事务所应当就未能按规定出具审计报告的原因、审计进展情况以及预计完成审计报告的时间等作出专项书面说明，与公司临时报告一并披露。疫情影响因素消除后两个月内，公司应当披露经审计的年度报告，原则上不晚于6月30日。 |
| A company that is unable to disclose audited annual reports as scheduled due to the circumstances specified in the preceding paragraph may firstly disclose the main operating results before April 30, 2020, make an explanation in accordance with the provisions of the preceding paragraph, and disclose audited annual reports in a supplementary and timely manner. | | 公司因前款规定情形不能按期披露经审计的年度报告的，可以在2020年4月30日前先行披露主要经营业绩，并按前款规定作出说明，及时补充披露经审计的年度报告。 |
| A company that postpones the disclosure of audited annual reports for 2019 in accordance with this Announcement shall effectively coordinate with the disclosure of reports for the first quarter of 2020 and the time of holding an annual general meeting of shareholders for 2019. | | 公司按照本公告延期披露经审计的2019年年度报告的，应做好与2020年一季度报告披露和2019年年度股东大会召开时间之间的协调衔接。 |
| III. The Shanghai Stock Exchange, the Shenzhen Stock Exchange, and National Equities Exchange and Quotations Co., Ltd. shall strengthen guidance for the audit and disclosure of annual reports, arrange for special persons to answer phones and receive faxes or e-mails in a timely manner, and respond to inquiries in a timely manner to provide support for the implementation of work by companies and accounting firms. | | 三、上海证券交易所、深圳证券交易所、全国中小企业股份转让系统有限责任公司要强化对年度报告审计与披露工作的指导，安排专人及时接听电话、接收传真或电子邮件，及时回复咨询，为公司、会计师事务所开展工作提供支持。 |
| All dispatched institutions of the China Securities Regulatory Commission (“CSRC”) shall effectively provide services for the audit and disclosure of annual reports of companies, coordinate with the resolution of practical problems, and support the disclosure of annual reports according to the provisions. | | 证监会各派出机构要为公司年度报告审计及披露工作做好服务，协调解决现实问题，支持按规定披露年度报告。 |
IV. Where a relevant company and accounting firm cannot conduct audit or disclosure of annual reports according to the Securities Law due to the epidemic, which is a force majeure, and the securities transaction venue shall not take such measures as suspending transaction, issuing risk warning for delisting, or termination of listing for such reason within the period that relevant company delays disclosure according to this Announcement; and the CSRC shall not impose administrative penalties upon the relevant company or accounting firm for such reason.
．．．．．． | | 四、对于确因疫情影响，有关公司和会计师事务所客观上不能按照《证券法》规定完成年度报告的审计和披露工作，属于不可抗力造成的，证券交易场所在有关公司按本公告延迟披露的期限内，不因此而对有关证券采取停牌、退市风险警示、终止上市 （挂牌）等措施；证监会依法不因此而对有关公司和会计师事务所进行行政处罚。
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