The SFC signs a tri-partite MOU on audit working papers with the MOF and CSRC

To smoothen the process of obtaining audit working papers kept in the Mainland in respect of Hong Kong listed Mainland companies, the SFC has recently entered into a tri-partite MoU with the MoF and CSRC. This client briefing will discuss why the SFC needs to access audit working papers held in the Mainland, the scope of the MoU and its implications on the SFC’s enforcement capabilities going forward.

為了让获取香港上市内地公司存放于内地的审计工作底稿的过程更加顺畅，香港证监会近期与财政部和中国证监会签订了三方合作备忘录。本客户通报将讨论为何香港证监会需要取得存放于内地的审计工作底稿、该备忘录的范围及其对日后香港证监会之执法能力的影响。