China Requires Auditors to Store Work Papers in Country (1)

May 10, 2024, 10:11 AM UTC

China is asking accounting firms to store their audit working papers within the country, according to interim measures issued jointly by the Ministry of Finance and Cyberspace Administration of China.

  • Audit firms’ encryption equipment should be set up within the country and operated and maintained by onshore team
  • For overseas regulatory agencies seeking to obtain domestic audit working papers, they need to go through corresponding cross-border regulatory cooperation mechanism and regulatory approvals
  • New rules to become effective Oct. 1
  • NOTE: US, China Reach Preliminary Deal in Push to Avoid Delistings

(Updates with details in 2nd bullet)

--With assistance from Amanda ...





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