| 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 | | 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 |
| (Issued by the Announcement No. 157 [2001] of the China Securities Regulatory Commission on December 22, 2001; revised in accordance with the Announcement No. 7 [2018] of the China Securities Regulatory Commission on April 19, 2018; and amended in accordance with the Decision of the China Securities Regulatory Commission to Amend Certain Securities and Futures Regulatory Documents on March 20, 2020) | | （2001年12月22日证监发[2001]157号发布 2018年4月19日中国证券监督管理委员会公告[2018]7号修订 根据2020年3月20日中国证券监督管理委员会《关于修改部分证券期货规范性文件的决定》修正） |
| 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》（以下简称“《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. The aforesaid “non-unqualified opinion” means the qualified opinion, adverse opinion or a disclaimer of opinion issued by 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。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 in compliance with the provisions of the Securities Law shall establish and improve a sound internal control quality mechanism, and guarantee that CPAs offer appropriate audit opinions. | | 第三条 符合《证券法》规定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。 |
| ．．．．．． | | ．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥300.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |